INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax expense

	For the three months ended June 30,
	2026			2025
Loss before tax	$	(91,078	)	$	(85,157	)
Tax benefit calculated at statutory tax rate		25%			25%
Computed expected benefits		(22,770	)		(21,289	)
Non-deductible expenses		3,580			6,003
Change in valuation allowance		19,187			15,286
Tax effect on tax losses expired		3			–
Income tax expense	$	–		$	–

	For the six months ended June 30,
	2026			2025
Loss before tax	$	(249,192	)	$	(207,364	)
Tax benefit calculated at statutory tax rate		25%			25%
Computed expected benefits		(62,299	)		(51,841	)
Non-deductible expenses		4,601			29,327
Change in valuation allowance		57,355			21,655
Tax effect on tax losses expired		343			859
Income tax expense	$	–		$	–

Schedule of components of the deferred tax assets

	As of June 30,			As of December 31,
	2026			2025
Deferred tax assets:
Net operating loss carried forward	$	383,330		$	315,651
Total deferred tax assets		383,330			315,651
Total deferred tax liabilities		–			–
Total deferred tax assets, net		383,330			315,651
Less: valuation allowance		(383,330	)		(315,651	)
Total deferred tax assets, net of valuation allowance	$	–		$	–

Schedule of changes in valuation allowance

	As of June 30,			As of December 31,
	2026			2025
Balance at the beginning of the period	$	315,651		$	224,006
Increase		58,725			25,102
Decrease		(1,370	)		(3,447	)
Exchange differences		10,324			69,990
Balance at end of the period	$	383,330		$	315,651