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PROVISION FOR TAXES (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Dec. 31, 2018
Net loss before income taxes $ (14,662) $ (15,368) $ 117,453 $ (166,990)  
Tax effects of:          
Income tax expense (benefit)  
United States [Member]          
Net loss before income taxes     (55,555)   $ (106,816)
Tax expenses (benefit) at the statutory tax rate     (18,333)   (35,250)
Tax effects of:          
Valuation allowance     18,333   35,250
Income tax expense (benefit)