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INCOME TAXES (Details - Effective tax rates) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Income Tax Disclosure [Abstract]        
Loss before tax $ (93,163) $ (11,275) $ (200,955) $ (248,561)
Tax benefit calculated at statutory tax rate 25.00% 25.00% 25.00% 25.00%
Computed expected benefits $ (23,291) $ (2,819) $ (50,239) $ (62,140)
Deferred tax not recognized 23,291 2,819 50,239 62,140
Income tax expense $ 0 $ 0 $ 0 $ 0