Systemic issue or just incompetence from SARS

It's is now day 25 for verification of my bank details - SARS promises to complete the process within 21 business days! And the matter has been escalated, and a complaint has been lodged but nobody can give me a clear answer about the status. I received a request to submit documentation on 24 December for verification of banking details – I did as requested and submitted all documents on 24 December. It is now day 25 - and the only feedback I continuously receive are letters from SARS stating that my refund is on hold due to verification of my banking details and that SARS will complete the process in 21 days. Nobody can explain the hold-up. And what is really funny is that SARS while "verifying" my banking details to pay my refund, have accepted the same bank account from which to deduct the admin penalty that I have due!! Does this make any sense? Call backs are sometimes never responded to or the wait is over 2 hours, the same if you have to call into the contact centre or the Complaints Office. I called in today and was told that while the complaint was lodged 5 days ago - no response has been received from the department concerned! Is this a systemic issue or just incompetence?