ACCRUED LIABILITIES AND OTHER PAYABLE

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

3. ACCRUED LIABILITIES AND OTHER PAYABLES

The accrued liabilities are summarized below:

	December 31, 2023		December 31, 2022
Accrued general and administrative expenses	$	37,283	$	28,962
Other payables		39,423		-
Accrued liabilities and other payables	$	76,706	$	28,962

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