INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF NET LOSS DOMESTIC AND FOREIGN JURISDICTIONS

	December 31, 2021			December 31, 2020
Net loss - domestic	$	(10,997,929	)	$	(5,845,053	)
Net loss foreign		-			-
Total	$	(10,997,929	)	$	(5,845,053	)

SCHEDULE OF INCOME TAX EXPENSE

	December 31, 2021			December 31, 2020
Tax expense (benefit) at the statutory rate	$	(2,309,565	)	$	(1,227,461	)
Non-deductible items		620,855			384,991
Deferred true-ups		(119,782	)		124,206
Change in valuation allowance		(2,309,565	)		718,264
Total	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of significant components of the Company’s deferred tax assets and liabilities at December 31, 2021 and 2020, are as follows:

	December 31, 2021			December 31, 2020
Deferred tax assets:
Net operating loss carryforward	$	8,758,337		$	6,504,000
Lease liability		277,142			277,000
Deferred tax assets before valuation allowance		9,035,479			6,781,000
Less: deferred tax asset valuation allowance		(5,093,324	)		(3,284,382	)
Total deferred tax asset after valuation allowance		3,942,155			3,496,618
Deferred tax liabilities:
Intangible assets		(3,665,013	)		(3,219,618	)
Fixed assets		(277,142	)		(277,000	)
Total deferred tax liabilities		3,942,155			3,496,618
Total net deferred tax asset (liability)	$	-		$	-