INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax expense

	For the three months ended March 31,
	2024			2023
Loss before tax	$	(107,792	)	$	(237,286	)
Tax benefit calculated at statutory tax rate		25%			25%
Computed expected benefits		(26,948	)		(59,322	)
Deferred tax not recognized		26,948			59,322
Income tax expense	$	–		$	–