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Document and Entity Information - shares
6 Months Ended
Jun. 30, 2017
Aug. 21, 2017
Document And Entity Information    
Entity Registrant Name Vitaxel Group Ltd  
Entity Central Index Key 0001623590  
Document Type 10-Q  
Trading Symbol VXEL  
Document Period End Date Jun. 30, 2017  
Amendment Flag false  
Current Fiscal Year End Date --12-31  
Entity a Well-known Seasoned Issuer No  
Entity a Voluntary Filer No  
Entity's Reporting Status Current Yes  
Entity Filer Category Smaller Reporting Company  
Entity Common Stock, Shares Outstanding   54,087,903
Document Fiscal Period Focus Q2  
Document Fiscal Year Focus 2017  
CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
CURRENT ASSETS    
Cash and cash equivalents $ 24,895 $ 105,432
Accounts receivable 1,944
Prepayment 21,385 5,070
Amount due from related companies 33,032 27,082
Amounts due from an associated company 117,156
Due from director 5,427
Inventories 32,699 53,913
Other receivables and other assets 51,509 21,978
Total Current Assets 280,676 220,846
NON-CURRENT ASSETS    
Investment in associated companies
Property, plant and equipment, net 198,070 194,669
Total Non-Current Assets 198,070 194,669
TOTAL ASSETS 478,746 415,515
CURRENT LIABILITIES    
Amounts due to related company 1,137,943 632,239
Amounts due to an associated company 279,219
Commission payables 156,894 115,915
Accounts payable 8,251
Accruals and other payables 694,100 446,487
Total Current Liabilities 1,988,937 1,482,111
TOTAL LIABILITIES 1,988,937 1,482,111
STOCKHOLDERS' EQUITY    
Common stock par value $0.0001: 70,000,000 shares authorized; 54,087,903 (2016: par value $0.000001: 7,000,000 shares authorized; 5,098,725,000) Preferred stock par value $0.0001: 1,000,000 shares; - shares issued and outstanding, respectively 5,099 5,099
Additional paid-in capital 1,340,504 1,340,504
Accumulated deficit (2,697,919) (2,639,138)
Accumulated other comprehensive income/(losses) (157,875) 226,939
Total Stockholders' Equity (1,510,191) (1,066,596)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 478,746 $ 415,515
CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares
Jun. 30, 2017
Dec. 31, 2016
Statement of Financial Position [Abstract]    
Common stock, par value (in dollars per share) $ 0.0001 $ 0.000001
Common stock, authorized 70,000,000 70,000,000
Common stock, issued 54,087,903 5,098,725,000
Common stock, outstanding 54,087,903 5,098,725,000
Preferred stock, par value (in dollars per share) $ 0.0001 $ 0.0001
Preferred stock, authorized 1,000,000 1,000,000
Preferred stock, issued 0 0
Preferred stock, outstanding 0 0
CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE LOSS (Unaudited) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Jun. 30, 2017
Jun. 30, 2016
Income Statement [Abstract]        
REVENUE $ 82,021 $ 435,030 $ 535,793 $ 1,294,912
COST OF REVENUE (73,771) (356,221) (203,222) (911,309)
GROSS PROFIT 8,250 78,809 332,571 383,603
OPERATING EXPENSES        
Selling expense (155) (648) (258) (1,515)
General and administrative expenses (227,549) (572,549) (803,890) (930,303)
Total Operating Expenses (227,704) (573,197) (804,148) (931,818)
(LOSS)/INCOME FROM OPERATIONS (219,454) (494,388) (471,577) (548,215)
OTHER INCOME/(EXPENSE), NET        
Other Income 33,188 14,879 43,630 71,629
Other Expense (108) (9,443) (194) (9,756)
Total Other Income / (Expense), net 33,080 5,436 43,436 61,873
NET INCOME SURPLUS/(LOSS) BEFORE TAXES (186,374) (488,952) (428,141) (486,342)
Income tax expense
Net loss (186,374) (488,952) (428,141) (486,342)
OTHER COMPREHENSIVE INCOME SURPLUS/(LOSS        
Foreign currency translation adjustment 95,974 31,577 (226,939) (74,248)
TOTAL COMPREHENSIVE INCOME/(LOSS) $ (90,400) $ (457,375) $ (655,080) $ (560,590)
Weighted average number of shares outstanding during the period - basic and diluted 54,087,903 4,936,470,492 54,087,903 4,936,470,492
Net loss per share - Basic and diluted $ (0.00) $ (0.00) $ (0.00) $ (0.00)
CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (428,141) $ (486,342)
Adjustments to reconcile net loss to cash used in operating activities:    
Depreciation - property, plant and equipment 10,899 9,784
Changes in operating assets and liabilities    
Accounts receivable 1,944
Prepayment (16,315) 12,308
Other receivables and other assets (29,531) 21,449
Deferred tax asset (8,124)
Inventories 21,214 (23,190)
Trade creditor (8,251) 2,109
Commission payables 40,979 (185,686)
Other payables and accrued expenses 247,613 296,773
Deferred tax liability 8,124
Tax payable (8,721)
Net cash (used in) provided by operating activities (159,589) (361,516)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (15,617) (105,543)
Net cash used in investing activities (15,617) (105,543)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from directors 5,427 24,845
(Decrease) in amount due to an associated company (396,375)
Proceeds from related parties 499,754 431,974
Net cash provided by financing activities 108,806 456,819
EFFECT OF EXCHANGE RATES ON CASH (14,137) (82,728)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (80,537) (92,968)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 105,432 303,794
CASH AND CASH EQUIVALENTS AT END OF YEAR 24,895 210,825
SUPPLEMENTAL OF CASH FLOW INFORMATION    
Cash paid for interest expenses
Cash paid for income tax
ORGANIZATION AND BUSINESS
6 Months Ended
Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
ORGANIZATION AND BUSINESS
1. ORGANIZATION AND BUSINESS

 

Vitaxel Group Limited (formerly Albero,Corp., the “Company”), incorporated in Nevada, is engaged in direct selling industry and online shopping platform primarilythrough its operating entities in Malaysia.

