INCOME TAX (Tables)

3 Months Ended

Sep. 30, 2022

INCOME TAX

Schedule of income (loss) before income taxes

	Three Months ended September 30,
	2022			2021
Tax jurisdiction from:
- Local (US regime)	$	(1,079,901	)	$	(638,989	)
- Foreign, including
British Virgin Island		(99,335	)		(154,489	)
Malaysia		(177,170	)		(29,194	)
Loss before income taxes	$	(1,356,406	)	$	(822,672	)

Schedule of provision for income taxes

	Three Months ended September 30,
	2022		2021
Current tax:
- Local	$	-	$	-
- Foreign		-		-
Deferred tax
- Local		-		-
- Foreign		-		-
Income tax expense (benefit)	$	-	$	-

Schedule of effective tax rate

	Three Months ended September 30,
	2022			2021
Loss before income taxes	$	(177,170	)	$	(29,194	)
Statutory income tax rate		24	%		24	%
Income tax expense at statutory rate		(42,521	)		(7,007	)
Non-deductible items		2,280			-
Net operating loss		40,241			7,007
Income tax expense	$	-		$	-

Schedule of significant components of the deferred tax assets

	September 30, 2022			June 30, 2022
Deferred tax assets:
Net operating loss carry forwards, from
US tax regime	$	796,959		$	1,983
Malaysia tax regime		1,299,904			1,204,288
Less: valuation allowance		(2,096,863	)		(1,206,271	)
Deferred tax assets, net	$	-		$	-