INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2022

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 March 31, 2022 and December 31, 2021:

	Percent			31-Mar-22			31-Dec-21
Federal statutory rates		21.0	%	$	(3,420,300	)	$	(3,603,574	)
State income taxes		5.0	%		(814,357	)		(857,994	)
Permanent differences		-0.5	%		81,436			85,799
Valuation allowance against net deferred tax assets		-25.5	%		4,153,221			4,375,769
Effective rate		0	%	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

At March 31, 2022 and December 31, 2021, the significant components of the deferred tax assets are summarized below:

	31-Mar-22			31-Dec-21
Deferred income tax asset
Net operation loss carryforwards		(16,287,141	)		(17,159,878	)
Total deferred income tax asset		4,234,657			4,461,568
Less: valuation allowance		(4,234,657	)		(4,461,568	)
Total deferred income tax asset	$	-		$	-