ACCRUED LIABILITIES AND OTHER PAYABLE

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

3. ACCRUED LIABILITIES AND OTHER PAYABLE

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

As of June 30, 2023 and December 31, 2022, accrued liabilities mainly consists of unpaid professional fee such as legal and audit fee and unpaid rent expense, other payable mainly consist of due to ex-shareholder.