15.
OTHER PAYABLES AND ACCRUED EXPENSES
As
of June 30, 2026 and December 31, 2025, other payables and accrued expenses consist of:
SCHEDULE OF OTHER PAYABLE AND ACCRUED EXPENSES
| | |
June 30, 2026 | | |
December 31, 2025 | |
| | |
| (Unaudited) | | |
| | |
| Advances from unrelated third parties (i) | |
$ | 359,336 | | |
$ | 332,331 | |
| Other taxes payable (ii) | |
| 2,390,981 | | |
| 2,656,643 | |
| Accrued professional fees | |
| 225,500 | | |
| 547,350 | |
| Amount due to employees (iii) | |
| 264,224 | | |
| 275,242 | |
| Others | |
| 96,857 | | |
| 119,605 | |
| Other Payables and Accrued
Expenses | |
$ | 3,336,898 | | |
$ | 3,931,171 | |
| (i) |
The
advances from unrelated parties are non-interest bearing and due on demand. |
| |
|
| (ii) |
The
other taxes payable were the amounts due to the value added tax, business tax, city maintenance and construction tax, and individual
income tax. |
| |
|
| (iii) |
The
amounts due to employees were pertaining to employees’ out-of-pocket expenses for travel and meal allowance, etc. |
|