XML 59 R36.htm IDEA: XBRL DOCUMENT v3.22.2.2
Taxes (Tables)
12 Months Ended
Jul. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of reconciliation of statutory rate to effective tax rate
   For the Years Ended
July 31,
 
   2022   2021 
   %   % 
Statutory federal rate   21.0    21.0 
State tax rate, net of statutory federal effect   8.8    8.8 
Rate differential   (16.2)   (29.5)
Permanent difference on non-deductible expenses   0.0    0.0 
Utilization of the Net Operating Loss (“NOL”) from prior years   0.    1.3 
Change in valuation allowance   (13.6)   (1.6)
Effective tax rate   0.0    0.0 

 

Schedule of components of company's deferred tax assets
   As of July 31, 
   2022   2021 
Deferred tax assets:        
Allowance for doubtful account  $105,059   $105,059 
Net operating loss carry forwards   1,563,354    664,208 
Deferred tax assets before valuation allowance   1,668,413    769,267 
Less: valuation allowance   (1,668,413)   (769,267)
Net deferred tax assets  $
-
   $
-
 

 

Schedule of taxes payable
   As of July 31, 
   2022   2021 
Value added tax payable  $
-
   $18,104 
Income tax payable   
-
    39,253 
Other taxes payable   
-
    660 
Total taxes payable  $
-
   $58,017