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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax [Abstract] |
Schedule of major components of income tax expense |
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Consolidated statement of comprehensive income |  |  |  |  |  |
Current income tax: |  |  |  |  |  |
Current income tax charge |  |  | 343,275 |  |  |  | 481,730 |
Deferred income tax |  |  |  |  |  |  |  |
Relating to origination and reversal of temporary differences |  |  | (3,272 | ) |  |  | 19,508 |
Income tax expense reported in the consolidated statement of comprehensive income |  |  | 340,003 |  |  |  | 501,238 |
Schedule of tax expense and the accounting profit |
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Accounting loss before tax |  |  | (17,710,304 | ) |  |  | (5,241,952 | )
Expected tax charge/(credit) at the statutory tax rate of 0% in Cayman Islands |  |  | - |  |  |  | - |
Effect of different tax rates of subsidiaries operating in other jurisdictions |  |  | (616,272 | ) |  |  | 103,299 |
Effect of expenses that are not deductible in determining taxable profit |  |  | 37,225 |  |  |  | 21,144 |
Unrecognized tax losses during the year |  |  | 614,932 |  |  |  | - |
Withholding tax expenses incurred on revenue from foreign jurisdictions |  |  | 311,042 |  |  |  | 372,226 |
Others |  |  | (6,924 | ) |  |  | 4,569 |
At the effective income tax rate of -1.92% % (2020: -9.56%) |  |  | 340,003 |  |  |  | 501,238 |
Schedule of deferred tax asset relates |
|  | Consolidated statement of financial position |  |  | Consolidated statement of comprehensive income |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |  |  | USD |  |  | USD |
Provisions |  | - |  |  | - |  |  | - |  |  | 7,564 |
Accelerated depreciation for tax purposes |  | (14,625 | ) |  | (17,898 | ) |  | (3,272 | ) |  | - |
Losses available for offsetting against future taxable income |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,944 |
Deferred tax expense / (benefit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 19,508 |
Deferred tax (liabilities) / assets |  |  | (14,625 | ) |  |  | (17,898 | ) |  |  | (3,272 | ) |  |  |  |

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- Definition 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 No definition available. + Details
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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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