On October 10, I went to the VAT Department to apply for a routine and simple reactivation of my VAT registration number, but to date - almost two months later - I am still without a reply, although the clerk filling my application form promised that I would get my VAT number within a week, or a fortnight at most.

For five weeks I have been trying, unsuccessfully, to get through to speak to "someone responsible", but I have always been put through to an official who was either sick, or away at the time or otherwise unavailable. "Try later," I have been repeatedly advised by the telephone operator.

I even visited the VAT Department's website and e-mailed my complaint in the appropriate box. That was two weeks ago. I am still waiting for a reply.

Browsing on the various mission statements, commitments, policies, charters and services, one is impressed, especially when reading:

"This charter sets the standards for the service provided by our staff at the VAT Department. It reflects our commitment to deliver a quality service to all registered taxpayers and explains how and where to get more information if you need it.

"We are committed to giving you a high level of service. We will give this service with integrity, and will be fair and impartial in our dealings. We will treat your affairs in strictest confidence, within the limits allowed by law, and be accurate in our payments and charges.

"We also aim to: Be prompt in all our dealings. Take possible steps to meet special needs. Be courteous, helpful and professional. Provide clear and simple forms and guidance. Give accurate and complete information."

Now read on!

"If you phone us, our staff will: give you their names, give you clear advice, and tell you when they can give you a full reply if they are unable to do so there and then."

Quite impressive, don't you agree? Then what is the VAT Department doing to pull its socks up?