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OTHER CURRENT ASSETS (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]    
SCHEDULE OF OTHER CURRENT ASSETS

The other current assets as of June 30, 2024 and December 31, 2023 consist of the following:

SCHEDULE OF OTHER CURRENT ASSETS

 

   June 30,   December 31, 
   2024   2023 
Staff advance  $674,379    436,145 
Deposit   91,419    88,650 
VAT recoverable   -    2,780 
Others   125,369    64,780 
Subtotal   891,167    592,355 
Less: allowance for credit losses   (123,954)   (126,875)
Total of other current assets  $767,213    465,480 

The other current assets as of December 31, 2023 and 2022 consist of the following:

 

   December 31,   December 31, 
   2023   2022 
Staff advance  $436,145    268,446 
Deposit   88,650    65,659 
VAT recoverable   2,780    18,861 
Receivable for disposal   -    28,997 
Others   64,780    4,991 
Subtotal   592,355    386,954 
Less: allowance for credit losses   (126,875)   - 
Total of other current assets  $465,480    386,954 
SCHEDULE OF ALLOWANCE FOR OTHER CURRENT ASSETS

   June 30,   December 31, 
   2024   2023 
Balance as of the beginning of year  $126,875    - 
Additions charged to bad debt expense   -    116,402 
Translation adjustments   (2,921)   10,473 
Balance as of the end of year  $123,954    126,875 

 

   December 31,   December 31, 
   2023   2022 
Balance as of the beginning of year  $-    - 
Additions charged to bad debt expense   116,402    - 
Translation adjustments   10,473    - 
Balance as of the end of year  $126,875            -