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TAXATION (Details - Reconciliation of income tax)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Taiwan (2021 - PRC) income tax statutory rate 20.00% 20.00%
Tax effect of non-deductible expense (11.84%) (13.48%)
Tax effect of stock-based compensation (3.78%) (8.69%)
Tax effect of non-deductible income 0.00% 2.54%
Tax effect of different tax rates in other jurisdictions (0.04%) (0.01%)
Tax effect of non-deductible income (4.34%) 0.12%
Changes in valuation allowance (0.49%)
Effective tax rate (0.01%)