ACCRUED LIABILITIES AND OTHER PAYABLES

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

ACCRUED LIABILITIES AND OTHER PAYABLES

NOTE－ 8 ACCRUED LIABILITIES AND OTHER PAYABLES

Accrued expenses and other payables consisted of the following:

	March 31, 2023		December 31, 2022
Accrued penalty		60,000		-
Accrued salaries		77,644		83,013
Accrued consulting fee		75,000		-
Other payables		76,475		537,794
Total accrued liabilities and other payable	$	289,119	$	620,807

The Company is currently in ongoing discussions with the Staff of the Securities and Exchange Commission with respect to a resolution of a claim with respect to the filing of a NT 10-K in 2022, whereby the Company will submit an Offer of Settlement in which it agrees to cease and desist from committing or causing any violations and any future violations of Section 13(a) of the Securities Exchange Act of 1934 and Rules 12b-25 and 13a-11 thereunder and pay a civil monetary penalty of $60,000. The Company recorded this penalty as an accrued penalty as of March 31, 2023.

Accrued expenses and other payables are the expenses that will be settled in next twelve months.