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INCOME TAXES (Details Narrative) - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
Provision for income taxes $ 0 $ 0  
Taxable income $ 0 $ 0  
Income tax rate 25.00%    
Deferred tax assets $ 0   $ 0
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent 25.00%    
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent 25.00% 25.00%  
Domestic sales percentage 3.00%    
VAT Rate 1.00% 1.00%  
HONG KONG      
Income tax rate 16.50%