INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax rates

	For the three months ended March 31,
	2023			2022
Loss before tax	$	(237,286	)	$	(14,675	)
Tax benefit calculated at statutory tax rate		25%			25%
Computed expected benefits		(59,322	)		(3,669	)
Unrecognized deferred tax asset		59,322			3,669
Total income tax	$	–		$	–