INCOME TAX (Details 3) - USD ($) |
9 Months Ended | |
|---|---|---|
Sep. 30, 2021 |
Dec. 31, 2020 |
|
| Deferred tax assets: | ||
| Net operating loss carryover | $ 6,284,425 | $ 5,185,231 |
| Allowance for doubtful accounts | 87,771 | 17,393 |
| Stock-based compensation | 1,765,463 | |
| Fixed assets book/ tax basis difference | 105,980 | |
| Operating right-of-use assets | 1,331 | 1,909 |
| Accrued expenses | 259,264 | 20,752 |
| Amortization of debt discount | 643,848 | 357,290 |
| Research credit | 7,799 | |
| Intangible book/tax basis difference | 2,124,796 | 2,222,829 |
| Total deferred tax asset, net | 11,166,898 | 7,919,183 |
| Less: reserve for allowance | (10,521,546) | $ (7,919,183) |
| Total Deferred tax asset, net of valuation allowance | 645,352 | |
| Deferred tax liabilities: | ||
| Fixed assets book/tax basis differences | (1,504) | |
| Derivative Liability | (643,848) | |
| Total deferred tax liabilities, net | $ (645,352) |