Bioxytran (BIXT) 10-Q 12 May 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2023	May 11, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-35027
Entity Registrant Name	BIOXYTRAN, INC.
Entity Central Index Key	0001445815
Entity Tax Identification Number	26-2797630
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	75 2nd Avenue
Entity Address, Address Line Two	Ste 605
Entity Address, City or Town	Needham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02494
City Area Code	617
Local Phone Number	454-1199
Title of 12(b) Security	Common Stock, $0.001 par value per share
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		130,595,578

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash		$ 153,801	$ 295,401
Total current assets		153,801	295,401
Intangibles, net		79,732	75,535
Total assets		233,533	370,936
Current liabilities:
Accounts payable and accrued expenses		1,100,869	749,395
Accounts payable related party		$ 975,227	$ 709,727
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]		us-gaap:RelatedPartyMember	us-gaap:RelatedPartyMember
Un-issued shares liability		$ 1,810	$ 960
Un-issued shares liability related party	[1]	51,150	38,400
Convertible notes payable, net of premium and discount		2,165,000	2,165,000
Total current liabilities		4,294,056	3,663,482
Total liabilities		4,294,056	3,663,482
Commitments and contingencies
Stockholders’ deficit:
Preferred stock, $0.001 par value; 50,000,000 shares authorized, nil issued and outstanding
Common stock, $0.001 par value; 300,000,000 shares authorized; 123,502,235 and 123,252,235 issued and outstanding as at March 31, 2023 and December 31, 2022, respectively		123,502	123,252
Additional paid-in capital		8,442,180	8,392,430
Non-controlling interest		(623,522)	(590,628)
Accumulated deficit		(12,002,683)	(11,217,600)
Total stockholders’ deficit		(4,060,523)	(3,292,546)
Total liabilities and stockholders’ deficit		$ 233,533	$ 370,936
[1]There are currently 60,000 51,250

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	123,502,235	123,252,235
Common stock, shares outstanding	123,502,235	123,252,235

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating expenses:
Research and development	$ 139,004	$ 240,125
General and administrative	587,638	535,861
General and administrative related party	$ 10,000	$ 20,720
Selling, General, and Administrative Expenses, Related and Nonrelated Party Status [Extensible Enumeration]	us-gaap:RelatedPartyMember	us-gaap:RelatedPartyMember
Compensation expense	$ 13,600	$ 22,400
Total operating expenses	750,242	819,106
Loss from operations	(750,242)	(819,106)
Other expenses:
Interest expense	67,221	52,035
Amortization of IP	514	911
Amortization of debt discount		91,334
Total other expenses	67,735	144,280
Net loss before provision for income taxes	(817,977)	(963,386)
Provision for income taxes
Net loss	(817,977)	(963,386)
Net loss attributable to the non-controlling interest	32,894	51,116
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (785,083)	$ (912,270)
Loss per common share, basic and diluted	$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding, basic and diluted	123,495,291	110,840,998

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Common Stock Including Additional Paid in Capital [Member]	Preferred Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 110,841		$ 5,881,876		$ (8,753,668)	$ (397,256)	$ (3,158,207)
Beginning balance, shares at Dec. 31, 2021	110,840,998
Issuance of Warrants			42,250				42,250
Net loss attributable to the non-controlling interest						(51,116)	(51,116)
Net loss					(912,270)		(912,270)
Ending balance, value at Mar. 31, 2022	$ 110,841		5,924,126		(9,665,938)	(448,372)	(4,079,343)
Ending balance, shares at Mar. 31, 2022	110,840,998
Beginning balance, value at Dec. 31, 2021	$ 110,841		5,881,876		(8,753,668)	(397,256)	(3,158,207)
Beginning balance, shares at Dec. 31, 2021	110,840,998
Ending balance, value at Dec. 31, 2022	$ 123,252		8,392,430		(11,217,600)	(590,628)	(3,292,546)
Ending balance, shares at Dec. 31, 2022	123,252,235
Issuance of Warrants
Net loss attributable to the non-controlling interest						(32,894)	(32,894)
Net loss					(785,083)		(785,083)
Stock transactions	$ 250		79,750				80,000
Stock transactions, shares	250,000
Stock subscription			(30,000)				(30,000)
Ending balance, value at Mar. 31, 2023	$ 123,502		$ 8,442,180		$ (12,002,683)	$ (623,522)	$ (4,060,523)
Ending balance, shares at Mar. 31, 2023	123,502,235

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (817,977)	$ (963,386)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount amortization, incl. issuance of warrants		91,334
Amortization of IP	514	911
Stock-based compensation expense	13,600	22,400
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	351,473	(108,176)
Accounts payable related party	265,500	265,506
Other short-term debt
Net cash used in operating activities	(186,890)	(691,411)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in intangibles	(4,711)	(22,323)
Net cash used in investing activities	(4,711)	(22,323)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from stock transactions	50,000
Proceeds from issuance of convertible notes payable		1,380,960
Net cash provided by financing activities	50,000	1,380,960
Net increase (decrease) in cash	(141,600)	667,226
Cash, beginning of period	295,401	72,358	$ 72,358
Cash, end of period	153,801	739,584	$ 295,401
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid	52,425
Income taxes paid
NON-CASH INVESTING & FINANCING ACTIVITIES:
Issuance of warrants		42,250
Debt discount on convertible note		$ 86,040

