INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax expense

	For the three months ended September 30,
	2024			2023
(Loss) Income before tax	$	(53,941	)	$	23,031
Tax (benefit) expense calculated at statutory tax rate		25%			25%
Computed expected (benefit) expense		(13,485	)		5,758
Deferred tax not recognized		13,485			(5,758	)
Income tax expense	$	–		$	–

	For the nine months ended September 30,
	2024			2023
(Loss) before tax	$	(254,896	)	$	(225,530	)
Tax benefit calculated at statutory tax rate		25%			25%
Computed expected benefits		(63,724	)		(56,383	)
Deferred tax not recognized		63,724			56,383
Income tax expense	$	–		$	–