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INCOME TAX EXPENSE - Deferred tax assets and deferred tax liabilities (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Deferred tax assets: |  |  |
Net operating loss carry forward | $ 8,217,976 | $ 4,949,000 |
Tax credit carry forward | 391,843 |  |
Capitalized research and development expenses | 756,197 |  |
Capitalized inventory | 94,954 | 95,589 |
Unrealized foreign exchange gain/losses | 116,238 | 39,166 |
Accrued expenses | 29,702 |  |
Amortization of right-of-use assets and interest of lease liabilities | 546 |  |
Depreciation and amortization of property, equipment and software |  | 79 |
Gross deferred tax assets | 9,607,456 | 5,083,834 |
Less: valuation allowance | (9,524,497) | (5,007,139) | $ (2,729,721)
Total deferred tax assets, net | 82,959 | 76,695 |
Deferred tax liabilities: |  |  |
Depreciation and amortization of property, equipment and software | (82,959) | (120,858) |
Deferred tax liabilities | $ (82,959) | (120,858) |
Total deferred tax liabilities, net |  | $ (44,163) |

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