Rights of property investor in case the developer failed to pay agreed ROI payment from the developer

I have 3 hotel apartments with a Dubai developer which I have paid fully. They were supposed to deliver in December 2019, they guaranteed a 10% ROI amount [return on the investment] paid for the properties.

May 2021 is fast approaching when I would be due for ROI payment from the developer, however, they are now asking for VAT payment with immense trickery calls... etc., and now stating they will not pay any benefits (ROI) unless the VAT payment is made.

Note that they have not provided any current dated VAT invoices nor any VAT invoice at the point of sale and they have not completed or handed over the property.

The SPA states that I shall pay VAT however puts no dates or periods at all specifying the date of VAT payment.

If they do not provide me the appropriate VAT current dated invoices and because of that, I do not make the payment, do they have the right not to pay me my contracted ROI on the dates specified on the SPA (May 2021)?

In case they do not pay, do I have the right to cancellation and compensation of SPA?