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SCHEDULE OF RECONCILIATION OF PROVISION FOR INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Loss before income tax expense $ (3,156,995) $ (2,068,061) $ (1,217,086)
Taiwan statutory tax rate 20.00% 20.00% 20.00%
Computed income tax expense with Taiwan statutory tax rate $ (631,399) $ (413,612) $ (243,417)
Tax effect of different tax rates in other jurisdictions 8,392 (29,619) (18,404)
Tax effect of additional deduction for R&D expenses (51,817) (70,546) (47,431)
Prior year true up 56,362
Non-taxable item 2,561 110,872 674
Exchange rate effect (17,054) (2,265)
Tax effect on deferred tax allowance 672,263 363,597 310,843
Total income tax expense