INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax rates

	For the three months ended September 30,
	2023			2022
Income (Loss) before tax	$	23,031		$	(34,311	)
Tax expense (benefit) calculated at statutory tax rate		25%			25%
Computed expected benefits		5,758			(8,578	)
Deferred tax not recognized		(5,758	)		8,578
Income tax expense	$	–		$	–

	For the nine months ended September 30,
	2023			2022
Loss before tax	$	(225,530	)	$	(76,227	)
Tax benefit calculated at statutory tax rate		25%			25%
Computed expected benefits		(56,383	)		(19,057	)
Deferred tax not recognized		56,383			19,057
Income tax expense	$	–		$	–