INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF VALUATION ALLOWANCE

A reconciliation of the Company’s effective tax rate to statutory rates for the years ended December 31, 2023, and 2022, is as follows:

	Year Ended December 31,
	2023			2022
Pre- tax loss	$	(1,182,112	)	$	(984,790	)
U.S. federal corporate income tax rate		21	%		21	%
Expected U.S. income tax credit		(248,244	)		(206,806	)
Permanent changes		4,346			22,187
Change in valuation		243,898			184,620
Tax expense	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

The Company had deferred tax assets as follows:

	Year Ended December 31,
	2023			2022
Tax loss carryforward	$	2,985,572		$	2,741,675
Valuation allowance		(2,985,572	)		(2,741,675	)
Net deferred tax assets	$	-		$	-