INCOME TAXES (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
INCOME TAXES    
Federal tax statutory rate 21.00% 21.00%
Permanent differences (6.80%) (0.20%)
Temporary differences (5.90%) (2.90%)
Valuation allowance (8.30%) (17.90%)
Effective rate 0.00% 0.00%