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	NOTE 1 – BACKGROUND AND ORGANIZATION Business Operations Bioxytran, Inc. (the “Company”) is a clinical stage pharmaceutical company focused on the development, manufacture and commercialization of therapeutic drugs designed to address hypoxia in humans, which is a lack of oxygen to tissues, in a safe and efficient manner. Our Subsidiary, Pharmalectin, Inc. (the “Subsidiary”) is a clinical stage pharmaceutical company focused on the development, manufacture and commercialization of therapeutic drugs designed to address conditions related to Covid-19. Our Foreign Subsidiary, Pharmalectin (BVI), Inc. (the “Foreign Subsidiary”) is the owner and custodian of the Company’s Copyrights, Trade Marks and Patents. Organization Bioxytran, Inc. was organized on October 5, 2017 as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 0.0001 5,000,000 0.0001 300,000,000 0.001 50,000,000 0.001 Pharmalectin was organized on October 5, 2017 as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 0.0001 5,000,000 0.0001 30,000,000 19,650,000 15,000,000 4,650,000 4,500,000 Pharmalectin BVI was organized on March 17, 2021 as a British Virgin Islands (BVI) Business Corporation with a BVI corporate taxing structure with 50,000 1.00 50,000 Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”), including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited consolidated financial statements. While the information presented in the accompanying financial statements is unaudited, it includes all adjustments which are, in the opinion of the management, necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are statements prepared in accordance with US GAAP have been condensed or omitted. These financial statements should be read in conjunction with the Company’s December 31, 2022 audited financial statements and notes that can be expected for the year ending December 31, 2022. Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of Bioxytran, Inc. a Nevada Corporation, its majority owned subsidiary, Pharmalectin, Inc. of Delaware (collectively, the “Company”), as well as its wholly owned subsidiary, Pharmalectin (BVI), Inc of British Virgin Islands. All intercompany accounts have been eliminated upon consolidation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying financial statements follows. Cash For purposes of the Statement of Cash Flows, the Company considers all highly liquid debt instruments purchased with an original maturity date of three months or less to be cash equivalents. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, valuation of warrants, valuations in connection with convertible notes and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into Common Stock using the “treasury stock” and/or “if converted” methods as applicable. At March 31, 2023, we would, based on the market price of $ 0.425 17,802,900 482,030 476,000 2,314,377 The 2021 1-year notes (the “New Notes”), have an interest rate of 6 0.13 Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company over the requisite service period, or vesting period, in the same expense classifications in the statements of operations, as if such amounts were paid in cash. Accounting for subsidiary stock transactions The Company accounts for subsidiary stock transactions in accordance with Opinions of the Accounting Principles Board 09 (APBO No. 9). In paragraph 28, this pronouncement excluded all adjustments from transactions in a company’s own stock “. . . from the determination of net income or the results of operations under all circumstances.”. Research and Development The Company accounts for research and development costs in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved as defined under the applicable agreement. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the three months ended March 31, 2023 the Company incurred $ 139,004 240,125 Intangibles – Goodwill and Other Valuation of intangibles are in accordance with ASC 350. Costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at award date, which varies depending on the pendency period of the application, generally approximating seventeen years. Capitalized patent costs, also referred to as patent prosecution costs, include internal legal labor, professional legal fees, government filing fees and translation fees related to expanding the Company’s patent portfolio. Costs associated with the maintenance and annuity fees of patents are accounted for as prepaid assets at the time of payment and amortized over the shorter of the maintenance period or remaining life of the related patent. Accrued Expenses As part of the process of preparing our condensed consolidated financial statements, we are required to estimate accrued expenses. This process involves identifying services that third parties have performed on our behalf and estimating the level of service performed and the associated cost incurred on these services as at each balance sheet date in our consolidated financial statements. Examples of estimated accrued expenses include professional service fees, such as those arising from the services of attorneys and accountants and accrued payroll expenses. In connection with these service fees, our estimates are most affected by our understanding of the status and timing of services provided relative to the actual services incurred by the service providers. In the event that we do not identify certain costs that have been incurred or we under- or over-estimate the level of services or costs of such services, our reported expenses for a reporting period could be understated or overstated. The date on which certain services commence, the level of services performed on or before a given date, and the cost of services are often subject to our judgment. We make these judgments based upon the facts and circumstances known to us in accordance with accounting principles generally accepted in the U.S. Warrants The Company has issued Common Stock warrants in connection with the execution of certain equity and debt financings. The fair value of warrants is determined using the Black-Scholes option-pricing model using assumptions regarding volatility of our common share price, remaining life of the warrant, and risk-free interest rates at each period end. Fair Value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”) and Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”), which permits entities to choose to measure many financial instruments and certain other items at fair value. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s financial statements. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed interim financial statements.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	NOTE 3 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As at March 31, 2023, the Company had cash of $ 153,801 4,140,255 12,002,683 During the three months ended March 31, 2023, the Company raised a net of $ 50,000 1,380,960 The Company intends to raise additional capital through private placements of debt and equity securities, but there can be no assurance that these funds will be available on terms acceptable to the Company, or will be sufficient to enable the Company to fully complete its development activities or sustain operations. If the Company is unable to raise sufficient additional funds, it will have to develop and implement a plan to further extend payables, reduce overhead, or scale back its current business plan until sufficient additional capital is raised to support further operations. There can be no assurance that such a plan will be successful. The Company’s management does not know the full extent or foresee the impact COVID-19 has had on our business or our operations or its ability to carry out our plans. We will continue to monitor and follow this situation closely. Accordingly, the accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the unaudited condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The unaudited condensed consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4 - RELATED PARTY TRANSACTIONS The Company hold License Agreements (the “License/s” or “Agreement/s”) for a medical device (license obtained in 2019) and a compound (license obtained in 2021), with two affiliated companies where in the officers of the Company hold a majority interest. The products were developed prior to the establishment of Bioxytran. The yearly maintenance fee for each license amount to $ 5,000 5,000 20,720

INTANGIBLES

INTANGIBLES	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLES	NOTE 5 - INTANGIBLES Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. No Amortization of capitalized patent costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at the award date, which varies depending on the pendency period of the application, generally approximating twenty years. SCHEDULE OF INTANGIBLES Estimated Life (years) March 31, 2023 December 31, 2022 Capitalized patent costs 20 $ 83,890 $ 79,179 Accumulated amortization (4,158 ) 3,644 Intangible assets, net $ 79,732 $ 75,535

ACCOUNTS PAYABLES AND ACCRUED E

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 6 – ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES On March 31, 2023, there was $ 975,227 51,150 709,727 38,400 The following table represents the major components of accounts payables and accrued expenses and other current liabilities at March 31, 2023 and at December 31, 2022: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES March 31, 2023 December 31, 2022 Accounts payable related party (1) $ 975,227 $ 709,727 Professional fees 656,963 393,085 Interest 149,377 134,581 Payroll taxes 45,887 40,182 Pension/401K 246,182 180,557 Other 2,460 990 Un-issued share liability, related party (2) 51,150 38,400 Un-issued share liability, consultant 1,810 960 Convertible note payable 2,165,000 2,165,000 Total $ 4,294,056 $ 3,663,482 (1) $ 391,900 to the CEO, $ 374,400 208,927 286,900 269,400 153,427 (2) There are currently 60,000 51,250

