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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES | The United States and foreign components of loss before income taxes were comprised of the following: SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES
|  | 2024 |  |  | 2023 |
|  | For the years ended December 31, |
|  | 2024 |  |  | 2023 |
Tax jurisdictions from: |  |  |  |  |  |  |  |
Local – United States |  | $ | (1,706,035 | ) |  | $ | (735,503 | )
Foreign – Malaysia |  |  | (762,788 | ) |  |  | (1,315,491 | )
Foreign – China |  |  | (3,144 | ) |  |  | - |
Foreign – Hong Kong |  |  | (9,143 | ) |  |  | (55,366 | )
Foreign – Tax Jurisdictions |  |  | (9,143 | ) |  |  | (55,366 | )
Loss before income tax |  | $ | (2,481,110 | ) |  | $ | (2,106,360 | )
SCHEDULE OF INCOME TAX EXPENSE | Income tax expense consisted of the following: SCHEDULE OF INCOME TAX EXPENSE
|  | 2024 |  |  | 2023 |
|  | For the years ended December 31, |
|  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |  |  |
- Local |  | $ | - |  |  | $ | - |
- Foreign |  |  | (4,934 | ) |  |  | (3,795 | )
Deferred: |  |  |  |  |  |  |  |
- Local |  |  | - |  |  |  | - |
- Foreign |  |  | - |  |  |  | 220 |
Income tax credit (expense) |  | $ | (4,934 | ) |  | $ | (3,575 | )
SCHEDULE OF EFFECTIVE INCOME TAX RATE | The following table reconciles the Malaysia statutory rates to the Company’s effective tax rate for the periods indicated below: SCHEDULE OF EFFECTIVE INCOME TAX RATE
|  | 2024 |  |  | 2023 |
|  | For the years ended December 31, |
|  | 2024 |  |  | 2023 |
Malaysia statutory tax rate* |  |  | 24.00 | % |  |  | 24.00 | %
Valuation allowance |  |  | (19.12 | )% |  |  | (20.23 | )%
Differential of local statutory tax rate |  |  | (2.08 | )% |  |  | (1.55 | )%
Permanent difference |  |  | (3.00 | )%(1) |  |  | (2.39 | )%(1)
Effective tax rate |  |  | (0.20 | )% |  |  | (0.17 | )%
* | As the Company business operation mainly concentrated in Malaysia, the Company determined to apply Malaysia statutory tax rate in reconciliation of the statutory tax rate to the effective tax rate.
(1) | The amount comprised:
Expenses incurred in AATP LB, ASL, SEA, CEDAR, AGE, EXIM that are not deductible in the Malaysia tax return.
(1) | The amount comprised: Expenses incurred in AATP LB, ASL, SEA, CEDAR, AGE, EXIM that are not deductible in the Malaysia tax return.
SCHEDULE OF DEFERRED TAX ASSETS | The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of: SCHEDULE OF DEFERRED TAX ASSETS
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards in U.S. |  | $ | 797,759 |  |  | $ | 439,492 |
Net operating loss carry forwards in Malaysia |  |  | 824,143 |  |  |  | 664,105 |
Unabsorbed capital allowance carry forward in Malaysia |  |  | 3,245 |  |  |  | 5,577 |
Less: valuation allowance |  |  | (1,625,147 | ) |  |  | (1,108,955 | )
Deferred tax assets, net |  | $ | - |  |  | $ | 219 |

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