INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT

Income tax expense was comprised of the following:

	September 30
	2022		2021
Current	$		$
Federal		-		-
State		-		-
Foreign		-		-
Total current		-		-
Deferred
Federal		-		-
State		-		-
Foreign		-		-
Total deferred		-		-
Total income tax expense	$	-	$	-

SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX

A reconciliation between the Company’s actual provision for income taxes and the provision at the statutory rate is as follow:

	September 30,
	2022			2021
Loss before income tax expense	$	(1,972,841	)	$	(1,774,734	)
Computed tax expense (benefit) with statutory tax rate		21.0	%		21.0	%
Impact of different tax rates in other jurisdictions		3.5	%		3.2	%
Tax effect of non-deductible expenses		(0.3	)%		(0.7	)%
Change in valuation allowance		(24.2	)%		(23.5	)%
Effective tax rate		0	%		0	%

SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS

Deferred tax assets included the following:

	September 30,
	2022			2021
Deferred tax assets	$			$
Net operating loss carryforwards		922,114			668,825
Organizational expense					1,216
Total deferred tax assets		922,114			670,041
Valuation allowance		(922,114	)		(670,041	)
Total deferred tax assets, net	$	-		$	-