 

Vitaxel SDN BHD (“Vitaxel”),was incorporated in Malaysia on August 10, 2012. The Company is primarily engaged in the direct selling industry utilizing a multi-levelmarketing model with an emphasis on travel, entertainment and lifestyle products and services.

 

Vitaxel Online Mall SBN BHD (“Vionmall”),was incorporated in Malaysia on September 22, 2015. The Company is primarily in developing online shopping platforms geared toVitaxel and its members and the third party suppliers of products and services.

 

Vitaxel Singapore PTE. Ltd. (“VitaxelSingapore”) was incorporated in Singapore on February 16, 2016.

 

REVERSE ACQUISITION

 

On January 18, 2016, the Company completedand closed a share exchange (the “Share Exchange”) under a Share Exchange Agreement (the “Share Exchange Agreement”)of the same date among us, Vitaxel SDN BHD, a Malaysian corporation (“Vitaxel”), the shareholders of Vitaxel, VitaxelOnline Mall SBN BHD, a Malaysian corporation (“Vionmall”) and the shareholders of Vionmall pursuant to which Vitaxeland Vionmall each became wholly owned subsidiaries of ours. In the Share Exchange, all of the outstanding shares of Vitaxel andVionmall were converted into shares of our Common Stock, as described in more detail below.

 

On January 18, 2016, in connectionwith the Share Exchange and pursuant to the Split-Off Agreement, we transferred our pre-Share Exchange assets and liabilities toour pre-Share Exchange majority stockholder, in exchange for the surrender by him and cancellation of 3,000,000 shares of our CommonStock.

 

As a result of the Share Exchangeand Split-Off, we discontinued our pre-Share Exchange business and acquired the businesses of Vitaxel and Vionmall, and will continuethe existing business operations of Vitaxel and Vionmall as a publicly-traded company under the name Vitaxel Group Limited.

 

In accordance with “reverseacquisition” accounting treatment, our historical financial statements as of period ends, and for periods ended, prior tothe acquisition will be replaced with the historical financial statements of Vitaxel and Vionmall prior to the Share Exchange inall future filings with the U.S. Securities and Exchange Commission, (the “SEC”).

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
6 Months Ended
Jun. 30, 2017
Accounting Policies [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Basis of presentation

The accompanying unaudited consolidatedfinancial statements of the Company have been prepared in accordance with accounting principles generally accepted in the UnitedStates of America (“U.S. GAAP”) for interim financial information article 8 of Regulation S-X.

 

This basis of accounting involvesthe application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and lossesare recognized when incurred. The Company’s financial statements are expressed in U.S. dollars.

 

Fiscal year end is December 31.

 

Use of estimates

The preparation of consolidated financialstatements in conformity with accounting principles generally accepted in the United States of America requires management to makeestimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets andliabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.Actual results could differ from those estimates.

 

Foreign currency translationand transactions

The functional currency of the Companyis 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 assetsand liabilities and average exchange rate for the year for income and expense items. Translation gains and losses are recordedin accumulated other comprehensive income or loss as a component of shareholders’ equity.

 

Cash and cash equivalents

Cash and cash equivalents consistof cash on hand and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturitiesof three months or less when purchased.

 

Accounts receivable

Accounts receivable are recognizedand carried at original invoiced amount less an allowance for any potential uncollectible amounts. An estimate for doubtful debtsis made when collection of the full amount is no longer probable. Bad debts are written off as incurred. The Company generallydoes not require collateral from its customers. For the period ended June 30, 2017 and for the year ended December 31, 2016, theCompany did not write off any accounts receivable as bad debts.

 

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 othermarket participants would use based upon market data obtained from independent sources (observable inputs). In accordance withASC 820, the following summarizes the fair value hierarchy:

 

Level 1 Inputs – Unadjustedquoted market prices for identical assets and liabilities in an active market that the Company has the ability to access.

 

Level 2 Inputs – Inputs otherthan the quoted prices in active markets that are observable either directly or indirectly.

 

Level 3 Inputs – Inputs basedon prices or valuation techniques that are both unobservable and significant to the overall fair value measurements.

 

ASC 820 requires the use of observablemarket data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levelsof the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significantto the fair value measurements. Valuation techniques used need to maximize the use of observable inputs and minimize the use ofunobservable inputs. As of June 30, 2017 and December 31, 2016, none of the Company’s assets and liabilities was requiredto be reported at fair value on a recurring basis. Carrying values of non-derivative financial instruments, including cash, accountsreceivables, 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 are stated at lower ofcost or market, with cost determined on a weighted-average method, and not to exceed net realizable value. The Company writes downits inventory balances for obsolete amounts estimated on an individual basis for the finished goods and the raw material itemswith large amounts, and by a category basis for low value raw material items.

 

Long-term investment

 

TheCompany’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 madeby 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 shareof that net income equals the share of net losses not recognized during the period the equity method was suspended.

 

Property, plant and equipment,net

Property, plant and equipment arecarried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimateduseful lives:

 

Office equipment     10 years  
Furniture and fixtures     10 years  
Leasehold improvement     10 years  

 

Revenue recognition

Product sales − The Companygenerally recognizes revenue upon delivery and when both the title and risk and rewards pass to the independent members or purchasersof the products. Product sales are recognized net of product returns, discounts and taxes. A reserve for product returns is accruedbased on historical experience. There was no deferred revenue accrued as of June 30, 2017 and December 31, 2016.

 

Membership fee − The Companyrecognizes the membership fee revenue over the term of the membership, which is 12 months. The revenue will not be recognized untilthe 14 days cooling-off period is expired. For the period ended June 30, 2017 and for the year ended December 31, 2016, all membershipfees were waived by the Company for promotion purpose.

