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ACCRUED LIABILITIES AND OTHER PAYABLE (Tables)
3 Months Ended
Mar. 31, 2024
Payables and Accruals [Abstract]  
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block] The accrued liabilities are summarized below:
   

March 31,

2024

   

December 31,

2023

 

Accrued general and administrative expenses

  $ 37,283     $ 37,283  

Other payables

    39,423       39,423  

Accrued liabilities and other payables

  $ 76,706     $ 76,706