OTHER PAYABLES AND ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2024

Payables and Accruals [Abstract]

OTHER PAYABLES AND ACCRUED LIABILITIES

7. OTHER PAYABLES AND ACCRUED LIABILITIES

	As of June 30, 2024		As of December 31, 2023
Accrued expenses	$	290,998	$	351,036
Other payable		54,092		57,503
Receipt in advance		428,053		178,056
Total	$	773,143	$	586,595

Accrued expenses consist of outstanding audit fee, employee claims and salary, service tax and miscellaneous expenses.

Other payable includes primarily payable to third parties and service tax payable.

Receipt in advance consist of monies received from customer but have yet to satisfied performance obligation.