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OTHER PAYABLES AND ACCRUED LIABILITIES
 3 Months Ended
Mar. 31, 2023
Payables and Accruals [Abstract]  
OTHER PAYABLES AND ACCRUED LIABILITIES

Note 12     OTHER PAYABLES AND ACCRUED LIABILITIES

         
   March 31,
2023		   December 31,
2022		 
   (Unaudited)   (Audited) 
   $   $ 
VAT payable   –    – 
Salary payable   870    861 
Others   32,482    37,527 
Total   33,352    38,388