| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Dec. 31, 2021 |
| Accounting Policies [Abstract] | |
| Basis of presentation | Basis
of presentation The
accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”). This
basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned,
and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars. |
| Principles of Consolidation | Principles
of Consolidation The
consolidated financial statements include the accounts of the Company and its subsidiaries. On consolidation, all intercompany
balances and transactions are eliminated. The Company owns 100% interest in both of its subsidiaries, Vitaxel SB and Vionmall. |
| Use of estimates | Use
of estimates The
preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions
that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date
of the financial statements and the reported amounts of revenues and expenses during the year. The Company regularly evaluates
estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various
other factors it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about
the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources.
Significant areas of estimate include useful lives of property and equipment, impairment of long-term assets and deferred income
tax obligations. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates.
To the extent there are material differences between the estimates and the actual results, future results of operations will be
affected. |
| Foreign currency translation and transactions | Foreign
currency translation and transactions The
functional currency of the Company is the Malaysian Ringgit (“MYR”) and reporting currency of the Company is United
States Dollar (“USD”). The financial statements of the Company are translated into USD using the exchange rate as
of the balance sheet date for assets and liabilities and average exchange rate for the year for income and expense items. Translation
gains and losses are recorded in accumulated other comprehensive income or loss as a component of shareholders’ equity. |
| Cash and cash equivalents | Cash
and cash equivalents Cash
and cash equivalents consist of cash on hand and highly liquid investments, which are unrestricted from withdrawal or use, and
which have original maturities of three months or less when purchased. |
| Accounts receivable | Accounts
receivable Accounts
receivable are recognized and carried at original invoiced amount less an allowance for any potential uncollectible amounts. An
estimate for doubtful debts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred.
The Company generally does not require collateral from its customers. For the year ended December 31, 2021 and 2020, none of the
Company’s accounts receivable are written off as bad debts. |
| Fair value of financial instruments | Fair
value of financial instruments FASB
ASC 820, “Fair Value Measurement,” specifies a hierarchy of valuation techniques based upon whether the inputs to
those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent
sources (observable inputs). In accordance with ASC 820, the following summarizes the fair value hierarchy: Level
1 Inputs – Unadjusted quoted market prices for identical assets and liabilities in an active market that the Company has
the ability to access. Level
2 Inputs – Inputs other than the quoted prices in active markets that are observable either directly or indirectly. Level
3 Inputs – Inputs based on prices or valuation techniques that are both unobservable and significant to the overall fair
value measurements. ASC
820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure
fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is
based on the lowest level input that is significant to the fair value measurements. Valuation techniques used need to maximize
the use of observable inputs and minimize the use of unobservable inputs. As of December 31, 2021 and 2020, none of the Company’s
assets and liabilities was required to be reported at fair value on a recurring basis. Carrying values of non-derivative financial
instruments, including cash, accounts receivables, payables and accrued liabilities, approximate their fair values due to the
short-term nature of these financial instruments. There were no changes in methods or assumptions during the periods presented. |
| Inventories | Inventories Inventories
consist of finished goods. Inventories are stated at lower of cost or net realizable value, with cost determined on a weighted-average
method, and not to exceed net realizable value. The Company writes down its inventory balances for obsolete amounts estimated
on an individual basis for the finished goods. For the year ended December 31, 2021 and 2020, the Company wrote down $ 2,393 16,922 |
| Long-term investment | Long-term
investment The
Company’s interests in associated companies are accounted for under equity method under U.S. GAAP. Under the equity method,
if the Company’s share of losses of an associated company equals or exceeds the amount of investment plus advances made
by the Company, the Company ordinarily discontinues including its share of losses and the investment is reported at nil value.