 

Loyalty program

The Company operates loyalty programwhich allows customer to accumulate redemption points when they purchase products from the Company. The redemption points can beused to purchase a selection of products at discounted price or redeem products.

 

The Company allocates considerationreceived from the sale of goods to the goods sold and the redemption points issued that are expected to be redeemed.

 

The consideration allocated to theredemption points issued is measured at fair value of the redemption points. It is recognized as a liability (deferred revenue)in the statement of financial position and recognized as revenue when the points are redeemed, have expired or are no longer expectedto be redeemed. The amount of revenue recognized is based on the number of points that have been redeemed, relative to the numberexpected to redeem.

 

As of June 30, 2017 and December 31,2016, there was no such deferred revenue recorded.

 

Commission expense

 

Commission expense incurred by theCompany is recognized as cost of revenue and as a liability (commission payable in the consolidated balance sheet. Commission expenseis not recoverable once recognized and is expensed as incurred.

 

Income taxes

Current income taxes are providedfor in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary differencesexist between the tax bases of assets and liabilities and their reported amounts in the combined financial statements. Net operatingloss carry forwards and credits are applied using enacted statutory tax rates applicable to future years. Deferred tax assets arereduced by a valuation allowance when, in the opinion of management, it is more-likely-than-not that a portion of or all of thedeferred tax assets will not be realized. The components of the deferred tax assets and liabilities are individually classifiedas current and non-current based on their characteristics.

 

The impact of an uncertain incometax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon auditby the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood ofbeing sustained. Interest and penalties on income taxes are classified as a component of the provisions for income taxes. The Companydid not recognize any income tax due to uncertain tax positions or incur any interest and penalties related to potential underpaidincome tax expense as of June 30, 2017 and December 31, 2016.

 

Forward Stock split

On January 27, 2016, our Board ofDirectors declared a 1333-for-1 forward stock split of our outstanding common stock, par value $0.000001 per share in the formof a dividend (the “Stock Split”) with a record date of February 8, 2016 (the “Record Date”). On February22, 2016, Financial Industry Regulatory Authority, Inc. (“FINRA”) notified us of its announcement of the payment dateof the Stock Split as February 23, 2016 (the “Payment Date”). On the Payment Date, as a result of the Stock split,each holder of our common stock as of the Record Date received 1332 additional shares of our common stock for each one share owned,rounded up to the nearest whole share. All common stock share amounts referenced in this Quarterly Report give retroactive effectto the Stock Split.

 

Reverse Stock split

On May 25, 2017, the Board of Directorsof Vitaxel Group Limited (“Vitaxel”) authorized and approved an amendment (the “Amendment”) to Vitaxel’sAmended and Restated Articles of Incorporation, which authorized a one hundred-to-one reverse stock split (the “ReverseSplit”) of Vitaxel’s outstanding common stock, par value $0.000001 per share, with a record date of June 12, 2017(the “Record Date”).

 

As of the effective date of the ReverseSplit, every 100 outstanding shares of the Company’s common stock automatically became one share of common stock. The Company’sauthorized shares of common stock were reduced in proportion to the reverse split ratio, from 7,000,000,000 shares of authorizedcommon stock prior to the effective date to 70,000,000 shares of authorized common stock on the effective date, and from 100,000,000shares of authorized preferred stock prior to the effective date to 1,000,000 shares of authorized preferred stock on the effectivedate. Additionally, as part of the Reverse Split, the par value of both the Company’s common stock and its preferred stockwas increased from $0.000001 per share to $0.0001 per share. Immediately prior to the Reverse Split the Company had 5,408,754,000common shares issued and outstanding and had approximately 54,087,540 common shares issued and outstanding immediately after theReverse Split.

 

We expect that the Reverse Stock Splitwill (i) increase the marketability and liquidity of our common stock; (ii) address-liquidityof our common stock; (iii) address the reluctance of brokerage firms and institutional investors to recommend lower pricedstocks to their clients or to hold in their own portfolios; and (iv) enable us to maintain the quotation of our common stock onthe OTC Markets, Inc. QB Tier.

 

Separately, on May 30, 2017, the Boardof Directors of Vitaxel authorized and approved a related increase in the par value of Vitaxel common stock from $0.000001to $0.0001.

 

On June 13, 2017, Vitaxel receivedapproval from the Financial Industry Regulatory Authority (“FINRA”) to effectuate the Reverse Split at the open ofbusiness on June 15, 2017.

 

Comprehensive loss

Comprehensive loss includes net lossand cumulative foreign currency translation adjustments and is reported in the Combined Statement of Comprehensive Loss.

 

Loss per share

The loss per share is computed usingthe weighted average number of shares outstanding during the fiscal years. For the period ended June 30, 2017 and for the yearended December 31, 2016, there was no dilutive effect due to net loss.

 

Related party transactions

A related party is generally definedas:

 

(i) any person that holds the Company’ssecurities including such person’s immediate families,

 

(ii) the Company’s management,

 

(iii) someone that directly or indirectlycontrols, is controlled by or is under common control with the Company, or

 

(iv) anyone who can significantlyinfluence the financial and operating decisions of the Company.

 

A transaction is considered to bea related party transaction when there is a transfer of resources or obligations between related parties.

 

Recently issued accounting pronouncements

 

Revenue Recognition:In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). The amendments in ASU 2015-14defer the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities,and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annualreporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period.

 

Financial instrument:In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurementof Financial Assets and Financial Liabilities” (“ASU 2016-01”). The standard addresses certain aspects of recognition,measurement, presentation, and disclosure of financial instruments. ASU 2016-01 is effective for fiscal years, and interim periodswithin those years, beginning after December 15, 2017, and early adoption is not permitted. Accordingly, the standard is effectivefor us on September 1, 2018. We are currently evaluating the impact that the standard will have on our consolidated financialstatements.

