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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION FOR INCOME TAXES

A reconciliation of the provision for income taxes to the amount computed by applying the statutory income tax rate of 21% to the net loss before income taxes for the year ended December 31, 2022 and 2021 are as follows:

 

Rate reconciliation  2022   2021 
Pre-tax Book Income   21.00%   21.00%
Permanent differences   (0.96)%   0.00%
Foreign net operating loss write-off   (2.56)%  0.00%
Increase in valuation allowance   (18.84)%   (23.29)%
State taxes   1.36%   0.33%
Foreign rate differential   0.00%   1.96%
Total tax expense   0.00%   0.00%
SCHEDULE OF INCOME TAX EXPENSES

Income Tax Expenses attributable to income for continuing operations consists of the following:

 

Income tax expense  Current   Deferred   Total 
Federal   -    -    - 
State   -    -    - 
Foreign   -    -    - 
Total taxes   -    -    - 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The temporary differences resulted in the deferred tax assets and liabilities as follows:

 

   2022   2021 
Net operating loss carryforwards  $731,909   $169,721 
Compensation accruals   88,423     
Fixed assets   252     
Patents   

25,998

     
R&D expenses   28,793     
Total deferred tax assets   875,375    169,721 
Less: valuation allowance  $(875,375)  $(169,721)
Net deferred tax asset   -    -