INCOME TAXES (Details) - Income tax expense - USD ($)	12 Months Ended
	May 31, 2021	May 31, 2020
Current:
U.S. Federal
Foreign Taxes Subsidiaries	(12,257)	(6,590)
State and local	(800)	(800)
Total current	(13,057)	(7,390)
Deferred:
U.S. Federal
State and local
Total deferred
Income tax expense	$ (13,057)	$ (7,390)