INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SUMMARY OF LOSS BEFORE TAXES

Loss Before Taxes

	December 31, 2023			December 31, 2022
Domestic	$	(42,829	)	$	(382,553	)
Foreign		(26,862	)		(22,364	)
	$	(69,691	)	$	(404,917	)

SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE STATUTORY RATE

The reconciliation of income tax expense (credit) at the U.S. statutory rate of 21%, to the Company’s effective tax rate is as follows:

	Year Ended December 31,
	2023			2022
US statutory rate	$	(14,635	)	$	(85,033	)
Tax difference between foreign and U.S.		(289	)		(204	)
Change in Valuation Allowance		(14,924	)		(85,237	)
Tax Provision	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

	December 31, 2023			December 31, 2022
Operating loss carry-forward – US	$	19,888,000		$	19,881,000
Operating loss carry-forward – Foreign	$	1,630,000		$	1,656,000
Deferred tax asset before Valuation allowance – US		4,176,000			4,175,000
Deferred tax asset before Valuation allowance – Foreign		485,000			497,000
Valuation allowance		(4,661,000	)		(4,672,000	)
Net deferred tax asset	$	—		$	—