v3.26.3
Income Taxes (Tables)
6 Months Ended
Jun. 30, 2026
Income Taxes [Abstract]  
Schedule of Taxes Payable

Taxes payable consisted of the following:

 

    June 30,
2026
    December 31,
2025
 
Income tax payable   $ 99,397     $ 67,367  
Total taxes payable   $ 99,397     $ 67,367  
Schedule of Income Tax Expense

Income tax expenses are comprised of the following: 

 

    For the Six Months Ended
June 30,
 
    2026     2025  
Current income tax expense   $ 32,031     $ -  
Total  income tax expense   $ 32,031     $ -  
Schedule of Reconciliation Between the Provision for Income Taxes

Reconciliation between the provision for income taxes computed by applying the HK corporate income rate of 16.5% to net income before income taxes, and the actual provision for income taxes is as follows:

 

   

Six months

ended

June 30,
2026

   

Six months

ended

June 30,
2025

 
    US$     US$  
Income (loss) from continuing operations before income taxes     631,070       (589,890 )
Income tax at the Hong Kong statutory tax rate of 16.5%     104,126       (97,332 )
Less: Two-tiered tax concession (first HK$2m at 8.25%)     (21,088 )     -  
Effect of different tax rates of subsidiaries operating in other jurisdictions     16,359       97,332  
Current income tax expense     99,397       -  
Reverse the income tax over-accrued in 2025     (67,366 )     -  
Income tax expense     32,031       -