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Taxes (Tables) (Superior Living SDN. BHD.) | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Mar. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2019
Schedule of Components of Provision (Benefit) for Income Taxes | The benefit for income taxes consisted of the following:
|  | For the three months ended |
|  | March 31, 2020 |  |  | March 31, 2019 |
|  | (Unaudited) |  |  | (Unaudited) |
Current: |  |  |  |  |  |  |  |
- Local |  | $ | - |  |  | $ | - |
- Foreign |  |  | - |  |  |  | (6,965 | )
Deferred: |  |  |  |  |  |  |  |
- Local |  |  | - |  |  |  | - |
- Foreign |  |  | - |  |  |  | - |
Benefit for income taxes |  | $ | - |  |  | $ | (6,965 | )
| The provision for income taxes consisted of the following:
|  | For the six months ended |  |  | For the years ended |
|  | December 31, 2019 |  |  | December 31, 2018 |  |  | June 30, 2019 |  |  | June 30, 2018 |
|  |  |  |  | (Unaudited) |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
- Local |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
- Foreign |  |  | - |  |  |  | 6,965 |  |  |  | - |  |  |  | 5,334 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Local |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
- Foreign |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Income tax expense |  | $ | - |  |  | $ | 6.965 |  |  | $ | - |  |  | $ | 5,334 |
Schedule of Effective Income Tax Rate | The following table reconciles the local (United States) statutory rates to the Company’s effective tax rate for the periods indicated below:
|  | For the three months ended |
|  | March 31, 2020 |  |  | March 31, 2019 |
|  | (Unaudited) |  |  | (Unaudited) |
U.S. statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
Valuation allowance |  |  | (21.0 | )% |  |  | (21.0 | )%
Permanent difference (1) |  |  | 0.0 | % |  |  | (10.8 | )%
Effective tax rate |  |  | 0.0 | % |  |  | (10.8 | )%
(1) This was related to disallowed expenditure incurred in the ordinary course of business. | The following table reconciles the local (United States) statutory rates to the Company’s effective tax rate for the periods indicated below:
|  | For the six months ended |  |  | For the years ended |
|  | December 31, 2019 |  |  | December 31, 2018 |  |  | June 30, 2019 |  |  | June 30, 2018 |
|  |  |  |  | (Unaudited) |  |  |  |  |  |  |
U.S. statutory rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
Valuation allowance |  |  | (21.0 | )% |  |  | (21.0 | )% |  |  | (21.0 | )% |  |  | (21.0 | )%
Permanent difference (1) |  |  | 0.0 | % |  |  | (5.1 | )% |  |  | 0.0 | % |  |  | (4.3 | )%
Effective tax rate |  |  | 0.0 | % |  |  | (5.1 | )% |  |  | 0.0 | % |  |  | (4.3 | )%
Schedule of Deferred Tax Assets and Liabilities | The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of:
|  | As of March 31, 2020 |  |  | As of December 31, 2019 |
|  | (Unaudited) |  |  |  |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards in U.S. |  | $ | 73,318 |  |  | $ | 43,410 |
Less: valuation allowance |  |  | (73,318 | ) |  |  | (43,410 | )
Deferred tax assets |  | $ | - |  |  | $ | - |
| The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of:
|  | As of December 31, 2019 |  |  | As of June 30, 2019 |  |  | As of December 31, 2018 |
|  |  |  |  |  |  |  | (Unaudited) |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss carry forwards in U.S. |  | $ | 150,759 |  |  | $ | 92,069 |  |  | $ | 82,970 |
Less: valuation allowance |  |  | (150,759 | ) |  |  | (92,069 | ) |  |  | (82,970 | )
Deferred tax asset |  | $ | - |  |  | $ | - |  |  | $ | - |
Superior Living SDN. BHD. [Member] |  |  |
Schedule of Components of Provision (Benefit) for Income Taxes | Significant components of the provision (benefit) for income taxes are as follows:
|  | For the Three Months Ended March 31, 2020 |  |  | For the Three Months Ended March 31, 2019 |
Current |  | $ | - |  |  | $ | - |
Deferred |  |  | 50,833 |  |  |  | (57,232 | )
Provision (benefit) for income taxes |  | $ | 50,833 |  |  | $ | (57,232 | )
|  | Significant components of the provision (benefit) for income taxes are as follows:
|  | For the year ended December 31, 2019 |  |  | For the year ended December 31, 2018 |
Current |  | $ | (61,402 | ) |  | $ | 580,734 |
Deferred |  |  | (250,822 | ) |  |  | 16,814 |
Provision (benefit) for income taxes |  | $ | (312,224 | ) |  | $ | 597,548 |
Schedule of Effective Income Tax Rate |  |  | The following table reconciles the statutory rates to the Company’s effective tax rate:
|  | For the year ended December 31, 2019 |  |  | For the year ended December 31, 2018 |
Statutory rate |  |  | 24.0 | % |  |  | 24.0 | %
Preferential tax rate reduction |  |  | (0.8 | )% |  |  | (0.3 | )%
Permanent difference |  |  | (0.4 | )% |  |  | (0.5 | )%
Effective tax rate |  |  | 22.8 | % |  |  | 23.2 | %
Schedule of Deferred Tax Assets and Liabilities | The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company within Malaysia tax jurisdiction as of:
|  | As of March 31, |  |  | As of December 31, |
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 196,494 |  |  | $ | 260,479 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Deprecation |  |  | (24,244 | ) |  |  | (25,682 | )
Deferred tax assets, net |  | $ | 172,250 |  |  | $ | 234,797 |
|  | The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company within Malaysia tax jurisdiction as of:
|  | As of |  |  | As of |
|  | December 31, 2019 |  |  | December 31, 2018 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 260,479 |  |  | $ | - |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Deprecation |  |  | (25,682 | ) |  |  | (18,901 | )
Deferred tax assets (liabilities), net |  | $ | 234,797 |  |  | $ | (18,901 | )
Summary of Prepaid Taxes | The following table contains the detail of prepaid taxes:
|  | March 31, 2020 |  |  | December 31, 2019 |
Prepaid income taxes |  | $ | 1,198,475 |  |  | $ | 1,173,122 |
Prepaid GST taxes |  |  | 8,346 |  |  |  | 8,841 |
Total |  | $ | 1,206,821 |  |  | $ | 1,181,963 |
|  | The following table contains the detail of prepaid taxes:
|  | December 31, 2019 |  |  | December 31, 2018 |
Prepaid income taxes |  | $ | 1,173,122 |  |  | $ | 158,002 |
Prepaid GST taxes |  |  | 8,841 |  |  |  | 30,196 |
Total |  | $ | 1,181,963 |  |  | $ | 188,198 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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