INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Schedule of reconciliation of tax expense

	For the three months ended March 31,
	2026			2025
Loss before tax	$	(158,114	)	$	(122,207	)
Tax benefit calculated at statutory tax rate		25%			25%
Computed expected benefits		(39,529	)		(30,552	)
Non-deductible expenses		1,021			23,324
Change in valuation allowance		38,168			6,369
Tax effect on tax losses expired		340			859
Income tax expense	$	–		$	–