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 7 – CONVERTIBLE NOTES PAYABLE Private Placement, 2021 Notes Around April 29, 2021, we entered into nine (9) Securities Purchase Agreements (the “2021 SPA’s”), under which we agreed to sell convertible promissory notes (the “2021 Notes”), in an aggregate principal amount of $ 3,266,845 6 1,000,000 1,101,846 981,466 120,380  At any time after the issue date of the Notes, The Holders of the Notes, (the “2021 Holders”), have the option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the 2021 Notes into shares of our Common Stock at the Conversion Price. The “Conversion Price” will be the lesser of (i) $.13 per share or (ii) 85% of the closing price of Any Qualified Financing, which consists of any fundraising whereby the Company receives gross proceeds of not less than $500,000 The variable conversion rate component requires that the 2021 Notes to be valued at its stock redemption value (i.e., “if-converted” value) pursuant to ASC 480, Distinguishing Liabilities from Equity, with the excess over the undiscounted face value being deemed a premium to be added to the principal balance and accreted to additional paid-in capital over the life of the 2021 Notes. No such recording of a premium was required as the discounted “if-converted” rate of $ 0.13 The 2021 Holders are limited to holding a total of 4.99  The Common Stock underlying the 2021 Notes, when issued, will bear a restrictive legend and have a 180-day lock-up period. On June 4, 2021, 8,522,125 1,101,846 0.13 To avoid dilution of the company’s stock 7,591,261 SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL Name Principal Converted Accrued interest converted No. of shares issued Private Placement, 2021 Notes issued to Officers (1) $ 981,466 $ 5,398 7,591,261 Private Placement, 2021 Notes issued to consultants 120,380 662 930,864 $ 1,101,846 $ 6,060 8,522,125 (1) Net cash received for these notes were $ 1,380,960 86,040 If the remainder of the 2021 Notes are converted prior to us paying off such note, it would lead to substantial dilution to our shareholders as a result of the conversion discounted applicable to the 2021 Notes. There can be no assurance that there will be any funds available to pay of the 2021 Notes. If we fail to obtain such additional financing on a timely basis, the 2021 Holders may convert the 2021 Notes and sell the underlying shares, which may result in significant dilution to shareholders due to the conversion discount, as well as a significant decrease in our stock price. Convertible notes payable and interest payable consist of the following at March 31, 2023, and December 31, 2022: SCHEDULE OF CONVERTIBLE NOTES PAYABLE March 31, 2023 December 31, 2022 Principal balance ( 1 2 $ 2,165,000 $ 2,165,000 Interest Payable 149,377 134,581 Outstanding, net of debt discount and premium $ 2,314,377 $ 2,299,581 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) $ 2 1 Private Placement, 2022 Notes converted into Common Stock In January, 2022, we entered into thirty-four (34) Securities Purchase Agreements (the “2022 SPA’s”), with accredited investors, under which we agreed to sell the Notes, in an aggregate principal amount of $ 1,467,000 6 At any time after the issue date of the 2022 Notes the 2022 Holders have the option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the Notes into shares of our Common Stock at the Conversion Price. The “Conversion Price” is set to $ 0.25 The 2022 Holders are limited to holding a total of 4.99 The notes principal and accrued interest were fully converted into 6,081,484 Name Principal Converted Accrued interest converted No. of shares issued Private Placement, 2022 Notes (1) $ 1,467,000 $ 53,371 6,081,484 $ 1,467,000 $ 53,371 6,081,484 (1) Net cash received for these notes were $ 1,380,960 86,040

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY The Company is authorized to issue 300,000,000 50,000,000 Preferred stock As at March 31, 2023, no Common stock As at January 1, 2022, and at March 31, 2022 the Company had 110,840,998 As at January 1, 2023 there were 123,252,235 On January 4, 2023 the Company issued 93,750 30,000 0.32 On February 10, 2023 the Company issued 156,250 50,000 0.32 As at March 31, 2023, the Company has 123,502,235 Common Stock Warrants For the 3 months ended March 31, 2023 the Company did not issue any Warrants. For the 3 months ended March 31, 2022, in connection with the issuance of the convertible notes, the Company issued 264,060 5 0.25 0.16 42,250 The fair value of stock warrants granted for the 3 months ended March 31, 2022 was calculated with the following assumptions: SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS March 31, 2022 Risk-free interest rate 1.53 % Expected dividend yield 0 % Volatility factor (monthly) 169.27 % Expected life of warrant 5 The following table summarizes the Company’s common stock warrant activity for the 3 months ended March 31, 2023 and 2022: SCHEDULE OF WARRANT ACTIVITY Number of Warrants * Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2022 272,000 $ 2.00 2.9 Granted 264,030 0.26 5.0 Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2022 536,030 1.14 3.7 Outstanding as at January 1, 2023 542,030 $ 0.42 4.1 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2023 542,030 $ 1.14 3.8 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 1,050,114 The following table summarizes information about stock warrants that are vested or expected to vest at March 31, 2023: SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Exercisable Warrants Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value 492,030 0.26 4.1 $ 81,184 492,030 0.26 4.1 $ 81,184 50,000 $ 2.00 1.6 $ — 50,000 $ 2.00 1.6 $ — 542,030 $ 1.14 3.9 $ 81,184 542,030 $ 1.14 3.9 $ 81,184 There were no warrants issued for the three months ended at March 31, 2023. The following table sets forth the status of the Company’s non-vested warrants as at March 31, 2022: SCHEDULE OF NON-VESTED WARRANTS Number of Warrants Weighted-Average Grant-Date Non-vested as at January 1, 2022 — $ — Granted 264,030 0.25 Forfeited — — Vested — — Non-vested as at March 31, 2022 264,030 $ 0.25

STOCK OPTION PLAN AND STOCK-BAS

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	NOTE 9 – STOCK OPTION PLAN AND STOCK-BASED COMPENSATION On January 19, 2010, the Company adopted a stock option plan entitled “The 2010 Stock Plan” (2010 Plan) under which the Company may grant Options to Purchase Stock, Stock Awards or Stock Appreciation Rights up to 15 As at January 18, 2021, the 2010 plan was retired and depleted. On January 19, 2021, “The 2021 Stock Plan” (2021 Plan) with the same terms as the 2010 Plan. Shares Awarded and Issued under the 2010 Plan: On January 1, 2021 the Company granted 10,000 0.24 2,400 On January 15, 2021 the Company granted 3,189,200 0.24 227,800 765,408 SCHEDULE OF FAIR MARKET VALUE Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Issued as of January 1, 2022 18,706,909 0.003 1.49 0.088 Shares Issued — — — Shares Issued as of March 31, 2022 18,706,909 $ 0.003 1.49 $ 0.088 Shares Issued as of January 1, 2023 19,382,909 0.003 1.49 0.095 Shares Issued — — — Shares Issued as of March 31, 2023 19,382,909 $ 0.003 1.49 $ 0.095 For the three months ended March 31, 2023 and 2022, the Company recorded stock-based compensation expense of $ 13,600 22,400 Shares awarded, but not yet issued On January 10, 2022 the Company granted 40,000 6,400 0.16 On January 1, 2023 the Company granted 80,000 38,400 0.48 On January 1, 2023 the Company granted 2,000 960 0.48 On March 31, 2023 the Company granted 30,000 12,750 0.425 On March 31, 2023 the Company granted 2,000 850 0.425 Stock options granted and vested 2021 Plan: There were no stock options granted the three months ended March 31, 2023 and 2022. The following table summarizes the Company’s stock option activity for the three months ended March 31, 2023, and 2022: SCHEDULE OF STOCK OPTIONS ACTIVITY Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of January 1, 2022 668,000 $ 0.001 1.21 $ 0.55 Granted — — — Exercised — — — Options forfeited/cancelled — — — Outstanding as of March 31, 2022 668,000 $ 0.001 1.21 $ 0.55 Outstanding as of January 1, 2023 524,000 $ 0.001 0.95 $ 0.44 Granted — — — Exercised — — — Options forfeited/cancelled (48,000 ) 0.15 0.32 0.16 Outstanding as of March 31, 2023 476,000 $ 0.001 0.95 $ 0.47 The following table summarizes information about stock options that are vested or expected to vest at March 31, 2023: SCHEDULE OF STOCK OPTION VESTED Options Outstanding Exercisable Options Exercise Price Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value $ 0.001 90,000 $ 0.001 0.95 $ 38,160 90,000 $ 0.001 0.95 $ 38,160 0.05 3,000 0.05 0.75 1,125 3,000 0.05 0.75 1,125 0.15 45,000 0.15 0.58 12,375 45,000 0.15 0.58 12,375 0.18 45,000 0.18 0.83 11,025 45,000 0.18 0.83 11,025 0.19 45,000 0.19 1.33 10,575 45,000 0.19 1.33 10,575 0.20 48,000 0.20 1.05 10,800 48,000 0.20 1.05 10,800 0.95 200,000 0.95 1.26 — 200,000 0.95 1.26 — $ 0.001 1.21 476,000 $ 0.47 1.08 $ 84,060 476,000 $ 0.47 1.08 $ 84,060 There were no granted options granted, nor any options issued in the period ended March 31, 2023 and 2022: The weighted-average remaining estimated life for options exercisable at March 31, 2023 is 1.08 The aggregate intrinsic value for fully vested, exercisable options was $ 84,060 114,519 0 As at March 31, 2023 the Company has 19,850,071

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	3 Months Ended
	Mar. 31, 2023
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NOTE 10 – NON-CONTROLLING INTEREST SCHEDULE OF NON CONTROLLING INTEREST March 31, 2023 December 31, 2022 Net loss Subsidiary (139,004 ) (817,151 ) Net loss attributable to the non-controlling interest 32,894 193,372 Net loss affecting Bioxytran (106,110 ) (623,780 ) Accumulated losses (3,733,291 ) (3,594,287 ) Accumulated losses attributable to the non-controlling interest 784,472 751,578 Accumulated losses Bioxytran (2,948,819 ) (2,842,709 ) Net equity non-controlling interest (623,522 ) (590,628 ) As at March 31, 2023 and at December 31, 2022 there are 30,000,000 19,650,000 15,000,000 4,650,000 4,500,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Employment contracts Our Executive Officers have entered into employment contracts and confidentiality, non-disclosure and assignment of invention agreements. The most substantial provisions include; ● Compensation of three (3) times the employee’s annual salary upon the Termination Date and any target bonus earned, or if termination occurs within 12 months of a change in control, then the terminated employee shall receive two (2) times the employee’s annual salary and any target bonus earned. ● Continued coverage under any health, medical, dental or vision program or policy, in which they were eligible to participate at the time of employment termination, for 12 months. ● Provide outplacement services through one or more outside firms of the employee’s choosing up to an aggregate of $ 50,000 There are no other arrangements or plans in which we provide pension, retirement or similar benefits for any of Executive Officers or Directors. Litigation In the normal course of business, the Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. Legal fees for such matters are expensed as incurred and we accrue for adverse outcomes as they become probable and estimable.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated events from March 31, 2023 through the date the financial statements were issued. The events requiring disclosure for this period are as follows; Extension of Maturity of Convertible Notes On April 28 the Company extended the Maturity of a $ 1,000,000 On May 10, 2023 the Company extended the Maturity of three (3) convertible notes for a value of $ 1,165,000 to April 30, 2024 . The interest rate was renegotiated to 10%, from the former 6%, and the Company received the right to repurchase the note at 120% of face-value plus interest, after 60 days of the extension. For the brokerage of the deal, our Investment Banker was compensated with 800,000 5 0.20 0.4358 348,637 Common Stock Shares issued in private placement Cash Investment On April 18, 2023 the Company issued 78,125 25,000 0.32 Debt Restructure On April 14, 2023, the transactions set forth below were approved by the Company’s Board of Directors with an objective to reduce the Company’s debt at a price equal to the Company’s Private Placement Memorandum (“PPM”) currently in place, or $ 0.32 137,656 44,050 6,763,562 2,164,340 Shares Awarded under the 2021 Stock Plan: On April 18, 2023 the Company issued 80,000 38,400 0.48 On April 18, 2023 the Company issued 2,000 960 0.48 On April 18, 2023 the Company issued 30,000 12,750 0.425 On April 18, 2023 the Company issued 2,000 850 0.425 Management sees no further subsequent events requiring disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Cash	Cash For purposes of the Statement of Cash Flows, the Company considers all highly liquid debt instruments purchased with an original maturity date of three months or less to be cash equivalents.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, valuation of warrants, valuations in connection with convertible notes and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Net Loss per Common Share, basic and diluted	Net Loss per Common Share, basic and diluted The Company computes earnings (loss) per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net loss per common share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into Common Stock using the “treasury stock” and/or “if converted” methods as applicable. At March 31, 2023, we would, based on the market price of $ 0.425 17,802,900 482,030 476,000 2,314,377 The 2021 1-year notes (the “New Notes”), have an interest rate of 6 0.13
Stock Based Compensation	Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company over the requisite service period, or vesting period, in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Accounting for subsidiary stock transactions	Accounting for subsidiary stock transactions The Company accounts for subsidiary stock transactions in accordance with Opinions of the Accounting Principles Board 09 (APBO No. 9). In paragraph 28, this pronouncement excluded all adjustments from transactions in a company’s own stock “. . . from the determination of net income or the results of operations under all circumstances.”.
Research and Development	Research and Development The Company accounts for research and development costs in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved as defined under the applicable agreement. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. For the three months ended March 31, 2023 the Company incurred $ 139,004 240,125
Intangibles – Goodwill and Other	Intangibles – Goodwill and Other Valuation of intangibles are in accordance with ASC 350. Costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at award date, which varies depending on the pendency period of the application, generally approximating seventeen years. Capitalized patent costs, also referred to as patent prosecution costs, include internal legal labor, professional legal fees, government filing fees and translation fees related to expanding the Company’s patent portfolio. Costs associated with the maintenance and annuity fees of patents are accounted for as prepaid assets at the time of payment and amortized over the shorter of the maintenance period or remaining life of the related patent.
Accrued Expenses	Accrued Expenses As part of the process of preparing our condensed consolidated financial statements, we are required to estimate accrued expenses. This process involves identifying services that third parties have performed on our behalf and estimating the level of service performed and the associated cost incurred on these services as at each balance sheet date in our consolidated financial statements. Examples of estimated accrued expenses include professional service fees, such as those arising from the services of attorneys and accountants and accrued payroll expenses. In connection with these service fees, our estimates are most affected by our understanding of the status and timing of services provided relative to the actual services incurred by the service providers. In the event that we do not identify certain costs that have been incurred or we under- or over-estimate the level of services or costs of such services, our reported expenses for a reporting period could be understated or overstated. The date on which certain services commence, the level of services performed on or before a given date, and the cost of services are often subject to our judgment. We make these judgments based upon the facts and circumstances known to us in accordance with accounting principles generally accepted in the U.S.
Warrants	Warrants The Company has issued Common Stock warrants in connection with the execution of certain equity and debt financings. The fair value of warrants is determined using the Black-Scholes option-pricing model using assumptions regarding volatility of our common share price, remaining life of the warrant, and risk-free interest rates at each period end.
Fair Value	Fair Value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”) and Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”), which permits entities to choose to measure many financial instruments and certain other items at fair value.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”) to simplify accounting for certain financial instruments. ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2021. The adoption of ASU 2020-06 did not have an impact on the Company’s financial statements. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed interim financial statements.

INTANGIBLES (Tables)

INTANGIBLES (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLES	SCHEDULE OF INTANGIBLES Estimated Life (years) March 31, 2023 December 31, 2022 Capitalized patent costs 20 $ 83,890 $ 79,179 Accumulated amortization (4,158 ) 3,644 Intangible assets, net $ 79,732 $ 75,535

ACCOUNTS PAYABLES AND ACCRUED_2

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	The following table represents the major components of accounts payables and accrued expenses and other current liabilities at March 31, 2023 and at December 31, 2022: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES March 31, 2023 December 31, 2022 Accounts payable related party (1) $ 975,227 $ 709,727 Professional fees 656,963 393,085 Interest 149,377 134,581 Payroll taxes 45,887 40,182 Pension/401K 246,182 180,557 Other 2,460 990 Un-issued share liability, related party (2) 51,150 38,400 Un-issued share liability, consultant 1,810 960 Convertible note payable 2,165,000 2,165,000 Total $ 4,294,056 $ 3,663,482 (1) $ 391,900 to the CEO, $ 374,400 208,927 286,900 269,400 153,427 (2) There are currently 60,000 51,250

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL	SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL Name Principal Converted Accrued interest converted No. of shares issued Private Placement, 2021 Notes issued to Officers (1) $ 981,466 $ 5,398 7,591,261 Private Placement, 2021 Notes issued to consultants 120,380 662 930,864 $ 1,101,846 $ 6,060 8,522,125 (1) Net cash received for these notes were $ 1,380,960 86,040
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	Convertible notes payable and interest payable consist of the following at March 31, 2023, and December 31, 2022: SCHEDULE OF CONVERTIBLE NOTES PAYABLE March 31, 2023 December 31, 2022 Principal balance ( 1 2 $ 2,165,000 $ 2,165,000 Interest Payable 149,377 134,581 Outstanding, net of debt discount and premium $ 2,314,377 $ 2,299,581 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) $ 2 1 Name Principal Converted Accrued interest converted No. of shares issued Private Placement, 2022 Notes (1) $ 1,467,000 $ 53,371 6,081,484 $ 1,467,000 $ 53,371 6,081,484 (1) Net cash received for these notes were $ 1,380,960 86,040

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS	The fair value of stock warrants granted for the 3 months ended March 31, 2022 was calculated with the following assumptions: SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS March 31, 2022 Risk-free interest rate 1.53 % Expected dividend yield 0 % Volatility factor (monthly) 169.27 % Expected life of warrant 5
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the Company’s common stock warrant activity for the 3 months ended March 31, 2023 and 2022: SCHEDULE OF WARRANT ACTIVITY Number of Warrants * Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2022 272,000 $ 2.00 2.9 Granted 264,030 0.26 5.0 Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2022 536,030 1.14 3.7 Outstanding as at January 1, 2023 542,030 $ 0.42 4.1 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at March 31, 2023 542,030 $ 1.14 3.8 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 1,050,114
SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes information about stock warrants that are vested or expected to vest at March 31, 2023: SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Exercisable Warrants Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Warrants Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value 492,030 0.26 4.1 $ 81,184 492,030 0.26 4.1 $ 81,184 50,000 $ 2.00 1.6 $ — 50,000 $ 2.00 1.6 $ — 542,030 $ 1.14 3.9 $ 81,184 542,030 $ 1.14 3.9 $ 81,184
SCHEDULE OF NON-VESTED WARRANTS	There were no warrants issued for the three months ended at March 31, 2023. The following table sets forth the status of the Company’s non-vested warrants as at March 31, 2022: SCHEDULE OF NON-VESTED WARRANTS Number of Warrants Weighted-Average Grant-Date Non-vested as at January 1, 2022 — $ — Granted 264,030 0.25 Forfeited — — Vested — — Non-vested as at March 31, 2022 264,030 $ 0.25

STOCK OPTION PLAN AND STOCK-B_2

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF FAIR MARKET VALUE	SCHEDULE OF FAIR MARKET VALUE Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Issued as of January 1, 2022 18,706,909 0.003 1.49 0.088 Shares Issued — — — Shares Issued as of March 31, 2022 18,706,909 $ 0.003 1.49 $ 0.088 Shares Issued as of January 1, 2023 19,382,909 0.003 1.49 0.095 Shares Issued — — — Shares Issued as of March 31, 2023 19,382,909 $ 0.003 1.49 $ 0.095
SCHEDULE OF STOCK OPTIONS ACTIVITY	SCHEDULE OF STOCK OPTIONS ACTIVITY Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of January 1, 2022 668,000 $ 0.001 1.21 $ 0.55 Granted — — — Exercised — — — Options forfeited/cancelled — — — Outstanding as of March 31, 2022 668,000 $ 0.001 1.21 $ 0.55 Outstanding as of January 1, 2023 524,000 $ 0.001 0.95 $ 0.44 Granted — — — Exercised — — — Options forfeited/cancelled (48,000 ) 0.15 0.32 0.16 Outstanding as of March 31, 2023 476,000 $ 0.001 0.95 $ 0.47
SCHEDULE OF STOCK OPTION VESTED	The following table summarizes information about stock options that are vested or expected to vest at March 31, 2023: SCHEDULE OF STOCK OPTION VESTED Options Outstanding Exercisable Options Exercise Price Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Number of Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value $ 0.001 90,000 $ 0.001 0.95 $ 38,160 90,000 $ 0.001 0.95 $ 38,160 0.05 3,000 0.05 0.75 1,125 3,000 0.05 0.75 1,125 0.15 45,000 0.15 0.58 12,375 45,000 0.15 0.58 12,375 0.18 45,000 0.18 0.83 11,025 45,000 0.18 0.83 11,025 0.19 45,000 0.19 1.33 10,575 45,000 0.19 1.33 10,575 0.20 48,000 0.20 1.05 10,800 48,000 0.20 1.05 10,800 0.95 200,000 0.95 1.26 — 200,000 0.95 1.26 — $ 0.001 1.21 476,000 $ 0.47 1.08 $ 84,060 476,000 $ 0.47 1.08 $ 84,060

