INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE

A reconciliation of the statutory income tax rates and the effective tax rate is as follows:

	December 31,
	2021			2020
Statutory U.S. federal rate		21.0	%		21.0	%
State income tax, net of federal benefit		7.0	%		7.0	%
Permanent differences		0.0	%		0.0	%
Valuation allowance		(28.0	)%		(28.0	)%
Provision for income taxes		0.0	%		0.0	%

SCHEDULE OF DEFERRED TAX ASSETS

The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following:

	December 31,
	2021			2020
Deferred tax assets:
Net operating loss carry forwards	$	1,073,527		$	352,912
Valuation allowance		(1,073,527	)		(352,912	)
	$	-		$	-