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PROVISION FOR TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Net loss before income taxes $ (216,678) $ (327,853)
Tax effects of:    
Income tax benefit 10,769 27,701
United States [Member]    
Net loss before income taxes (189,210) (364,077)
Tax expenses (benefit) at the statutory tax rate (64,331) (54,612)
Tax effects of:    
Valuation allowance 64,331 54,612
Income tax benefit