INCOME TAX EXPENSE (Details Narrative) - USD ($) |
12 Months Ended | |||
|---|---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Jan. 01, 2008 |
|
| IfrsStatementLineItems [Line Items] | ||||
| Applicable tax rate | 25.00% | 25.00% | 25.00% | |
| Taxable income | $ 2,149,000 | $ 2,984,000 | $ 699,000 | |
| Annual taxable income description | From January 1, 2021 to December 31, 2021, small and low-profit enterprises with annual taxable income not exceeding RMB 1 million, the actual income to be taxed was further lowered to 12.5% of annual taxable income, and the tax rate will be 20%; From January 1, 2022 to December 31, 2024, small and low-profit enterprises with annual taxable income exceeding RMB 1 million but not more than RMB 3 million, the actual income to be taxed will be further lowered at 25% of annual taxable income, and the corporate income tax is paid at the rate of 20%. | |||
| Deferred tax liability (asset) | $ 0 | 0 | 0 | |
| Deferred tax liabilities | $ 152,000 | $ 158,000 | 485,000 | |
| Income tax rate | 21.00% | |||
| HONG KONG | ||||
| IfrsStatementLineItems [Line Items] | ||||
| Applicable tax rate | 8.25% | 16.50% | ||
| Taxable income | $ 2,000,000 | $ 2,000,000 | ||
| Dividend withholding tax rate | 5.00% | |||
| CHINA | ||||
| IfrsStatementLineItems [Line Items] | ||||
| Dividend withholding tax rate | 10.00% | |||
| Undistributed earnings value | $ 3,039,000 | $ 3,166,000 | $ 11,163,000 | |