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Provision for Income Taxes (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Provision for Income Taxes [Abstract] |  |
Schedule of the Provisions for Income Taxes | Significant components of the provisions for income taxes for the six months ended June 30, 2024, and 2023 were as follows:
|  | June 30, |
|  | 2024 |  |  | 2023 |
Current tax provision Kyrgyzstan |  | $ | — |  |  | $ | 83,727 |
Current tax provision Cambodia |  |  | — |  |  |  | — |
Late penalty provision Kyrgyzstan |  |  | — |  |  |  | — |
Total provision for income taxes |  | $ | — |  |  | $ | 83,727 |
| Significant components of the provisions for income taxes for the year ended December 31, 2023, and 2022 were as follows:
|  | December 31, |
|  | 2023 |  |  | 2022 |
Current tax provision Kyrgyzstan |  |  | — |  |  |  | 196,116 |
Current tax provision Cambodia |  |  | — |  |  |  | 11,323 |
Late penalty provision Kyrgyzstan |  |  | — |  |  |  | 702 |
Total provision for income taxes |  | $ | — |  |  | $ | 208,141 |
Schedule of Income Taxes |
|  | June 30, |
|  | 2024 |  |  | 2023 |
Income/(loss) before taxes |  | $ | (387,781 | ) |  | $ | (295,060 | )
Tax expenses/(credit) at the effective tax rates |  |  | (69,180 | ) |  |  | (114,645 | )
Tax effect on non-taxable income |  |  | (509 | ) |  |  | — |
Tax effect on non-deductible expenses |  |  | 42,924 |  |  |  | 206,496 |
Tax effect on utilization of tax losses |  |  | 26,765 |  |  |  | (8,124 | )
Income taxes |  | $ | — |  |  | $ | 83,727 |
|  | December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Income before taxes |  | $ | 108,418 |  |  | $ | 343,988 |  |  | $ | 156,184 |
Tax expenses (credit) at the effective tax rates |  |  | 10,732 |  |  |  | (124,591 | ) |  |  | 36,755 |
Tax effect on non-taxable income |  |  | (39,173 | ) |  |  | — |  |  |  | — |
Tax effect on non-deductible expenses |  |  | — |  |  |  | 369,101 |  |  |  | 114,656 |
Tax effect on late penalty provision |  |  | — |  |  |  | — |  |  |  | 145,295 |
Change in valuation allowance |  |  | 28,441 |  |  |  | — |  |  |  | — |
Tax effect on utilization of tax losses |  |  | — |  |  |  | (36,369 | ) |  |  | (1,990 | )
Income taxes |  | $ | — |  |  |  | 208,141 |  |  | $ | 294,716 |
Schedule of Components of Deferred Tax Assets | Significant components of deferred tax assets, net were as follows:
|  | June 30, 2024 |  |  | December 31, 2023 |
|  | USD |  |  | USD |
Deferred tax assets: |  |  |  |  |  |
– Net operating loss carry forward |  |  | 28,441 |  |  |  | 28,441 |
Less: valuation allowance |  |  | (28,441 | ) |  |  | (28,441 | )
Deferred tax assets, net |  |  | — |  |  |  | — |
| Significant components of deferred tax assets, net were as follows:
|  | December 31, 2023 |  |  | December 31, 2022 |
|  | USD |  |  | USD |
Deferred tax assets: |  |  |  |  |  |  |  |
– Net operating loss carry forward |  |  | 28,441 |  |  |  | — |
Less: valuation allowance |  |  | (28,441 | ) |  |  | — |
Deferred tax assets, net |  |  | — |  |  |  | — |

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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 Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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