INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2023

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, 2023 and December 31, 2022:

	Percent			31-Mar-23			31-Dec-22
Federal statutory rates		21	%	$	(3,383,625	)	$	(3,442,826	)
State income taxes		5	%		(805,625	)		(819,720	)
Permanent differences		-0.5	%		80,562			81,972
Valuation allowance against net deferred tax assets		-25.5	%		4,108,687			4,180,574
Effective rate		0	%	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

At March 31, 2023 and December 31, 2022, the significant components of the deferred tax assets are summarized below:

		31-Mar-23			31-Dec-22
Deferred income tax asset
Net operation loss carryforwards			16,112,498			16,394,409
Total deferred income tax asset			4,189,249			4,262,546
Less: valuation allowance			(4,189,249	)		(4,262,546	)
Total deferred income tax asset	$		-		$	-