INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the differences between the effective and statutory income tax rates for the period ended September 30, 2021 and December 31, 2020:

	Percent			30-Sep-21			31-Dec-20
Federal statutory rates		34	%	$	(6,304,131	)	$	(6,591,191	)
State income taxes		5	%		(927,078	)		(969,293	)
Permanent differences		-0.5	%		92,708			96,929
Valuation allowance against net deferred tax assets		-38.5	%		7,138,501			7,463,555
Effective rate		0	%	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

As at September 30, 2021 and December 31, 2020, the significant components of the deferred tax assets are summarized below:

	30-Sep-21			31-Dec-20
Deferred income tax asset
Net operation loss carryforwards		18,541,562			19,385,856
Total deferred income tax asset		7,231,209			7,560,484
Less: valuation allowance		(7,231,209	)		(7,560,484	)
Total deferred income tax asset	$	-		$	-