If the associated company subsequently reports net income, the Company will resume applying the equity method only after its share
of that net income equals the share of net losses not recognized during the period the equity method was suspended. |
| Property and equipment, net | Property
and equipment, net Property
and equipment are carried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the
following estimated useful lives: Schedule of property, plant and equipment estimated useful lives
Office equipment 5 years
Computer equipment 5 years
Furniture and fixtures 5 years
Electrical & fitting 5 years
Software and website 5 years The
residual values, useful lives and methods of depreciation of property and equipment are reviewed and adjusted if appropriate,
on an annual basis. |
| Leases | Leases The
Company assesses, at the inception of contract, whether it contains a lease. A contract is classified as a lease if the contract
conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The
Company recognizes a right-of-use asset and lease liability at the lease commencement date. The right-of-use asset is initially
measured at cost, which comprises of the initial amount of the lease liability adjusted for any lease payments made at or before
the commencement date, plus any indirect costs incurred. The
right-to-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the
end of the useful life of the right-to-use asset or the end of the lease term. In addition, the right-of-use asset is periodically
reduced by impairment losses and adjusted for certain remeasurements of the lease liability, if any. The
lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted
using the interest rate implicit in the lease or, if that rate cannot be determined, the Company’s incremental borrowing
rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments
made. It is remeasured when there is a change in future lease payment arising from a change in an index or rate, or changes in
assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably
certain not to be exercised. |
| Revenue recognition | Revenue
recognition The
Company recognizes revenue pursuant to FASB Accounting Standards Codification 606 (“ASC 606”) Revenue from Contracts
with Customers , the standard applies a five step model (i) The standard applies to a company’s contracts with customers
(ii) The unit of account for revenue recognition under the new standard is a performance obligation (a good or service) and the
performance obligations will be accounted for separately if they are distinct (iii) The transaction price is determined based
on the amount of consideration that a company expects to be entitled to from a customer (iv) The transaction price is allocated
to all the separate performance obligations in an arrangement, and (v) Revenue will be recognized when an entity satisfies each
performance obligation by transferring control of the promised goods or services to the customer. Goods or services can transfer
at a point in time or over time. Product
sales − The Company recognizes revenue when it satisfies each performance obligation by transferring control of the goods
to the independent members or purchasers of the products. Product sales are recognized net of product returns, discounts and taxes.
A reserve for product returns is accrued based on historical experience. There was no Membership
fee − The Company recognizes the membership fee revenue over the term of the membership, which is 12 months. The revenue
will not be recognized until the 10 days cooling-off period is expired. For the year ended December 31, 2021 and 2020, all membership
fees were waived by the Company for promotion purpose. |
| Commission expense | Commission
expense Commission
expense incurred by the Company is recognized as cost of revenue and as a liability (commission payable in the consolidated balance
sheet. Commission expense is not recoverable once recognized and is expensed as incurred. |
| Income Taxes | Income
Taxes Income
taxes are determined using the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax
basis. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the
years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes that date of enactment. In addition, a valuation
allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some
portion of the deferred tax asset will not be realized. |
| U.S. Corporate Income Tax | U.S.
Corporate Income Tax The
Company is subject to U.S. corporate income tax on its taxable income at a rate of up to 21% for taxable years beginning after
December 31, 2017 and U.S. corporate income tax on its taxable income of up to 35% for prior tax years. Recent U.S. federal
tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on
December 22, 2017. The U.S. Tax Reform significantly modified the U.S. Internal Revenue Code by, among other things, reducing
the statutory U.S. federal corporate income tax rate from 35 21 To
the extent that portions of its U.S. taxable income, such as Subpart F income or global intangible low-taxed income (“GILTI”),
are determined to be from sources outside of the U.S., subject to certain limitations, the Company may be able to claim foreign
tax credits to offset its U.S. income tax liabilities. Any remaining liabilities are accrued in the Company’s consolidated
statements of comprehensive income and estimated tax payments are made when required by U.S. law. |
| Uncertain Tax Positions | Uncertain
Tax Positions The
impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not
to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not not |
| Comprehensive loss | Comprehensive
loss Comprehensive
loss includes net loss and cumulative foreign currency translation adjustments and is reported in the Consolidated Statement of
Comprehensive Loss. |
| Loss per share | Loss
per share The
loss per share is computed using the weighted average number of shares outstanding during the fiscal years. For the years ended
December 31, 2021 and 2020, there was no dilutive effect due to net loss. |
| Related party transactions | Related
party transactions The
Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure
of related party transactions. Pursuant
to Section 850-10-20 the related parties include (a) affiliates of the registrant; (b) entities for which investments in their
equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section
825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees,
such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of
the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented
from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating
policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly
influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate
interests. The financial statements include disclosures of material related party transactions, other than compensation arrangements,
expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated
in the preparation of financial statements is not required in those statements. The disclosures shall include: (a) the nature
of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts
were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary
to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for
each of the periods for which income statements are presented and the effects of any change in the method of establishing the
terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet
presented and, if not otherwise apparent, the terms and manner of settlement. |
| Recently issued accounting pronouncements | Recently
issued accounting pronouncements In
August 2018, the FASB issued ASU 2018-13, Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement In
December 2019, the FASB issued ASU2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, Other
recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities
and Exchange Commission (“SEC”) did not, or are not believed by management, to have a material impact on the Company’s
present and future consolidated financial statements. |
