INCOME TAXES

6 Months Ended

Jun. 30, 2019

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 4. INCOME TAXES

As of June 30, 2019, the Company had net operating loss carryforwards of approximately $491,841 that may be available to reduce future years’ taxable income. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The provision for federal income tax consists of the following for the six months ended June 30, 2019 and 2018, respectively:

	For the six months ended June 30, 2019			For the six months ended June 30, 2018
Federal income tax benefit attributable to:
Current Operations	$	7,367		$	10,129
Less: valuation allowance		(7,367	)		(10,129	)
Net provision for Federal income taxes	$	-		$	-

The tax effects of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consist of the following as of June 30, 2019 and December 31, 2018, respectively:

	June 30, 2019			December 31, 2018
Deferred tax asset attributable to:	(Unaudited)
Net operating loss carryover	$	103,287		$	95,920
Less: valuation allowance		(103,287	)		(95,920	)
Net deferred tax asset	$	-		$	-

The difference between the effective rate reflected in the provision for income taxes on loss before taxes and the amounts determined by applying the applicable statutory U.S. tax rate are analyzed below:

	For the six months ended June 30, 2019			For the six months ended June 30, 2018
Statutory federal tax benefit		(21	)%		(21	)%
Permanent items		-			-
Change in deferred tax asset valuation allowance		21	%		21	%
Provision for income taxes		-	%		-	%

For the six months ended June 30, 2019 and 2018, the Company had no unrecognized tax benefits and related interest and penalties expenses. Currently, the Company is not subject to examination by major tax jurisdictions.