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SCHEDULE OF RECONCILIATION OF PROVISION FOR INCOME TAXES (Details) - USD ($)
6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Receivables [Abstract]        
Loss before income tax expense $ (1,725,210) $ (970,240) $ (2,068,061) $ (1,217,086)
Taiwan statutory tax rate     20.00% 20.00%
Computed income tax expense with Taiwan statutory tax rate     $ (413,612) $ (243,417)
Tax effect of different tax rates in other jurisdictions     (29,619) (18,404)
Tax effect of additional deduction for R&D expenses     (70,546) (47,431)
Non-deductible expenses     110,872 674
Exchange rate effect     (17,054) (2,265)
Prior year true up     56,362
Tax effect on deferred tax allowance     363,597 310,843
Total income tax expense