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INCOME TAXES (Tables)

12 Months Ended

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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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

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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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.

+ References

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-Topic 740
-SubTopic 10
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-Section 50
-Paragraph 2
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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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-Topic 740
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-Name Accounting Standards Codification
-Section 55
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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