INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax rates

	For the years ended December 31,
	2023			2022
Loss before tax	$	(289,666	)	$	(1,010,923	)
Tax expense (benefit) calculated at statutory tax rate		25%			25%
Computed expected benefits		(72,417	)		(252,731	)
Non-deductible expenses		–			138,679
Deferred tax not recognized		72,417			114,052
Income tax expense	$	–		$	–