INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax expense

	For the three months ended September 30,
	2025			2024
Loss before tax	$	(71,696	)	$	(53,941	)
PRC statutory income tax rate		25%			25%
Provision for income taxes		(17,924	)		(13,485	)
Non-deductible expenses		6,107			6,109
Change in valuation allowance		11,810			7,372
Tax effect on tax losses expired		7			4
Income tax expense	$	–		$	–

	For the nine months ended September 30,
	2025			2024
Loss before tax	$	(279,060	)	$	(254,896	)
PRC statutory income tax rate		25%			25%
Provision for income taxes		(69,765	)		(63,724	)
Non-taxable income		–			–
Non-deductible expenses		35,434			35,194
Change in valuation allowance		33,465			26,895
Tax effect on tax losses expired		866			1,635
Income tax expense	$	–		$	–