00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Statements of Operations link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Statements of Changes in Stockholders' (Deficit) Equity link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Statements of Changes in Stockholders' (Deficit) Equity (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000007 - Statement - Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 999008 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS link:presentationLink link:calculationLink link:definitionLink 999009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 999010 - Disclosure - INITIAL PUBLIC OFFERING link:presentationLink link:calculationLink link:definitionLink 999011 - Disclosure - PRIVATE PLACEMENT link:presentationLink link:calculationLink link:definitionLink 999012 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 999013 - Disclosure - COMMITMENTS AND CONTINGENCY link:presentationLink link:calculationLink link:definitionLink 999014 - Disclosure - STOCKHOLDERS’ (DEFICIT) EQUITY link:presentationLink link:calculationLink link:definitionLink 999015 - Disclosure - INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 999016 - Disclosure - FAIR VALUE MEASUREMENTS link:presentationLink link:calculationLink link:definitionLink 999017 - Disclosure - SEGMENT INFORMATION link:presentationLink link:calculationLink link:definitionLink 999018 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 999019 - Disclosure - CASH AND CASH EQUIVALENTS link:presentationLink link:calculationLink link:definitionLink 999020 - Disclosure - ACCOUNTS RECEIVABLE link:presentationLink link:calculationLink link:definitionLink 999021 - Disclosure - PROPERTY, PLANT AND EQUIPMENT link:presentationLink link:calculationLink link:definitionLink 999022 - Disclosure - INTANGIBLE UNDER DEVELOPMENT link:presentationLink link:calculationLink link:definitionLink 999023 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES link:presentationLink link:calculationLink link:definitionLink 999024 - Disclosure - SHAREHOLDER’S EQUITY link:presentationLink link:calculationLink link:definitionLink 999025 - Disclosure - RELATED-PARTY TRANSACTIONS AND BALANCES link:presentationLink link:calculationLink link:definitionLink 999026 - Disclosure - SHARE-BASED COMPENSATION link:presentationLink link:calculationLink link:definitionLink 999027 - Disclosure - EMPLOYEE BENEFIT PLANS – 401(K) PLAN link:presentationLink link:calculationLink link:definitionLink 999028 - Disclosure - RESEARCH AND DEVELOPMENT link:presentationLink link:calculationLink link:definitionLink 999029 - Disclosure - LOSS PER SHARE link:presentationLink link:calculationLink link:definitionLink 999030 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 999031 - Disclosure - CONCENTRATION OF CREDIT RISK link:presentationLink link:calculationLink link:definitionLink 999032 - Disclosure - BUSINESS COMBINATION AGREEMENT link:presentationLink link:calculationLink link:definitionLink 999033 - Disclosure - OTHER RECEIVABLES link:presentationLink link:calculationLink link:definitionLink 999034 - Disclosure - PREPAID EXPENSES link:presentationLink link:calculationLink link:definitionLink 999035 - Disclosure - CONVERTIBLE PROMISSORY NOTE link:presentationLink link:calculationLink link:definitionLink 999036 - Disclosure - REVENUE link:presentationLink link:calculationLink link:definitionLink 999037 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 999038 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999039 - Disclosure - RELATED PARTY TRANSACTIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 999040 - Disclosure - INCOME TAXES (Tables) link:presentationLink link:calculationLink link:definitionLink 999041 - Disclosure - FAIR VALUE MEASUREMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 999042 - Disclosure - ACCOUNTS RECEIVABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 999043 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 999044 - Disclosure - INTANGIBLE UNDER DEVELOPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 999045 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999046 - Disclosure - RELATED-PARTY TRANSACTIONS AND BALANCES (Tables) link:presentationLink link:calculationLink link:definitionLink 999047 - Disclosure - SHARE-BASED COMPENSATION (Tables) link:presentationLink link:calculationLink link:definitionLink 999048 - Disclosure - EMPLOYEE BENEFIT PLANS – 401(K) PLAN (Tables) link:presentationLink link:calculationLink link:definitionLink 999049 - Disclosure - RESEARCH AND DEVELOPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 999050 - Disclosure - LOSS PER SHARE (Tables) link:presentationLink link:calculationLink link:definitionLink 999051 - Disclosure - OTHER RECEIVABLES (Tables) link:presentationLink link:calculationLink link:definitionLink 999052 - Disclosure - PREPAID EXPENSES (Tables) link:presentationLink link:calculationLink link:definitionLink 999053 - Disclosure - CONVERTIBLE PROMISSORY NOTE (Tables) link:presentationLink link:calculationLink link:definitionLink 999054 - Disclosure - DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999055 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999056 - Disclosure - SCHEDULE OF COMMON STOCK SUBJECT TO REDEMPTION (Details) link:presentationLink link:calculationLink link:definitionLink 999057 - Disclosure - SCHEDULE OF BASIC AND DILUTED NET LOSS PER COMMON STOCK (Details) link:presentationLink