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	3 Months Ended
	Mar. 31, 2023
Noncontrolling Interest [Abstract]
SCHEDULE OF NON CONTROLLING INTEREST	SCHEDULE OF NON CONTROLLING INTEREST March 31, 2023 December 31, 2022 Net loss Subsidiary (139,004 ) (817,151 ) Net loss attributable to the non-controlling interest 32,894 193,372 Net loss affecting Bioxytran (106,110 ) (623,780 ) Accumulated losses (3,733,291 ) (3,594,287 ) Accumulated losses attributable to the non-controlling interest 784,472 751,578 Accumulated losses Bioxytran (2,948,819 ) (2,842,709 ) Net equity non-controlling interest (623,522 ) (590,628 )

BACKGROUND AND ORGANIZATION (De

BACKGROUND AND ORGANIZATION (Details Narrative) - $ / shares	Mar. 31, 2023	Jan. 02, 2023	Dec. 31, 2022	Mar. 31, 2022	Jan. 02, 2022	Mar. 17, 2021	Sep. 21, 2018	Oct. 05, 2017
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized	300,000,000		300,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares authorized	50,000,000		50,000,000
Preferred stock, par value	$ 0.001		$ 0.001
Common stock, shares issued	123,502,235	123,252,235	123,252,235	110,840,998	110,840,998
Common stock, shares outstanding	123,502,235	123,252,235	123,252,235	110,840,998	110,840,998
Pharmalectin (BVI), Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized						50,000
Common stock, par value						$ 1
Common stock, shares outstanding	50,000
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized							300,000,000	95,000,000
Common stock, par value							$ 0.001	$ 0.0001
Common stock, shares authorized							50,000,000	5,000,000
Preferred stock, par value							$ 0.001	$ 0.0001
Common stock, shares outstanding	15,000,000
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized								95,000,000
Common stock, par value								$ 0.0001
Common stock, shares authorized								5,000,000
Preferred stock, par value								$ 0.0001
Common stock, shares issued	30,000,000		30,000,000
Common stock, shares outstanding	19,650,000		19,650,000
Pharmalectin, Inc. [Member] | Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding	15,000,000		15,000,000
Pharmalectin, Inc. [Member] | Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding	4,650,000
Options outstanding	4,500,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)				3 Months Ended
	Aug. 31, 2022	Aug. 31, 2022	Jun. 04, 2021	Mar. 31, 2023	Mar. 31, 2022	Feb. 10, 2023	Jan. 04, 2023
Short-Term Debt [Line Items]
Market price						$ 0.32	$ 0.32
Common stock shares issued upon conversion of debt	6,081,484	6,081,484	8,522,125
Debt conversion price				$ 0.13
Research and development expenses				$ 139,004	$ 240,125
New Notes [Member]
Short-Term Debt [Line Items]
Market price				$ 0.425
Common stock shares issued upon conversion of debt				17,802,900
Shares issued upon exercise of warrants				482,030
Shares issued upon exercise of outstanding options				476,000
Principal and unpaid interest				$ 2,314,377
Notes conversion description				The 2021 1-year notes (the “New Notes”), have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) 85% of the closing price of any Qualified Financing, which consist of any fundraising receiving gross proceeds of not less than $500,000
Debt Interest rate				6%

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 153,801		$ 295,401
Working capital	4,140,255
Accumulated deficit	12,002,683		$ 11,217,600
Proceeds from equity	50,000
Proceeds from issuance of convertible debt		$ 1,380,960

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Related Party Transaction [Line Items]
Reimbursement of legal and administrative costs		$ 20,720
Two Affiliated Companies [Member]
Related Party Transaction [Line Items]
Maintanence costs of licene agreements of two affiliates each	$ 5,000
Affiliated Entity One [Member]
Related Party Transaction [Line Items]
License fee	5,000
Affiliated Entity Two [Member]
Related Party Transaction [Line Items]
License fee	$ 5,000

SCHEDULE OF INTANGIBLES (Detail

SCHEDULE OF INTANGIBLES (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated Remaining Life (years)	20 years
Capitalized patent costs	$ 83,890	$ 79,179
Accumulated amortization	(4,158)	3,644
Intangible assets, net	$ 79,732	$ 75,535

INTANGIBLES (Details Narrative)

INTANGIBLES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charges of intangibles	$ 0	$ 0

SCHEDULE OF ACCOUNTS PAYABLES A

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable related party	[1]	$ 975,227	$ 709,727
Professional fees		656,963	393,085
Interest		149,377	134,581
Payroll taxes		45,887	40,182
Pension/401K		246,182	180,557
Other		2,460	990
Un-issued share liability, related party	[2]	51,150	38,400
Un-issued share liability, consultant		1,810	960
Convertible note payable		2,165,000	2,165,000
Total current liabilities		$ 4,294,056	$ 3,663,482
[1]$ 391,900 to the CEO, $ 374,400 208,927 286,900 269,400 153,427 60,000 51,250

SCHEDULE OF ACCOUNTS PAYABLES_2

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Four Board Members [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of common stock awarded not issued	60,000
Fair value of common stock awarded not issued	$ 51,250
Chief Executive Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued salary	391,900	$ 286,900
Chief Financial Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued salary	374,400	269,400
Chief Communications Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued salary	$ 208,927	$ 153,427

ACCOUNTS PAYABLES AND ACCRUED_3

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable to related parties	[1]	$ 975,227	$ 709,727
Un-issued shares liability related party	[2]	$ 51,150	$ 38,400
[1]$ 391,900 to the CEO, $ 374,400 208,927 286,900 269,400 153,427 60,000 51,250

SCHEDULE OF CONVERTIBLE CONVERS

SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL (Details) - USD ($)		Aug. 31, 2022	Aug. 31, 2022	Jun. 04, 2021
Short-Term Debt [Line Items]
Principal Converted			$ 1,467,000	$ 1,101,846
Accrued interest converted			$ 53,371	$ 6,060
Shares issued		6,081,484	6,081,484	8,522,125
Private Placement [Member] | 2021 Notes [Member] | Officer [Member]
Short-Term Debt [Line Items]
Principal Converted	[1]			$ 981,466
Accrued interest converted	[1]			$ 5,398
Shares issued	[1]			7,591,261
Private Placement [Member] | 2021 Notes [Member] | Consultants [Member]
Short-Term Debt [Line Items]
Principal Converted				$ 120,380
Accrued interest converted				$ 662
Shares issued				930,864
Private Placement [Member] | 2022 Notes [Member]
Short-Term Debt [Line Items]
Principal Converted	[2]		$ 1,467,000
Accrued interest converted	[2]		$ 53,371
Shares issued	[2]		6,081,484
[1]Net cash received for these notes were $ 1,380,960 86,040 1,380,960 86,040

SCHEDULE OF CONVERTIBLE CONVE_2

SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL (Details) (Parenthetical) - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Face value	[1],[2]	$ 2,165,000	$ 2,165,000
Note Sold in Exchange for Cash [Member] | WallachBeth Capital, LLC [Member]
Short-Term Debt [Line Items]
Face value		1,380,960
Debt discount		$ 86,040
[1]$ 2 1 1,045,150 119,850

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Principal balance	[1],[2]	$ 2,165,000	$ 2,165,000
Interest payable		149,377	134,581
Debt discount and premium		$ 2,314,377	$ 2,299,581
[1]$ 2 1 1,045,150 119,850

SCHEDULE OF OUTSTANDING CONVERT

SCHEDULE OF OUTSTANDING CONVERTIBLE NOTES (Details) (Parenthetical) - USD ($)		3 Months Ended		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Aug. 31, 2022
Short-Term Debt [Line Items]
Cash received			$ 1,380,960
Principal accrued interest settled		2,000,000
Reissue of note for settlement		1,000,000
Face value	[1],[2]	2,165,000		$ 2,165,000
Note Sold in Exchange for Cash [Member] | WallachBeth Capital, LLC [Member]
Short-Term Debt [Line Items]
Cash received		1,045,150		1,045,150
Debt discount		$ 119,850		$ 119,850
Face value					$ 1,380,960
Debt discount					$ 86,040
[1]$ 2 1 1,045,150 119,850

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)							1 Months Ended
		Aug. 31, 2022	Aug. 31, 2022	Nov. 20, 2021	Jun. 04, 2021	Apr. 29, 2021	Jan. 31, 2022	Mar. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Aggregate principal amount	[1],[2]							$ 2,165,000	$ 2,165,000
Shares issued		6,081,484	6,081,484		8,522,125
Shares issued for conversion of debt, value		$ 1,467,000			$ 1,101,846
Debt conversion price								$ 0.13
Five Convertible Notes [Member]
Short-Term Debt [Line Items]
Shares issued					8,522,125
Shares issued for conversion of debt, value					$ 1,101,846
Debt conversion price					$ 0.13
Shares returned to treasury, shares				7,591,261
Nine Securities Purchase Agreements [Member] | 2021 Notes [Member]
Short-Term Debt [Line Items]
Shares price						$ 0.13
Nine Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | 2021 Notes [Member]
Short-Term Debt [Line Items]
Aggregate principal amount						$ 3,266,845
Interest rate						6%
Proceeds from notes payable						$ 1,000,000
Shares issued in compensation, shares						1,101,846
Note conversion description						The “Conversion Price” will be the lesser of (i) $.13 per share or (ii) 85% of the closing price of Any Qualified Financing, which consists of any fundraising whereby the Company receives gross proceeds of not less than $500,000
Issued and outstanding common stock, percentage						4.99%
Nine Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | 2021 Notes [Member] | Three Officers [Member]
Short-Term Debt [Line Items]
Payments of notes payable						$ 981,466
Nine Securities Purchase Agreements [Member] | Convertible Notes Payable [Member] | 2021 Notes [Member] | Two Consultants [Member]
Short-Term Debt [Line Items]
Payments of notes payable						$ 120,380
Thirty Four Securities Purchase Agreement [Member] | 2022 Notes [Member]
Short-Term Debt [Line Items]
Aggregate principal amount							$ 1,467,000
Interest rate							6%
Thirty Four Securities Purchase Agreement [Member] | Convertible Notes Payable [Member] | 2022 Notes [Member]
Short-Term Debt [Line Items]
Issued and outstanding common stock, percentage							4.99%
Debt conversion price							$ 0.25
[1]$ 2 1 1,045,150 119,850

SCHEDULE OF STOCK WARRANTS VALU

SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate	1.53%
Expected dividend yield	0%
Volatility factor (monthly)	169.27%
Expected life of warrant	5 years

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Equity [Abstract]
Number of warrants oustanding, Beginning balance	[1]	542,030	272,000
Weighted Average Exercise Price, Balance		$ 0.42	$ 2
Weighted average remaining contractual term, Beginning balance		4 years 1 month 6 days	2 years 10 months 24 days
Number of Warrants, Granted	[1]		264,030
Weighted Average Exercise Price, Granted			$ 0.26
Weighted- Average Remaining Expected Term, Granted			5 years
Number of Warrants, Exercised	[1]
Weighted Average Exercise Price, Exercised
Number of Warrants, Forfeited/Cancelled	[1]
Weighted Average Exercise Price, Forfeited/Cancelled
Number of warrants oustanding, Ending balance	[1]	542,030	536,030
Weighted average exercise price, Ending balance		$ 1.14	$ 1.14
Weighted average remaining contractual term, Ending balance		3 years 9 months 18 days	3 years 8 months 12 days
[1]The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 1,050,114

SCHEDULE OF WARRANT ACTIVITY _2

SCHEDULE OF WARRANT ACTIVITY (Details) (Parenthetical) - Warrant Agreements [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2019
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant issued		50,000
Warrant exercised, shares issued	1,130,114
Warrant exercise price	$ 0.09
Warrant cashless exercised, shares issued	1,050,114

SCHEDULE OF WARRANT OUTSTANDING

SCHEDULE OF WARRANT OUTSTANDING AND EXERCISABLE WARRANTS (Details) - USD ($)		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants	[1]	542,030	536,030	542,030	272,000
Warrants Outstanding, Weighted Average Exercise Price Per Share		$ 1.14	$ 1.14	$ 0.42	$ 2
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)		4 years 1 month 6 days	2 years 10 months 24 days
Warrant One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants		492,030
Warrants Outstanding, Weighted Average Exercise Price Per Share		$ 0.26
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)		4 years 1 month 6 days
Warrants Outstanding, Aggregate Intrinsic Value		$ 81,184
Warrants Exercisable, Number of Warrants		492,030
Warrants Exercisable, Weighted Average Exercise Price Per Share		$ 0.26
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)		4 years 1 month 6 days
Warrants Exercisable, Aggregate Intrinsic Value		$ 81,184
Warrant Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants		50,000
Warrants Outstanding, Weighted Average Exercise Price Per Share		$ 2
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)		1 year 7 months 6 days
Warrants Exercisable, Number of Warrants		50,000
Warrants Exercisable, Weighted Average Exercise Price Per Share		$ 2
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)		1 year 7 months 6 days
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants		542,030
Warrants Outstanding, Weighted Average Exercise Price Per Share		$ 1.14
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)		3 years 10 months 24 days
Warrants Outstanding, Aggregate Intrinsic Value		$ 81,184
Warrants Exercisable, Number of Warrants		542,030
Warrants Exercisable, Weighted Average Exercise Price Per Share		$ 1.14
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)		3 years 10 months 24 days
Warrants Exercisable, Aggregate Intrinsic Value		$ 81,184
[1]The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 1,050,114

