INCOME TAXES (Details Narrative) |
6 Months Ended | |||
|---|---|---|---|---|
|
Jun. 30, 2025
USD ($)
|
Jun. 30, 2025
HKD ($)
|
Jun. 30, 2024
USD ($)
|
Jun. 30, 2024
HKD ($)
|
|
| Income Tax Disclosure [Abstract] | ||||
| Tax credit descripition | Under the two-tier profit tax rates regime, the profits tax rate for the first $256,410 (HKD 2,000,000) of assessable profits of a corporation will be subject to the lowered tax rate, 8.25% while the remaining assessable profits will be subject to the legacy tax rate, 16.5%. The Ordinance only allows one entity within a group of “connected entities” is eligible for the two-tier tax rate benefit. An entity is a connected entity of another entity if (1) one of them has control over the other; (2) both of them are under the control (more than 50% of the issued share capital) of the same entity; (3) in the case of the first entity being a natural person carrying on a sole proprietorship business-the other entity is the same person carrying on another sole proprietorship business | |||
| Tax credit carry forward | $ 1,500 | $ 3,000 | ||
| Tax credit carry forward amount | $ 6,418,897 | $ 50,000,000 | $ 7,801,709 | $ 61,000,000 |