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INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Current income tax (benefit)    
U.S. $ 0 $ 0
Taiwan (10,093) 16,592
PRC 0 0
Sub total (10,093) 16,592
Deferred tax assets for NOL carry-forwards 284,605 58,003
Valuation allowance (284,605) (58,003)
Other adjustments (10,093) 0
Net changes in deferred income tax (benefit) 0 0
Total income tax provision $ (10,093) $ 16,592