link:calculationLink link:definitionLink 999058 - Disclosure - INITIAL PUBLIC OFFERING (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999059 - Disclosure - PRIVATE PLACEMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999060 - Disclosure - SCHEDULE OF FAIR VALUE OF MARKET ASSUMPTIONS USED IN THE FOUNDER SHARE VALUATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 999061 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999062 - Disclosure - COMMITMENTS AND CONTINGENCY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999063 - Disclosure - STOCKHOLDERS’ (DEFICIT) EQUITY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999064 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999065 - Disclosure - SCHEDULE OF INCOME TAX PROVISION (Details) link:presentationLink link:calculationLink link:definitionLink 999066 - Disclosure - SCHEDULE OF RECONCILIATION OF FEDERAL INCOME TAX RATE (Details) link:presentationLink link:calculationLink link:definitionLink 999067 - Disclosure - INCOME TAXES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999068 - Disclosure - SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS (Details) link:presentationLink link:calculationLink link:definitionLink 999069 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999070 - Disclosure - SCHEDULE OF BASIC AND DILUTED NET LOSS INCOME PER COMMON STOCK (Details) link:presentationLink link:calculationLink link:definitionLink 999071 - Disclosure - SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS (Details) link:presentationLink link:calculationLink link:definitionLink 999072 - Disclosure - SCHEDULE OF ESTIMATED PROPERTY PLANT AND EQUIPMENT USEFUL LIVES (Details) link:presentationLink link:calculationLink link:definitionLink 999073 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999074 - Disclosure - CASH AND CASH EQUIVALENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999075 - Disclosure - SCHEDULE OF OTHER RECEIVABLES (Details) link:presentationLink link:calculationLink link:definitionLink 999076 - Disclosure - ACCOUNTS RECEIVABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999077 - Disclosure - SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 999078 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999079 - Disclosure - SCHEDULE OF INTANGIBLE ASSETS (Details) link:presentationLink link:calculationLink link:definitionLink 999080 - Disclosure - INTANGIBLE UNDER DEVELOPMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999081 - Disclosure - SCHEDULE OF ACCOUNTS PAYABLE AND LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999082 - Disclosure - SHAREHOLDER’S EQUITY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999083 - Disclosure - SCHEDULE OF AMOUNTS DUE FROM RELATED PARTIES (Details) link:presentationLink link:calculationLink link:definitionLink 999084 - Disclosure - SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES (Details) link:presentationLink link:calculationLink link:definitionLink 999085 - Disclosure - SCHEDULE OF INVESTMENT RELATED PARTY (Details) link:presentationLink link:calculationLink link:definitionLink 999086 - Disclosure - RELATED-PARTY TRANSACTIONS AND BALANCES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999087 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999088 - Disclosure - SCHEDULE OF SHARE-BASED COMPENSATION (Details) link:presentationLink link:calculationLink link:definitionLink 999089 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITY (Details) link:presentationLink link:calculationLink link:definitionLink 999090 - Disclosure - SCHEDULE OF DETERMINATION OF FAIR VALUE (Details) link:presentationLink link:calculationLink link:definitionLink 999091 - Disclosure - SCHEDULE OF EMPLOYEE BENEFIT PLANS (Details) link:presentationLink link:calculationLink link:definitionLink 999092 - Disclosure - EMPLOYEE BENEFIT PLANS – 401(K) PLAN (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999093 - Disclosure - SCHEDULE OF RESEARCH AND DEVELOPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 999094 - Disclosure - SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET LOSS (Details) link:presentationLink link:calculationLink link:definitionLink 999095 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999096 - Disclosure - BUSINESS COMBINATION AGREEMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999097 - Disclosure - OTHER RECEIVABLES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999098 - Disclosure - SCHEDULE OF PREPAID EXPENSES (Details) link:presentationLink link:calculationLink link:definitionLink 999099 - Disclosure - PREPAID EXPENSES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999100 - Disclosure - SCHEDULE OF FAIR VALUE ISSUANCE (Details) link:presentationLink link:calculationLink link:definitionLink 999101 - Disclosure - SCHEDULE OF NOTE AND WARRANT LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999102 - Disclosure - SCHEDULE OF UNPAID PRINCIPAL BALANCE (Details) link:presentationLink link:calculationLink link:definitionLink 999103 - Disclosure - SCHEDULE OF VALUATION OF CONVERTIBLE NOTE AND WARRANT (Details) link:presentationLink link:calculationLink link:definitionLink 999104 - Disclosure - CONVERTIBLE PROMISSORY NOTE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999105 - Disclosure - SCHEDULE OF SHORT-TERM LOAN (Details) link:presentationLink link:calculationLink link:definitionLink 999106 - Disclosure - REVENUE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink