Other Payables and Accrued Liabilities

3 Months Ended

Mar. 31, 2013

Other Payables and Accrued Liabilities [Abstract]

OTHER PAYABLES AND ACCRUED LIABILITIES

10. OTHER PAYABLES AND ACCRUED LIABILITIES

Other payables and accrued liabilities as of March 31, 2013 and December 31, 2012 consisted of the following.

	March 31,		December 31,
	2013		2012
	(Unaudited)
Other payables	$	25,169	$	22,930
Staff welfare payable		68,957		68,578
Accrued payroll		125,473		306,174
Value added tax payable		38,245		62,401
Registration rights penalties		460,206		460,206
Other tax payable		14,764		22,504
	$	732,814	$	942,793

Other payables represent loans from third parties, which are interest free, unsecured and repayable on demand. Registration rights penalties are associated with the registration rights agreement. (See Note 11)