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ACCOUNTS PAYABLE AND ACCRUED LIABILITIES | 9 Months Ended
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Sep. 30, 2021
Payables and Accruals [Abstract] |
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES | NOTE－10 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable consisted of the following:
Schedule of Accounts payable |  |  |  |
|  | September 30, 2021 |  | December 31, 2020
|  |  | (Unaudited) |  |  |  |  |
Accounts payable |  | $ | 104,680 |  |  | $ | 54,256 |
Accrued liabilities and other payables- Related Party (a) |  |  | 224,669 |  |  |  | 197,548 |
Accrued liabilities and other payables (b) |  |  | 527,971 |  |  |  | 480,024 |
Total Accounts payable |  | $ | 857,320 |  |  | $ | 731,828 |
(a) The amount represented due to three related parties in respect to unpaid salaries, unpaid legal fees and unpaid consulting fees amounted to $21,701, $70,104 and $132,864, respectively as of September 30, 2021. The amount represented due to three related parties in respect to unpaid salaries, unpaid legal fees and unpaid consulting fees amounted to $5,000, $112,692 and $79,856, respectively as of December 31, 2020. (b) Accrued liabilities and other payables consisted of the following:
Schedule of Accrued liabilities |  |  |  |  |  |  |  |
|  | September 30, 2021 |  | December 31, 2020
|  |  | (Unaudited) |  |  |  |  |
Accrued payroll |  | $ | 54,528 |  |  | $ | 58,092 |
Other accrual |  |  | 154,325 |  |  |  | 146,826 |
Other payables (c) |  |  | 245,000 |  |  |  | 245,000 |
Accrued vat expenses |  |  | 19,932 |  |  |  | 1,788 |
Accrued taxes |  |  | 54,186 |  |  |  | 28,318 |
Total Accrued liabilities |  | $ | 527,971 |  |  | $ | 480,024 |
(c) This included $75,000 related to SOSV. In January 2019, the HPL entered into stock purchase agreement and accelerator contract for equity (ACE) with SOSV IV LLC (SOSV) whereby the HPL will issue shares representing 5% of their capital stock for the amounts of $168,000 in three tranche (a) SOSV to pay to the HPL $75,000 for integration of Mobile Only Accelerator (MOX) software development kit, (b) SOSV to pay on behalf of the HPL $48,000 upon MOX successful application and setting up subsidiary, and (c) SOSV to pay on behalf of the HPL $45,000 for setting program for services. The Company received first tranche of $75,000 only and thereafter no other two tranche received by the HPL, however, the outcome of the deal did not results success and so later the HPL have not issued any shares to the SOSV, therefore the arrangement amount of $75,000 accounted as loan from SOSV. The Company sent the legal letter to the SOSV intimating that the Company acquired HPL by issuing 156 shares of preferred stock series C to Hottab Holding Limited for the 100% acquisition of HPL. As of September 30, 2021 and December 31, 2020, the Company had a total of $75,000 and $75,000 outstanding on this account, respectively. (refer footnote#19 for legal update).

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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