 

Leases: In February2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-2”), which provides guidance on lease amendmentsto the FASB Accounting Standard Codification. This ASU will be effective for us beginning in May 1, 2019. We are currently in theprocess of evaluating the impact of the adoption of ASU 2016-2 on our consolidated financial statements.

 

The Company believes that there wereno other accounting standards recently issued that had or are expected to have a material impact on our financial position or resultsof operations.

 

GOING CONCERN
6 Months Ended
Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
GOING CONCERN
3. GOING CONCERN

 

The accompanying consolidated financialstatements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since itsinception resulting in an accumulated deficit of $2,697,919 as of June 30, 2017. The ability to continue as a going concern isdependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet itsobligations and repay its liabilities arising from normal business operations when they become due. These combined financial statementsdo not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilitiesthat might be necessary should the Company be unable to continue as a going concern.

 

The Company expects to finance operationsprimarily through cash flow from revenue and capital contributions from principal shareholders. In the event that we require additionalfunding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategicobjectives, our principal shareholders have indicated the intent and ability to provide additional equity financing.

 

These conditions raise substantialdoubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern isdependent on our ability to meet obligations as they become due and to obtain additional equity or alternative financing requiredto fund operations until sufficient sources of recurring revenues can be generated. There can be no assurance that the Companywill be successful in its plans described above or in attracting equity or alternative financing on acceptable terms, or if atall. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

OTHER RECEIVABLES AND OTHER ASSETS
6 Months Ended
Jun. 30, 2017
Other Receivables And Other Assets  
OTHER RECEIVABLES AND OTHER ASSETS
4. OTHER RECEIVABLES AND OTHER ASSETS

 

Other receivables and other assets consist of the following:

 

    As of
June 30,
2017
    As of
December 31,
2016
 
             
Deposits   $ 45,028     $ 19,497  
Other receivables     6,481       2,481  
      51,509       21,978  

 

(1)        Depositsrepresented payments for rental, utilities, and construction funds to government department.

(2)        Othersmainly consists other miscellaneous payments.

 

LONG-TERM INVESTMENT
6 Months Ended
Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]  
LONG-TERM INVESTMENT
5. LONG-TERM INVESTMENT

 

On October 5, 2016, the Company invested958,000 Thai Baht or $27,539 to Vitaxel Corporation Thailand Co., Ltd., a company registered in Thailand, and holds 47.99% sharesof it. The long-term investment is accounted using the equity method.

 

Long-term investment consists of thefollowing:

 

    As of
June 30,
2017
    As of
December 31,
2016
 
Long-term investment -cost   $ 27,539     $ 27,539  
Long-term investment -share of loss in investment in an associated company     (25,716 )     (25,716 )
Foreign currency translation adjustment     (1,823 )     (1,823 )
    $     $  

 

PROPERTY, PLANT AND EQUIPMENT
6 Months Ended
Jun. 30, 2017
Property, Plant and Equipment, Net [Abstract]  
PROPERTY, PLANT AND EQUIPMENT, NET
6. PROPERTY,  PLANT AND EQUIPMENT,  NET

 

Property, plant and equipment, net consist of the following:

 

    As of 
June 30,
2017
    As of 
December 31,
2016
 
             
Office equipment   $ 26,275     $ 30,476  
Computer equipment     72,537       61,516  
Furniture and fittings     7,514       7,131  
Electrical & fitting     353       337  
Motor vehicle     15,995       15,315  
Software and website     10,906       7,544  
Renovations     102,523       98,167  
      236,103       220,486  
                 
Less: Accumulated depreciation     (38,033 )     (25,817 )
Balance at end of period/year   $ 198,070     $ 194,669  

 

Depreciation expenses charged to the statements of operationsfor the period ended June, 2017 and December, 2016 were $10,899 (3 months $5,449) and $5,000 (3 months $1,250 and 6 months $2,500)respectively.

ACCRUALS AND OTHER PAYABLES
6 Months Ended
Jun. 30, 2017
Payables and Accruals [Abstract]  
ACCRUALS AND OTHER PAYABLES
7. ACCRUALS AND OTHER PAYABLES

 

Accruals and other payables consistof the following:

 

    As of 
June 30,
2017
    As of 
December 31,
2016
 
             
Provisions   $ 92,841     $ 21,243  
Others     601,259       425,244  
Balance at end of period/year   $ 694,100     $ 446,487  

 

RELATED PARTIES TRANSCTIONS
6 Months Ended
Jun. 30, 2017
Related Party Transactions [Abstract]  
RELATED PARTIES TRANSCTIONS
8. RELATED PARTIES TRANSCTIONS

 

    As of 
June 30,
2017
    As of 
December 31,
2016
 
Amount of due from related parties                
Beedo SDN BHD   $ 27,895     $ 18,062  
Ho Wah Genting Berhad     4,890       9,020  
Ho Wah Genting Group Sdn Berhad     247        
Balance at end of period/year   $ 33,032     $ 27,082  

 

Beedo SDN BHD was a subsidiary ofrelated company Ho Wah Genting Group SDN BHD from June 25, 2015 to August 12, 2016.

 

Amount of due from director            
Lim Wee Kiat   $     $ 1,482  
Leong Yee Ming   $     $ 3,945  
Balance at end of period/year   $     $ 5,427  

 

Amount of due from an associated company              
Vitaxel Corporation (Thailand) Limited   $ 117,156     $  
Balance at end of period/year   $ 117,156     $  

 

 

    As of 
June 30,
2017
    As of 
December 31,
2016
 
Amount of due to related parties                
Ho Wah Genting Group Sdn Berhad   $ 856,694     $ 607,918  
Ho Wah Genting Holiday Sdn Bhd     3,792       8,087  
Genting Highlands Taxi Services SDN BHD     16,953       16,234  
Vitaxel Sdn Bhd     17,548        
Grande Legacy Inc.     181,533        
Dato’ Lim Hui Boon     61,423          
Balance at end of period/year   $ 1,137,943     $ 632,239  

 

As of June 30, 2017 and December 31,2016, the amount due to the President of the Company, Dato’ Lim Hui Boon was $61,423 and $0, respectively. These amountswere unsecured, interest-free and repayable on demand.

