INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX EXPENSES

	Year ended December 31
	2023			2022
Pretax loss		7,259,918			5,779,841
Federal tax rate		21	%		21	%
Income tax computed at the federal income tax rate		1,524,583			1,213,767
Non-deductible expenses		(382,463	)		(1,506	)
Share-based compensation		(27,242	)		(19,359	)
Differences in corporate income tax rates		67,845			52,813
Remeasurement of deferred taxes for foreign currency effects		98,655			(365,167	)
Changes in valuation allowance		(1,281,378	)		(880,548	)
Income tax expenses		-			-

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

	Year ended December 31
	2023			2022
Composition of deferred tax assets:
Employees and related institutions		3,581			6,927
Operating loss carry-forwards		5,493,516			4,378,800
Operating lease liabilities		10,669			24,328
Share-based compensation		182,212			182,212
Others		33,172			241,325
Total deferred tax assets		5,723,150			4,833,592
Composition of deferred tax liabilities:
Right-of-use asset		(12,697	)		(27,894	)
Total deferred tax liabilities		(12,697	)		(27,894	)
Net deferred tax assets		5,710,453			4,805,698
Valuation allowance		(5,710,453	)		(4,805,698	)
Deferred tax assets and liabilities		-			-