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ACCRUED LIABILITIES AND OTHER PAYABLE (Tables)
6 Months Ended
Jun. 30, 2023
Payables and Accruals [Abstract]  
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block] The accrued liabilities are summarized below:
   

June 30,

2023

   

December 31,

2022

 

Accrued general and administrative expenses

  $ 38,483     $ 28,962  

Other payable

    39,423       -  

Accrued liabilities and other payable

  $ 77,906     $ 28,962