 

The President of the Company, Dato’Lim Hui Boon, is also the Group President of Ho Wah Genting Group Sdn Bhd.

 

A former director of the Company,Lim Chun Hoo, is also a director of Ho Wah Genting Holiday Sdn Bhd.

 

On March 31, 2017, Lim Chun Hoo resignedfrom the Company.

 

A director of the Company, Lim WeeKiat, is also a director of Genting Highlands Taxi Services SDN BHD and of Vitaxel SDN BHD.

 

A director of the Company, Leong YeeMing, is also a director of Grande Legacy Inc.

 

The amount due to the Company’s associated company,Vitaxel Corp. (Thailand) Ltd., was $0 as of June 30, 2017 and $279,219 as of December 31, 2016.

 

The Company recognized an expenseof $19,760 pertaining for event, traveling and accommodation expenses during the three months ended June 30, 2017, which was chargedto its related company, Ho Wah Genting Holiday Sdn. Bhd.

 

The Company recognized an expenseof rent totalling $44,532 of which $4,818 during the three months ended June 30, 2017 was paid to its affiliate, Ho Wah GentingBerhad and $9,635 was paid to Malaysia-Beijing Travel Services Sdn Bhd. The operating lease commitment to Ho Wah Genting Berhadas of June 30, 2017 was $9,635 and $19,271 to Malaysia-Beijing Travel Services Sdn Bhd. The lease commitment are disclosed in note13 COMMITMENTS AND CONTINGENCIES below under the heading Operation Commitments.  

 

The Company recognized an expenseof $5,014 pertaining for website maintenance expense during the three months (six months $51,553) ended June 30, 2017, which wascharged by its related company, Beedo Sdn. Bhd.

 

The Company recognized an income of$1,417 pertaining for royalties during three months ended June 30, 2017 which was paid by its associated company, Vitaxel Corp.(Thailand) Limited.

COMMITMENTS AND CONTINGENCIES
6 Months Ended
Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES
9. COMMITMENTS AND CONTINGENCIES

 

Capital Commitments

The Company engaged a third partyto develop an operation software with the total contract amount of $48,069 as of June 30, 2016.

 

Operation Commitments

The total future minimum lease paymentsunder the non-cancellable operating lease with respect to the office and the dormitory, as well as hardware trading platform asof June 30, 2017 are payable as follows:

 

Year ending December 31, 2017     90,810  
Year ending December 31, 2018     22,122  
Total   $ 112,932  

 

Rental expense of the Company was$62,722 (3 months $31,361) and $4,260 (3 months $2,130) for the periods ended June 30, 2017 and 2016, respectively.

 

SUBSEQUENT EVENTS
6 Months Ended
Jun. 30, 2017
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS
10. SUBSEQUENT EVENTS

 

On August 21, 2017 Vitaxel Sdn Bhddisposed of Vitaxel Singapore PTE. Ltd. at cost for SGD1.00. Vitaxel Singapore PTE. Ltd. has not been involved in any operationssince acquisition.

 

On August 21, 2017, the Board of Directorsof the Company appointed Mr. Lim Wee Kiat to serve as the Company’s Chief Financial Officer and principal financial officer,to serve until his successor is apointed. Mr. Lim is also currently the Chairman of the Board of the Company and Secretary.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
6 Months Ended
Jun. 30, 2017
Accounting Policies [Abstract]  
Basis of presentation

Basis of presentation

 

The accompanying unaudited consolidatedfinancial statements of the Company have been prepared in accordance with accounting principles generally accepted in the UnitedStates of America (“U.S. GAAP”) for interim financial information article 8 of Regulation S-X.

 

This basis of accounting involvesthe application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and lossesare recognized when incurred. The Company’s financial statements are expressed in U.S. dollars.

 

Fiscal year end is December 31.

Use of estimates

Use of estimates

 

The preparation of consolidated financialstatements in conformity with accounting principles generally accepted in the United States of America requires management to makeestimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets andliabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.Actual results could differ from those estimates.

Foreign currency translation and transactions

Foreign currency translationand transactions

 

The functional currency of the Companyis 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 assetsand liabilities and average exchange rate for the year for income and expense items. Translation gains and losses are recordedin accumulated other comprehensive income or loss as a component of shareholders’ equity.

Cash and cash equivalents

Cash and cash equivalents

 

Cash and cash equivalents consistof cash on hand and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturitiesof three months or less when purchased.

 

Accounts receivable

Accounts receivable

 

Accounts receivable are recognizedand carried at original invoiced amount less an allowance for any potential uncollectible amounts. An estimate for doubtful debtsis made when collection of the full amount is no longer probable. Bad debts are written off as incurred. The Company generallydoes not require collateral from its customers. For the period ended June 30, 2017 and for the year ended December 31, 2016, theCompany did not write off any accounts receivable 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 othermarket participants would use based upon market data obtained from independent sources (observable inputs). In accordance withASC 820, the following summarizes the fair value hierarchy:

 

Level 1 Inputs – Unadjustedquoted market prices for identical assets and liabilities in an active market that the Company has the ability to access.

 

Level 2 Inputs – Inputs otherthan the quoted prices in active markets that are observable either directly or indirectly.

 

Level 3 Inputs – Inputs basedon prices or valuation techniques that are both unobservable and significant to the overall fair value measurements.

 

ASC 820 requires the use of observablemarket data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levelsof the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significantto the fair value measurements. Valuation techniques used need to maximize the use of observable inputs and minimize the use ofunobservable inputs. As of June 30, 2017 and December 31, 2016, none of the Company’s assets and liabilities was requiredto be reported at fair value on a recurring basis. Carrying values of non-derivative financial instruments, including cash, accountsreceivables, 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 are stated at lower ofcost or market, with cost determined on a weighted-average method, and not to exceed net realizable value. The Company writes downits inventory balances for obsolete amounts estimated on an individual basis for the finished goods and the raw material itemswith large amounts, and by a category basis for low value raw material items.

