ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER PAYABLES (Tables)

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

Schedule of Accounts payable

	March 31, 2023		December 31, 2022
Accounts payable	$	1,463,466	$	1,296,571
Accrued liabilities and other payables- Related Party (a)		3,440		43,360
Accrued liabilities and other payables (b)		5,945,652		8,281,865
Other Accounts payable		5,949,092		8,325,225
Total Accounts payable	$	7,412,558	$	9,621,796

Accounts payable includes significant third parties balance of $532,752 acquired from Gorilla business through business combination on May 31, 2022.

(a) The amount represented due to one related party in respect to unpaid salaries and amounted to $3,440 and $3,360 as of March 31, 2023 and December 31, 2022, respectively.

(b) Accrued liabilities and other payables consisted of the following:

Schedule of Accrued liabilities

	March 31, 2023		December 31, 2022
Accrued payroll	$	105,235	$	1,023,549
Accrued VAT expenses		35,527		6,801
Accrued taxes		1,142,205		1,653,284
Customer deposit		901,880		1,155,695
Customer refund		854,421		1,146,409
Other payables (c)		1,053,494		994,213
Other accrual (d)		1,852,890		2,301,914
Total Accrued liabilities	$	5,945,652	$	8,281,865

(c) Included in these balances on both March 31, 2023 and December 31, 2022 is a $75,000 accrual related to an accrued contingency associated with a lawsuit filed against the Company. In 2023, the Company settled this lawsuit for $15,000.

(d) The March 31, 2023 and December 31, 2022, balance includes refund provision, income tax provision and other operation accruals.