PAY BACK THE MONEY

As a small family business we have waited almost 5 months for our VAT refund, everytime you phone you get told there is no audit to be done or any other problem,this is placing a big financial burden on the company, there is more than **** involved, the government wastes money where ever you look, however they are unwilling or unable to pay the tax payer what they are due, do they get paid an incentive to hold on to the money???