INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2023 and December 31, 2022:

	Percent			30-Jun-23			31-Dec-22
Federal statutory rates		21	%	$	(3,288,406	)	$	(3,442,826	)
State income taxes		5	%		(782,954	)		(819,720	)
Permanent differences		-0.5	%		78,295			81,972
Valuation allowance against net deferred tax assets		-25.5	%		3,993,064			4,180,574
Effective rate		0	%	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

At June 30, 2023 and December 31, 2022, the significant components of the deferred tax assets are summarized below:

	30-Jun-23			31-Dec-22
Deferred income tax asset
Net operation loss carryforwards		15,659,075			16,394,409
Total deferred income tax asset		4,071,360			4,262,546
Less: valuation allowance		(4,071,360	)		(4,262,546	)
Total deferred income tax asset	$	-		$	-