SELECT 'NAME' , SUBSTR(V.VENDOR_NAME , 1 , 50) FROM PO_VENDORS V UNION SELECT 'NAME' , SUBSTR(RC.CUSTOMER_NAME , 1 , 50) FROM RA_CUSTOMERS RC UNION SELECT 'VAT' , SUBSTR(PVS.VAT_REGISTRATION_NUM , 1 , 50) FROM PO_VENDOR_SITES PVS WHERE PVS.VAT_REGISTRATION_NUM IS NOT NULL UNION SELECT 'VAT' , SUBSTR(RSU.TAX_REFERENCE , 1 , 50) FROM RA_SITE_USES RSU WHERE RSU.TAX_REFERENCE IS NOT NULL