RELATED PARTIES (Tables)

12 Months Ended

Dec. 31, 2021

Related Party Transactions [Abstract]

SCHEDULE OF RELATED PARTY EXPENSES

A. Transactions and balances with related parties

	Year ended December 31,
	2021		2020
General and administrative expenses:
Salaries and fees to officers (*)		1,974,893		106,247
(*) of which share based compensation		1,838,930		-
Research and development expenses:
Salaries and fees to officers		86,148		61,532

B. Balances with related parties and officers:

	As of December 31,
	2021		2020
Other current assets		7,186		-
Other accounts liabilities		120,000		179,613
Liability for employee rights upon retirement		213,371		95,451
Long term loan from related party		2,012,339		1,812,704