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INCOME TAX (Tables)
3 Months Ended
Jun. 30, 2022
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign
               
    Three months ended June 30,  
    2022     2021  
Tax jurisdiction from:                
- Local   $ (70,558 )   $  
- Foreign, including                
British Virgin Islands     (200,151 )      
Hong Kong     88,750       (51,984 )
                 
Loss before income taxes   $ (181,959 )   $ (51,984 )
Provision for income taxes
               
   

Three months ended

June 30,

 
    2022     2021  
Current tax:                
- Local   $     $  
- Foreign            
                 
Deferred tax                
- Local            
- Foreign            
                 
Income tax expense   $     $  
Reconciliation of tax effective rate
          
   Three months ended June 30, 
   2022   2021 
         
Income (Loss) before income taxes  $88,750   $(51,984)
Statutory income tax rate   16.5%    16.5% 
Income tax expense at statutory rate   14,644    (8,577)
Tax effect of non-deductible items   261    23 
Tax effect of non-taxable items   (586)   (363)
Net operating income (loss)   14,319    (8,917)
Tax effect of tax loss utilized   (14,319)   8,917 
Income tax expense (benefit)  $   $ 
Schedule of deferred income taxes
          
   June 30,   March 31, 
   2022   2022 
         
Deferred tax assets:          
Net operating loss carryforward, from          
US tax regime  $52,571   $37,754 
Hong Kong tax regime   244,419    256,470 
Less: valuation allowance   (296,990)   (294,224)
Deferred tax assets, net  $   $