v3.25.2
INCOME TAXES (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2025
Dec. 31, 2024
Income Taxes    
SCHEDULE OF LOSS BEFORE INCOME TAXES

The loss before income taxes of the Company for the three months ended March 31, 2025 and 2024 were comprised of the following:

 

       
   For the three months ended March 31 
   2025   2024 
Tax jurisdictions from:          
- Local  $(112,735)  $(15,868)
- Foreign, representing:          
Hong Kong   (4,121)   (3,893)
British Virginia Island (non-taxable jurisdiction)   (1,050)   (400)
Labuan, Malaysia (non-taxable jurisdiction)   576    (10,397)
Malaysia   (372,133)   (250,958)
Loss before income taxes  $(489,463)  $(281,516)

The loss before income taxes of the Company for the years ended December 31, 2024 and 2023 were comprised of the following:

 

   2024   2023 
   For the years ended December 31 
   2024   2023 
Tax jurisdictions from:          
- Local  $(208,993)  $(222,011)
- Foreign, representing:          
Hong Kong   (49,665)   (45,768)
British Virgin Islands   (2,550)   (2,550)
Labuan, Malaysia    (81,873)   (30,131)
Malaysia   300,104    415,749 
Income before income taxes  $(42,977)  $115,289 
SCHEDULE OF PROVISION FOR INCOME TAXES

Provision for income taxes consisted of the following:

 

       
   For the three months ended March 31 
   2025   2024 
Current:          
- Local  $-   $- 
- Foreign  $-   $- 
           
Deferred tax assets:          
- Local  $-   $- 
- Foreign  $326   $42 
           
Deferred tax liabilities:          
- Local  $-   $- 
- Foreign  $5,029   $11,671 
           
Income tax payable:          
- Local  $-   $- 
- Foreign  $3,357   $3,358 
           
Income tax assets:          
- Local  $-   $- 
- Foreign  $295,036   $244,439 

Provision for income taxes consisted of the following:

 

   For the years ended December 31 
   2024   2023 
Current:          
- Local  $-   $- 
- Foreign  $(118,991)  $(96,712)
           
Deferred tax assets:          
- Local  $-   $- 
- Foreign  $324   $43 
           
Deferred tax liabilities:          
- Local  $-   $- 
- Foreign  $4,991   $12,013 
           
Income tax payable:          
- Local  $-   $- 
- Foreign  $60,483   $3,358 
           
Income tax assets:          
- Local  $-   $- 
- Foreign  $280,354   $219,698