v3.23.1
INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
INCOME TAXES    
Net income (loss) $ (49,273) $ 59,545
Statutory and effective tax rate 21.00% 21.00%
Income tax expense (recovery) at the effective rate $ (10,300) $ 12,500
Permanent adjustment   (23,600)
Tax benefit (liability) deferred 10,300 11,100
Income tax expense (recovery $ 0 $ 0