XML 58 R48.htm IDEA: XBRL DOCUMENT v3.21.1
INCOME TAXES - Reconciliation of loss before income taxes (Details) - USD ($)
3 Months Ended
Mar. 31, 2021
Mar. 31, 2020
INCOME TAXES    
Loss before income taxes $ (365,743) $ (568,459)
Statutory income tax rate 21.00% 21.00%
Income tax credit computed at statutory income tax rate $ (76,806) $ (119,376)
Reconciling items:    
Non-deductible expenses 5,425 29,713
Tax effect of tax exempt entity 8,852 14,815
Rate differential in different tax jurisdictions 1,996 3,784
Valuation allowance on deferred tax assets $ 60,533 $ 71,064