Other Payables and Accrued Liabilities

9 Months Ended

Sep. 30, 2013

Other Payables and Accrued Liabilities [Abstract]

OTHER PAYABLES AND ACCRUED LIABILITIES

9. OTHER PAYABLES AND ACCRUED LIABILITIES

Other payables and accrued liabilities as of September 30, 2013 and December 31, 2012 consisted of the following:

	September 30,		December 31,
	2013		2012
	(Unaudited)
Other payables	$	115,762	$	22,930
Staff welfare payable		69,541		68,578
Accrued payroll		172,342		306,174
Value added tax payable		62,391		62,401
Registration rights penalties		460,206		460,206
Other tax payable		21,555		22,504
	$	901,797	$	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 10)