Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

NOTE 7 - Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were comprised of the following as of December 31, 2022 and 2021:

	December 31,		December 31,
	2022		2021
Sales tax payable	$	288,466	$	620,963
Accrued payroll		295,673		122,585
Accrued bonus		468,209		353,692
Accrued expenses		182,294		116,679
Other payables		349,288		68,242
Total	$	1,583,930	$	1,282,161

The Company made an assessment of sales tax payable including any related interest and penalties and accrued these estimates on the financial statements. Among which, $78,947 and $68,197 are related interest and penalties as of December 31, 2022 and 2021, respectively.

A bonus expense is accrued whenever company’s financial or operational performance meets the required performance level. The Company has $468,209 and $353,692 accrued for bonus as of December 31, 2022 and 2021, respectively.