Long-term investment

Long-term investment

 

TheCompany’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 bythe Company, the Company ordinarily discontinues including its share of losses and the investment is reported at nil value. Ifthe associated company subsequently reports net income, the Company will resume applying the equity method only after its shareof that net income equals the share of net losses not recognized during the period the equity method was suspended.

 

Property, plant and equipment, net

Property, plant and equipment,net

 

Property, plant and equipment arecarried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimateduseful lives:

 

Office equipment     10 years  
Furniture and fixtures     10 years  
Leasehold improvement     10 years  

 

Revenue recognition

Revenue recognition

 

Product sales − The Companygenerally recognizes revenue upon delivery and when both the title and risk and rewards pass to the independent members or purchasersof the products. Product sales are recognized net of product returns, discounts and taxes. A reserve for product returns is accruedbased on historical experience. There was no deferred revenue accrued as of June 30, 2017 and December 31, 2016.

 

Membership fee − The Companyrecognizes the membership fee revenue over the term of the membership, which is 12 months. The revenue will not be recognized untilthe 14 days cooling-off period is expired. For the period ended June 30, 2017 and for the year ended December 31, 2016, all membershipfees were waived by the Company for promotion purpose.

 

Loyalty program

Loyalty program

 

The Company operates loyalty programwhich allows customer to accumulate redemption points when they purchase products from the Company. The redemption points can beused to purchase a selection of products at discounted price or redeem products.

 

The Company allocates considerationreceived from the sale of goods to the goods sold and the redemption points issued that are expected to be redeemed.

 

The consideration allocated to theredemption points issued is measured at fair value of the redemption points. It is recognized as a liability (deferred revenue)in the statement of financial position and recognized as revenue when the points are redeemed, have expired or are no longer expectedto be redeemed. The amount of revenue recognized is based on the number of points that have been redeemed, relative to the numberexpected to redeem.

 

As of June 30, 2017 and December 31,2016, there was no such deferred revenue recorded.

 

Commission expense

Commission expense

 

Commission expense incurred by theCompany is recognized as cost of revenue and as a liability (commission payable in the consolidated balance sheet. Commission expenseis not recoverable once recognized and is expensed as incurred.

Income taxes

Income taxes

 

Current income taxes are providedfor in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary differencesexist between the tax bases of assets and liabilities and their reported amounts in the combined financial statements. Net operatingloss carry forwards and credits are applied using enacted statutory tax rates applicable to future years. Deferred tax assets arereduced by a valuation allowance when, in the opinion of management, it is more-likely-than-not that a portion of or all of thedeferred tax assets will not be realized. The components of the deferred tax assets and liabilities are individually classifiedas current and non-current based on their characteristics.

 

The impact of an uncertain incometax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon auditby the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood ofbeing sustained. Interest and penalties on income taxes are classified as a component of the provisions for income taxes. The Companydid not recognize any income tax due to uncertain tax positions or incur any interest and penalties related to potential underpaidincome tax expense as of June 30, 2017 and December 31, 2016.

 

Forward Stock split

Forward Stock split

 

On January 27, 2016, our Board ofDirectors declared a 1333-for-1 forward stock split of our outstanding common stock, par value $0.000001 per share in the formof a dividend (the “Stock Split”) with a record date of February 8, 2016 (the “Record Date”). On February22, 2016, Financial Industry Regulatory Authority, Inc. (“FINRA”) notified us of its announcement of the payment dateof the Stock Split as February 23, 2016 (the “Payment Date”). On the Payment Date, as a result of the Stock split,each holder of our common stock as of the Record Date received 1332 additional shares of our common stock for each one share owned,rounded up to the nearest whole share. All common stock share amounts referenced in this Quarterly Report give retroactive effectto the Stock Split.

Reverse Stock split

Reverse Stock split

 

On May 25, 2017, the Board of Directorsof Vitaxel Group Limited (“Vitaxel”) authorized and approved an amendment (the “Amendment”) to Vitaxel’sAmended and Restated Articles of Incorporation, which authorized a one hundred-to-one reverse stock split (the “ReverseSplit”) of Vitaxel’s outstanding common stock, par value $0.000001 per share, with a record date of June 12, 2017(the “Record Date”).

 

As of the effective date of the ReverseSplit, every 100 outstanding shares of the Company’s common stock automatically became one share of common stock. The Company’sauthorized shares of common stock were reduced in proportion to the reverse split ratio, from 7,000,000,000 shares of authorizedcommon stock prior to the effective date to 70,000,000 shares of authorized common stock on the effective date, and from 100,000,000shares of authorized preferred stock prior to the effective date to 1,000,000 shares of authorized preferred stock on the effectivedate. Additionally, as part of the Reverse Split, the par value of both the Company’s common stock and its preferred stockwas increased from $0.000001 per share to $0.0001 per share. Immediately prior to the Reverse Split the Company had 5,408,754,000common shares issued and outstanding and had approximately 54,087,540 common shares issued and outstanding immediately after theReverse Split.

 

We expect that the Reverse Stock Splitwill (i) increase the marketability and liquidity of our common stock; (ii) address-liquidityof our common stock; (iii) address the reluctance of brokerage firms and institutional investors to recommend lower pricedstocks to their clients or to hold in their own portfolios; and (iv) enable us to maintain the quotation of our common stock onthe OTC Markets, Inc. QB Tier.

 

Separately, on May 30, 2017, the Boardof Directors of Vitaxel authorized and approved a related increase in the par value of Vitaxel common stock from $0.000001to $0.0001.

 

On June 13, 2017, Vitaxel receivedapproval from the Financial Industry Regulatory Authority (“FINRA”) to effectuate the Reverse Split at the open ofbusiness on June 15, 2017.

