- INCOME TAXES (Tables)

3 Months Ended

Oct. 31, 2019

- INCOME TAXES (Tables) [Abstract]

The provision for Federal income tax consists

The provision for Federal income tax consists of the following:

	October 31, 2019	October 31, 2018
Federal income tax benefit attributable to:
Current Operations	$18,590	$12,461
Less: valuation allowance	(8,247)	(12,461)
Net provision for Federal income taxes	$                    0	$                    0

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

	October 31, 2019	October 31, 2018
Deferred tax asset attributable to:
Net operating loss carryover	$             223	$             1,045
Less: valuation allowance	(223)	(1,045)
Net deferred tax asset	$                    0	$                    0