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INCOME TAXES (Details - Reconcilation of income tax)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Income Tax Disclosure [Abstract]    
Taiwan (2021-PRC) income tax statutory rate 20.00% 20.00%
Impact of different tax rates in other jurisdictions (0.03%) 1.19%
Tax effect of non-deductible expenses (10.39%) (9.19%)
Tax effect of non-deductible share based compensation (25.72%) (3.65%)
Tax effect of non-deductible non-taxable income 7.25% 0.00%
Utilization of tax losses 0.00% 0.00%
Others 0.03% 0.04%
Changes in valuation allowance 8.50% (8.57%)
Effective tax rate (0.02%) (0.18%)