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RELATED PARTY BALANCES AND TRANSACTIONS (Tables) | 12 Months Ended
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Dec. 31, 2023
Related Party Transactions [Abstract] |
Schedule of related party transactions |
Schedule of related party transactions |  |  |  |  |  |
|  | December 31, 2023 |  |  | December 31, 2022 |
|  | $ |  |  | $ |
Mountain Share Transfer, LLC (1) |  |  | 39,341 |  |  |  | 39,341 |
Sales The balance of sales with a related party was as following:
|  | Related Party Categories |  |  | December 31, 2023 |  |  | December 31, 2022 |
|  |  |  |  | $ |  |  | $ |
Grand Smooth Corporation Limited (2) |  |  | Same director |  |  |  | 12,498 |  |  |  | 993,918 |
Total |  |  |  |  |  |  | 12,498 |  |  |  | 993,918 |
The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements Note:
(1) | Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, the corporate secretary and director of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose.
(2) | Grand Smooth Corporation Limited chairman is Mr. Yin-Chieh Cheng ("Mr. Cheng") same with Company. Grand Smooth Corporation Limited will purchase goods from Company and re-sell it. All the terms were not significantly different from those of sales to third parties.

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References No definition available. + Details
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