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INCOME TAXES (Tables)

12 Months Ended

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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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.

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-Section 50
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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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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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