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PREPAYMENTS AND DEPOSITS (Tables) | 3 Months Ended
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Mar. 31, 2022
Prepayments And Deposits |
SCHEDULE OF PREPAID EXPENSES AND DEPOSITS | SCHEDULE OF PREPAID EXPENSES AND DEPOSITS
|  | March 31, 2022 |  |  | December 31, 2021 |
|  | As of |
|  | March 31, 2022 |  |  | December 31, 2021 |
Receivables from sales distributors |  | $ | 118,243 |  |  | $ | 115,379 |
Deposits to suppliers |  |  | 242,739 |  |  |  | 301,233 |
Subtotal |  |  | 360,982 |  |  |  | 416,612 |
Less: Provision for doubtful accounts |  |  | (120,675 | ) |  |  | (121,095 | )
Total |  | $ | 240,307 |  |  | $ | 295,517 |
SCHEDULE OF CHANGES IN ALLOWANCE FOR DOUBTFUL ACCOUNTS | Movements of allowance for doubtful accounts are as follows: SCHEDULE OF CHANGES IN ALLOWANCE FOR DOUBTFUL ACCOUNTS
|  | March 31, 2022 |  |  | December 31, 2021 |
|  | For the three months ended |  |  | For the year ended |
|  | March 31, 2022 |  |  | December 31, 2021 |
Beginning balance |  | $ | 121,095 |  |  | $ | - |
Addition |  |  | - |  |  |  | 121,514 |
Write off |  |  | - |  |  |  | - |
Exchange rate effect |  |  | (420 | ) |  |  | (419 | )
Ending balance |  | $ | 120,675 |  |  | $ | 121,095 |

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