v3.26.1
INCOME TAXES (Tables)
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of income tax components
        
  

For the three months ended

March 31,

   2026  2025
    $     $  
Current        
Deferred        
Total income tax expense (benefit)        
Schedule of reconciliation of income tax expense
            
   For the three months ended March 31,
   2026  2025
    $    %    $    % 
Taiwan (2025 - PRC) income tax statutory rate   (175,830)   (20.0)   (525,614)   (20)
Tax effect of non-deductible expense   11,971    1.36    11,971    0.5 
Tax effect of non-taxable income   (5,162)   (0.59)   (136,892)   (5.2)
Tax effect of different tax rates in other jurisdictions   247    (0.03)        
Changes in valuation allowance   168,774    19.20    124,921    24.7 
Effective tax rate                
Schedule of deferred income tax assets and liabilities
      
   March 31, 2026  March 31, 2025
    $    $ 
Deferred tax assets          
Tax loss carried forward   90,791    95,844 
Allowance for doubtful receivables        
Total deferred tax assets   90,791    95,844 
Less: valuation allowance   (90,791)   (95,844)
Total deferred tax assets, net        
           
Deferred tax liabilities          
Property and equipment, difference in depreciation       (1,476)
Capital allowance       1,476 
Deferred tax liabilities, net        
Schedule of movement in valuation allowance
      
   March 31, 2026  March 31, 2025
    $     $  
Balance at beginning of the year   259,745    220,765 
Additions of valuation allowance        
Reductions of valuation allowance   (168,774)   (124,921)
Balance at the end of the year   90,791    95,844