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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of income tax components |
Schedule of income tax components |  |  |  |  |  |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
|  | $ |  |  | $ |
Current |  |  | (251,972 | ) |  |  | (234,576 | )
Deferred |  |  | – |  |  |  | – |
Total income tax expense (benefit) |  |  | (251,972 | ) |  |  | (234,576 | )
Reconciliation of income tax |
Reconciliation of income tax |  |  |  |  |  |  |  |  |  |  |  |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Taiwan (2025 - PRC) income tax statutory rate |  | $ | (482,591 | ) |  |  | 20% |  |  | $ | (811,819 | ) |  |  | 20% |
Tax effect of non-deductible expense |  |  | 11,971 |  |  |  | (0.5% | ) |  |  | 21,792 |  |  |  | (0.54% | )
Tax effect of non-taxable income |  |  | (136,580 | ) |  |  | 5.66% |  |  |  | (172,058 | ) |  |  | 4.24% |
Tax effect of different tax rates in other jurisdictions |  |  | 835 |  |  |  | (0.03 | ) |  |  | (8,720 | ) |  |  | 0.21% |
Changes in valuation allowance |  |  | 354,393 |  |  |  | (14.69% | ) |  |  | 736,229 |  |  |  | (18.14% | )
Effective tax rate |  | $ | (251,972 | ) |  |  | 10.44% |  |  | $ | (234,576 | ) |  |  | 5.77% |
Schedule of deferred income taxes |
Schedule of deferred income taxes |  |  |  |  |  |  |  |
|  |  | December 31, 2025 |  |  |  | December 31, 2024 |
|  |  | $ |  |  |  | $ |
Deferred tax assets |  |  |  |  |  |  |  |
Tax loss carried forward |  |  | 5,499,568 |  |  |  | 4,990,445 |
Allowance for doubtful receivables |  |  | – |  |  |  | (126,049 | )
Total deferred tax assets |  |  | 5,499,568 |  |  |  | 4,774,396 |
Less: valuation allowance |  |  | (5,499,568 | ) |  |  | (4,774,396 | )
Total deferred tax assets, net |  |  | – |  |  |  | – |
Deferred tax liabilities |  |  |  |  |  |  |  |
Property and equipment, difference in depreciation |  |  | (1,476 | ) |  |  | (81,522 | )
Capital allowance |  |  | 1,476 |  |  |  | 81,522 |
Deferred tax liabilities, net |  |  | – |  |  |  | – |
Schedule of movement in valuation allowance |
Schedule of movement in valuation allowance |  |  |  |  |  |  |  |
|  | December 31, 2025 |  |  | December 31, 2024 |
|  | $ |  |  | $ |
Balance at beginning of the year |  |  | 4,774,396 |  |  |  | 4,049,224 |
Additions of valuation allowance |  |  | 902,507 |  |  |  | 725,172 |
Reductions of valuation allowance |  |  | – |  |  |  | – |
Balance at the end of the year |  |  | 5,499,568 |  |  |  | 4,774,396 |

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