INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX EXPENSE

	Year ended December 31
	2021			2020
Pretax loss		4,596,813			872,793
Federal tax rate		21	%		21	%
Income tax computed at the ordinary tax rate		(965,331	)		(183,286	)
Non-deductible expenses		9,595			2,423
Stock-based compensation		588,865			-
Tax in respect of differences in corporate tax rates		(18,178	)		(13,860	)
Losses and timing differences in respect of which no deferred taxes were generated		385,049			194,723
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SCHEDULE OF DEFERRED TAX ASSETS

	Year ended December 31
	2021			2020
Composition of deferred tax assets:
Provision for employee related obligation		49,750			40,617
Allowance for doubtful accounts		3,994			7,127
Non capital loss carry forwards		2,561,464			2,182,415
Valuation allowance		(2,615,208	)		(2,230,159	)
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