v3.26.1
INCOME TAX (CREDITS) EXPENSES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Credits Expenses  
SCHEDULE OF INCOME TAX PROVISION

The income tax provision consists of the following components:

 

   2025   2024   2023 
   USD   USD   USD 
             
Current tax   17,968    16,308    19,720 
Under (Over) provision of tax in prior years   33,982    (89,823)   (68,491)
Total   51,950    (73,515)   (48,771)
SCHEDULE OF INCOME TAX (CREDITS) EXPENSES RECONCILED TO (LOSS) PROFIT BEFORE INCOME TAX

The income tax expenses (credits) for the years can be reconciled to the loss before income tax per the consolidated statement of profit or loss as follows:

 

   2025   2024   2023 
   USD   USD   USD 
             
Loss before income tax   (6,364,785)   (1,011,327)   (753,081)
                
Tax at the respective income tax rates   (1,437,512)   (39,596)   170,905 
Tax effect of expenses not deductible for tax purpose   1,541,308    70,985    191,697 
Tax effect of income not taxable for tax purpose   (121,785)   (15,081)   (342,882)
Under (Over) provision in respect of prior years   (33,962)   (89,823)   (68,491)
Total   51,950    (73,515)   (48,771)