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10. Income Tax (Details - Schedule of effective income tax rate) - USD ($)
3 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Loss before income taxes $ (306,002) $ (114,478)
Income tax expense 0 0
Malaysia    
Loss before income taxes $ (191,463) $ (114,478)
Statutory income tax rate 17.00% 17.00%
Income tax expense at statutory rate $ (32,548) $ (19,461)
Tax effect of non-taxable items 0 0
Tax effect of non-deductible items 28 194
Net operating loss 32,520 19,267
Income tax expense $ 0 $ 0