10. INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2019

Income Tax Disclosure [Abstract]

Local (United States) and foreign components of loss before income taxes

	Years ended October 31,
	2019			2018
Tax jurisdictions from:
– Local	$	(128,220	)	$	(116,549	)
– Foreign, representing:
Malaysia		38,106			(223,990	)
Loss before income taxes	$	(90,114	)	$	(340,539	)

Provision for income taxes

	Years ended October 31,
	2019			2018
Current:
– Local	$	–		$	–
– Foreign, representing:
Malaysia		183,545			226,297
Deferred:
– Local		–			–
– Foreign		(6,338	)		(12,874	)
Income tax expense	$	177,207		$	213,423

Reconciliation of income before income taxes to the effective tax rate

	Years ended October 31,
	2019			2018
Loss before income taxes	$	38,106		$	(223,990	)
Statutory income tax rate		24%			24%
Income tax at statutory tax rate		9,146			(53,758	)
Tax effect of non-deductible expenses		29,652			40,398
Tax effect of non-taxable income		672			(377	)
Tax effect of non-business source rental income		130,962			212,404
Under-provision in prior years		(292	)		554
Net operating loss		7,067			14,202
Income tax expense	$	177,207		$	213,423

Significant components of the aggregate deferred tax assets

	As of October 31,
	2019			2018
Deferred tax assets:
Net operating loss carry forwards
- United States of America	$	407,190		$	362,313
- Malaysia		163,702			162,104
Total deferred tax assets		570,892			524,417
Less: valuation allowance		(570,892	)		(524,417	)
Deferred tax assets	$	–		$	–
Deferred tax liabilities – current
Rental concession	$	–		$	–
Deferred tax liabilities – non-current
Property, plant and equipment		1,947			1,701
Rental concession		152,306			158,349
	$	154,253		$	160,050