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PROVISION FOR TAXES (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Net loss before income taxes $ (15,368) $ (61,438) $ (166,990) $ (220,759)
Tax effect of:        
Income tax benefit $ 111,157 111,157
United States [Member]        
Net loss before income taxes     (57,658) (80,952)
Tax expenses (benefit) at the statutory tax rate    
Tax effect of:        
Valuation allowance     57,658 80,952
Income tax benefit