 

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2017
Accounting Policies [Abstract]  
Schedule of property, plant and equipment estimated useful lives
Office equipment     10 years  
Furniture and fixtures     10 years  
Leasehold improvement     10 years  
OTHER RECEIVABLES AND OTHER ASSETS (Tables)
6 Months Ended
Jun. 30, 2017
Other Receivables And Other Assets  
Schedule of other receivables and other assets
    As of
June 30,
2017
    As of
December 31,
2016
 
             
Deposits   $ 45,028     $ 19,497  
Other receivables     6,481       2,481  
      51,509       21,978  
LONG-TERM INVESTMENT (Tables)
6 Months Ended
Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of long-term investment

Long-term investment consists of thefollowing:

 

    As of
June 30,
2017
    As of
December 31,
2016
 
Long-term investment -cost   $ 27,539     $ 27,539  
Long-term investment -share of loss in investment in an associated company     (25,716 )     (25,716 )
Foreign currency translation adjustment     (1,823 )     (1,823 )
    $     $  

 

PROPERTY, PLANT AND EQUIPMENT (Tables)
6 Months Ended
Jun. 30, 2017
Property, Plant and Equipment, Net [Abstract]  
Schedule of property, plant and equipment, net

Property, plant and equipment, net consist of the following:

 

    As of 
June 30,
2017
    As of 
December 31,
2016
 
             
Office equipment   $ 26,275     $ 30,476  
Computer equipment     72,537       61,516  
Furniture and fittings     7,514       7,131  
Electrical & fitting     353       337  
Motor vehicle     15,995       15,315  
Software and website     10,906       7,544  
Renovations     102,523       98,167  
      236,103       220,486  
                 
Less: Accumulated depreciation     (38,033 )     (25,817 )
Balance at end of period/year   $ 198,070     $ 194,669  

 

ACCRUALS AND OTHER PAYABLES (Tables)
6 Months Ended
Jun. 30, 2017
Payables and Accruals [Abstract]  
Schedule of accruals and other payables
    As of 
June 30,
2017
    As of 
December 31,
2016
 
             
Provisions   $ 92,841     $ 21,243  
Others     601,259       425,244  
Balance at end of period/year   $ 694,100     $ 446,487  
RELATED PARTIES TRANSCTIONS (Tables)
6 Months Ended
Jun. 30, 2017
Related Party Transactions [Abstract]  
Schedule of amount of due from related parties
    As of 
June 30,
2017
    As of 
December 31,
2016
 
Amount of due from related parties                
Beedo SDN BHD   $ 27,895     $ 18,062  
Ho Wah Genting Berhad     4,890       9,020  
Ho Wah Genting Group Sdn Berhad     247        
Balance at end of period/year   $ 33,032     $ 27,082  
Schedule of due to director
     As of 
June 30,
2017
     As of 
December 31,
2016
 
Amount of due from director            
Lim Wee Kiat   $     $ 1,482  
Leong Yee Ming   $     $ 3,945  
Balance at end of period/year   $     $ 5,427  
Schedule of amount due from an associate company
   

As of 
June 30,
2017

 
     

As of 
December 31,
2016

 
 
Amount of due from an associated company              
Vitaxel Corporation (Thailand) Limited   $ 117,156     $  
Balance at end of period/year   $ 117,156     $  
Schedule of amount of due to related parties
    As of 
June 30,
2017
    As of 
December 31,
2016
 
Amount of due to related parties                
Ho Wah Genting Group Sdn Berhad   $ 856,694     $ 607,918  
Ho Wah Genting Holiday Sdn Bhd     3,792       8,087  
Genting Highlands Taxi Services SDN BHD     16,953       16,234  
Vitaxel Sdn Bhd     17,548        
Grande Legacy Inc.     181,533        
Dato’ Lim Hui Boon     61,423          
Balance at end of period/year   $ 1,137,943     $ 632,239  
COMMITMENTS AND CONTINGENCIES (Tables)
6 Months Ended
Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]  
Schedule of future minimum lease payments under the non-cancellable operating lease

The total future minimum lease paymentsunder the non-cancellable operating lease with respect to the office and the dormitory, as well as hardware trading platform asof June 30, 2017 are payable as follows:

 

Year ending December 31, 2017     90,810  
Year ending December 31, 2018     22,122  
Total   $ 112,932  

 

ORGANIZATION AND BUSINESS (Details Narrative)
Jan. 18, 2016
shares
Share Exchange & Split-Off Agreement [Member]  
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]  
Number of shares surrender and cancellation 3,000,000
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
6 Months Ended
Jun. 30, 2017
Office Equipment [Member]  
Property, Plant and Equipment [Line Items]  
Estimated useful lives P10Y
Furniture and fittings [Member]  
Property, Plant and Equipment [Line Items]  
Estimated useful lives P10Y
Leasehold Improvements [Member]  
Property, Plant and Equipment [Line Items]  
Estimated useful lives P10Y
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - $ / shares
6 Months Ended
Feb. 23, 2016
Jan. 27, 2016
Jun. 30, 2017
Dec. 31, 2016
Accounting Policies [Abstract]        
Description of uncertain income tax position    

An uncertain income tax position will not be recognizedif it has less than a 50% likelihood of being sustained.

 
Description of forward stock split ratio  

1333-for-1 forward stock split

   
Common stock, par value (in dollars per share)   $ 0.000001 $ 0.0001 $ 0.000001
Number of shares issued upon forward stock split 1,332      
Description of reverse stock split    

As of the effective date ofthe Reverse Split, every 100 outstanding shares of the Company’s common stock automatically became one share of common stock.The Company’s authorized shares of common stock were reduced in proportion to the reverse split ratio, from 7,000,000,000shares of authorized common stock prior to the effective date to 70,000,000 shares of authorized common stock on the effectivedate, and from 100,000,000 shares of authorized preferred stock prior to the effective date to 1,000,000 shares of authorized preferredstock on the effective date. Additionally, as part of the Reverse Split, the par value of both the Company’s common stockand its preferred stock was increased from $0.000001 per share to $0.0001 per share. Immediately prior to the Reverse Split theCompany had 5,408,754,000 common shares issued and outstanding and had approximately 54,087,540 common shares issued and outstandingimmediately after the Reverse Split.

