ACCRUED LIABILITIES AND OTHER PAYABLE

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

3. ACCRUED LIABILITIES AND OTHER PAYABLES

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

As of March 31, 2024 and December 31, 2023, accrued liabilities mainly consists of unpaid professional fee such as legal and audit fee, other payable mainly consist of due to ex-shareholder.