INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The composition of deferred tax assets at September 30, 2023 and December 31, 2022 were as follows:

	September 30, 2023			December 31, 2022
Deferred tax assets
Benefit from carryforward of net operating loss	$	2,355,395		$	2,333,496
Less valuation allowance		(2,355,395	)		(2,333,496	)
Net deferred tax asset	$	-		$	-