INCOME TAXES (Details - Effective tax rates) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Loss before tax	$ (107,792)	$ (237,286)
Tax benefit calculated at statutory tax rate	25.00%	25.00%
Computed expected benefits	$ (26,948)	$ (59,322)
Deferred tax not recognized	26,948	59,322
Income tax expense	$ 0	$ 0