 
GOING CONCERN (Details Narrative) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Accumulated deficit $ 2,697,919 $ 2,639,138
OTHER RECEIVABLES AND OTHER ASSETS (Details) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Other Receivables And Other Assets    
Deposits [1] $ 45,028 $ 19,497
Other receivables [2] 6,481 2,481
Total other receivables and other assets $ 51,509 $ 21,978
[1] Deposits represented payments for rental and utilities.
[2] Others mainly consists other miscellaneous payments.
LONG-TERM INVESTMENT (Details) - Vitaxel Corp Thailand, Ltd [Member] - USD ($)
6 Months Ended 12 Months Ended
Jun. 30, 2017
Dec. 31, 2016
Oct. 05, 2016
Long-term investment - cost $ 27,539 $ 27,539 $ 27,539
Long-term investment - share of loss in investment in an associated company (25,716) (25,716)  
Foreign currency translation adjustment (1,823) (1,823)  
Long-term investment  
LONG-TERM INVESTMENT (Details Narrative) - Vitaxel Corp Thailand, Ltd [Member] - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Oct. 05, 2016
Long-term investment -cost $ 27,539 $ 27,539 $ 27,539
Ownership percentage     47.99%
Thailand, Baht [Member]      
Long-term investment -cost     $ 958,000
PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year $ 236,103   $ 220,486
Less: Accumulated depreciation (38,033)   (25,817)
Balance at end of period/year $ 198,070   194,669
Office Equipment [Member]      
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year   $ 26,275 30,476
Computer Equipment [Member]      
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year   72,537 61,516
Furniture and fittings [Member]      
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year   7,514 7,131
Electrical and Fitting [Member]      
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year   353 337
Motor Vehicle [Member]      
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year   15,995 15,315
Software and Website [Member]      
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year   10,906 7,544
Renovations [Member]      
Property, Plant and Equipment [Line Items]      
Balance at beginning of period/year   $ 102,523 $ 98,167
PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Jun. 30, 2017
Jun. 30, 2016
Dec. 31, 2016
Property, Plant and Equipment, Net [Abstract]          
Depreciation expenses $ 5,449 $ 1,250 $ 10,899 $ 9,784 $ 5,000
ACCRUALS AND OTHER PAYABLES (Details) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Payables and Accruals [Abstract]    
Provisions $ 92,841 $ 21,243
Others 601,259 425,244
Balance at end of period/year $ 694,100 $ 446,487
RELATED PARTIES TRANSCTIONS (Details) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Amount of due from related parties $ 33,032 $ 27,082
Beedo SDN BHD [Member]    
Amount of due from related parties 27,895 18,062
Ho Wah Genting Group Sdn Berhad [Member]    
Amount of due from related parties 4,890 9,020
Ho Wah Genting Berhad [Member]    
Amount of due from related parties $ 247
RELATED PARTIES TRANSCTIONS (Details 1) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Amounts due to a director $ 5,427
LIM WEE KIAT [Member]    
Amounts due to a director 1,482
LEONG YEE MING [Member]    
Amounts due to a director $ 3,945
RELATED PARTIES TRANSCTIONS (Details 2) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Amounts due to an associated company $ 117,156
Vitaxel Corp Thailand, Ltd [Member]    
Amounts due to an associated company $ 117,156
RELATED PARTIES TRANSCTIONS (Details 3) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Due to a related party $ 1,137,943 $ 632,239
Ho Wah Genting Group Sdn Berhad [Member]    
Due to a related party 856,694 607,918
Ho Wah Genting Group Sdn Bhd [Member]    
Due to a related party 3,792 8,087
Genting Highlands Taxi Services SDN BHD [Member]    
Due to a related party 16,953 16,234
Vitaxel Sdn Bhd [Member]    
Due to a related party 17,548
Grande LegacyInc [Member]    
Due to a related party 181,533
Dato’ Lim Hui Boon [Member]    
Due to a related party $ 61,423 $ 0
RELATED PARTIES TRANSCTIONS (Details Narrative) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Jun. 30, 2017
Jun. 30, 2016
Dec. 31, 2016
Related Party Transaction [Line Items]          
Due to a related party $ 1,137,943   $ 1,137,943   $ 632,239
Rent expenses 31,361 $ 2,130 62,722 $ 4,260  
Vitaxel Corp Thailand, Ltd [Member]          
Related Party Transaction [Line Items]          
Due to a related party 0   0   279,219
Royalties 1,417        
Dato’ Lim Hui Boon [Member]          
Related Party Transaction [Line Items]          
Due to a related party 61,423   61,423   $ 0
Beedo SDN BHD [Member]          
Related Party Transaction [Line Items]          
Website maintenance expense 5,014   51,553    
Ho Wah Genting Berhad [Member]          
Related Party Transaction [Line Items]          
Amount paid to affiliate 44,532        
Rent expenses 4,818        
Operating lease commitment 9,635   9,635    
Malaysia-Beijing Travel Services Sdn Bhd [Member]          
Related Party Transaction [Line Items]          
Rent expenses 9,635        
Operating lease commitment 19,271   $ 19,271    
Ho Wah Genting Holiday Sdn. Bhd [Member]          
Related Party Transaction [Line Items]          
Traveling and accommodation expenses $ 19,760        
COMMITMENTS AND CONTINGENCIES (Details)
Jun. 30, 2017
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Year ending December 31, 2017 $ 90,810
Year ending December 31, 2018 22,122
Total $ 112,932
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Jun. 30, 2017
Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]        
Rental expense $ 31,361 $ 2,130 $ 62,722 $ 4,260
Capital Commitments $ 48,069   $ 48,069