INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2025

The following table summarizes a reconciliation of the Company’s income taxes expenses:

	2025			2024
	For the Six Months Ended June 30
	2025			2024
Computed expected expenses/(benefits)		25	%		25	%
Effect of foreign tax rate difference		-1	%		1	%
Deferred tax assets not recognized		-24	%		30	%
Temporary difference not recognized		-			(46	)%
Income tax expense		-			10	%

	2025			2024
	For the Six Months Ended June 30
	2025			2024
PRC statutory tax rate		25	%		25	%
Computed expected expenses/(benefits)	$	(39,762	)	$	17,852
Effect of foreign tax rate difference	$	(638	)	$	946
Deferred tax assets not recognized	$	40,399		$	24,040
Temporary difference not recognized	$	-		$	(34,684	)
Income tax expense	$	-		$	8,154

The following table sets forth the significant components of the aggregate deferred tax assets of the Company:

SCHEDULE OF DEFERRED TAX ASSETS

	As of June 30, 2025			As of December 31, 2024
Deferred tax assets:

Net operating loss carry forwards
- United States of America	$	77,419		$	80,870
- Hong Kong	$	824		$	816
- People Republic China	$	56,167		$	12,326

Less: valuation allowance	$	(134,410	)	$	(94,012	)
Deferred tax assets	$	-		$	-

Intelligent Hotel Group Ltd. 10-Q