https://www.google.com/url?rct=j&sa=t&url=https://www.thenational.ae/business/economy/vat-in-the-uae-first-tax-returns-must-be-submitted-no-later-than-february-28-1.701366&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNG5u1WAEswfZvIK6uYyXUhsP3vLZQ