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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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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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