TAXATION (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of income tax components

	For the years ended December 31,
	2023		2022
	$		$
Current		–		23,808
Deferred		–		–
Total income tax expense (benefit)		–		23,808

Schedule of reconciliation of income tax expense

	For the years ended December 31,
	2023			2022
Taiwan (2021 - PRC) income tax statutory rate		20.00%			20.00%
Tax effect of non-deductible expense		(11.84%	)		(13.48%	)
Tax effect of stock-based compensation		(3.78%	)		(8.69%	)
Tax effect of non-taxable income		–%			2.54%
Tax effect of different tax rates in other jurisdictions		(0.04%	)		(0.01%	)
Others		(4.34%	)		0.12%
Changes in valuation allowance		(–%	)		(0.49%	)
Effective tax rate		(–%	)		(0.01%	)

Schedule of deferred income taxes

	December 31, 2023			December 31, 2022
	$			$
Deferred tax assets
Tax loss carried forward		23,391			23,391
Allowance for doubtful receivables		–			–
Total deferred tax assets		23,391			23,391
Reversal of deferred tax assets		(23,391	)		–
Valuation allowance		–			–
Total deferred tax assets, net		–			23,391
Deferred tax liabilities
Property and equipment, difference in depreciation		–			–
Deferred tax liabilities, net		–			–

Schedule of movement in valuation allowance

	December 31, 2023		December 31, 2022
	$		$
Balance at beginning of the year		95,844		95,844
Additions of valuation allowance		–		–
Reductions of valuation allowance		–		–
Balance at the end of the year		95,844		95,844