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OTHER CURRENT LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2023
Other Liabilities Disclosure [Abstract]  
SCHEDULE OF OTHER CURRENT LIABILITIES

 

   2023   2022 
   December 31, 
   2023   2022 
Employees and related institutions   295,657    252,538 
Accrued expenses and other liabilities   247,642    220,215 
Deferred revenues   11,629    4,980 
Loan to a shareholder   -    144,000 
Other current liabilities   554,928    621,733