SCHEDULE OF NON-VESTED WARRANTS

SCHEDULE OF NON-VESTED WARRANTS (Details)	3 Months Ended
	Mar. 31, 2022 $ / shares shares
Equity [Abstract]
Number of Warrants Non-vested, Beginning | shares
Weighted- Average Grant-Date Fair Value per share Non-vested, Beginning | $ / shares
Number of Warrants Non-vested, Granted | shares	264,030
Weighted- Average Grant-Date Fair Value per share Non-vested, Granted | $ / shares	$ 0.25
Number of Warrants Non-vested, Forfeited | shares
Weighted- Average Grant-Date Fair Value per share Non-vested, Forfeited | $ / shares
Number of Warrants Non-vested, Vested | shares
Weighted- Average Grant-Date Fair Value per share Non-vested, Vested | $ / shares
Number of Warrants Non-vested, Ending | shares	264,030
Weighted- Average Grant-Date Fair Value per share Non-vested, Ending | $ / shares	$ 0.25

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)			3 Months Ended
	Feb. 10, 2023	Jan. 04, 2023	Mar. 31, 2023	Jan. 02, 2023	Dec. 31, 2022	Mar. 31, 2022	Jan. 02, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized			300,000,000		300,000,000
Preferred stock, shares authorized			50,000,000		50,000,000
Preferred Stock, Shares Issued
Common stock, shares issued			123,502,235	123,252,235	123,252,235	110,840,998	110,840,998
Common stock, shares outstanding			123,502,235	123,252,235	123,252,235	110,840,998	110,840,998
New issues, shares	156,250	93,750
Stock issued value	$ 50,000	$ 30,000
Share price	$ 0.32	$ 0.32
Common Stock Warrants [Member] | Convertible Notes Payable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price			$ 0.16
Number of warrants issued			264,060
Warrant term			5 years
Warrant exercise price			$ 0.25
Fair value of warrants issued			$ 42,250

SCHEDULE OF FAIR MARKET VALUE (

SCHEDULE OF FAIR MARKET VALUE (Details) - Stock Awards Plan [Member] - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares issued, beginning balance	19,382,909	18,706,909
Weighted average market value per share, beginning balance	$ 0.095	$ 0.088
Number of shares, shares issued
Weighted average market value per share, shares issued
Number of shares issued, ending balance	19,382,909
Weighted average market value per share, ending balance	$ 0.095
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per share, beginning balance	0.003	0.003
Fair value per share, ending balance	0.003
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per share, beginning balance	1.49	$ 1.49
Fair value per share, ending balance	$ 1.49

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - Share-Based Payment Arrangement, Option [Member] - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of outstanding, begining balance	524,000	668,000
Weighted exercise price per share, beginning balance	$ 0.44	$ 0.55
Number of outstanding, granted
Weighted exercise price per share, granted
Number of outstanding, exercised
Weighted exercise price per share, exercised
Number of outstanding, forfeited/cancelled	48,000
Weighted exercise price per share, forfeited/cancelled	$ 0.16
Number of outstanding, ending balance	476,000	668,000
Weighted exercise price per share, ending balance	$ 0.47	$ 0.55
Number of outstanding, forfeited/cancelled	(48,000)
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price per share, beginning balance	$ 0.001	$ 0.001
Exercise Price per share,ending balance	0.001	0.001
Exercise Price per share, forfeited	0.15
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price per share, beginning balance	0.95	1.21
Exercise Price per share,ending balance	0.95	$ 1.21
Exercise Price per share, forfeited	$ 0.32

SCHEDULE OF STOCK OPTION VESTED

SCHEDULE OF STOCK OPTION VESTED (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 1.21
Options Outstanding Number of options	476,000
Options Outstanding Weighted average exercise price per share	$ 0.47
Options Outstanding Weighted average remaining contractual life years	1 year 29 days
Options Outstanding Aggregate Intrinsic value	$ 84,060
Exercisable Options Number of options	476,000
Exercisable Options Weighted average exercise price per share	$ 0.47
Exercisable Options Weighted average remaining contractual life years	1 year 29 days
Exercisable Options Aggregate Intrinsic value	$ 84,060	$ 114,519
Exercise Price, Lower Range	$ 0.001
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.001
Options Outstanding Number of options	90,000
Options Outstanding Weighted average exercise price per share	$ 0.001
Options Outstanding Weighted average remaining contractual life years	11 months 12 days
Options Outstanding Aggregate Intrinsic value	$ 38,160
Exercisable Options Number of options	90,000
Exercisable Options Weighted average exercise price per share	$ 0.001
Exercisable Options Weighted average remaining contractual life years	11 months 12 days
Exercisable Options Aggregate Intrinsic value	$ 38,160
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.05
Options Outstanding Number of options	3,000
Options Outstanding Weighted average exercise price per share	$ 0.05
Options Outstanding Weighted average remaining contractual life years	9 months
Options Outstanding Aggregate Intrinsic value	$ 1,125
Exercisable Options Number of options	3,000
Exercisable Options Weighted average exercise price per share	$ 0.05
Exercisable Options Weighted average remaining contractual life years	9 months
Exercisable Options Aggregate Intrinsic value	$ 1,125
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.15
Options Outstanding Number of options	45,000
Options Outstanding Weighted average exercise price per share	$ 0.15
Options Outstanding Weighted average remaining contractual life years	6 months 29 days
Options Outstanding Aggregate Intrinsic value	$ 12,375
Exercisable Options Number of options	45,000
Exercisable Options Weighted average exercise price per share	$ 0.15
Exercisable Options Weighted average remaining contractual life years	6 months 29 days
Exercisable Options Aggregate Intrinsic value	$ 12,375
Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.18
Options Outstanding Number of options	45,000
Options Outstanding Weighted average exercise price per share	$ 0.18
Options Outstanding Weighted average remaining contractual life years	9 months 29 days
Options Outstanding Aggregate Intrinsic value	$ 11,025
Exercisable Options Number of options	45,000
Exercisable Options Weighted average exercise price per share	$ 0.18
Exercisable Options Weighted average remaining contractual life years	9 months 29 days
Exercisable Options Aggregate Intrinsic value	$ 11,025
Exercise Price Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.19
Options Outstanding Number of options	45,000
Options Outstanding Weighted average exercise price per share	$ 0.19
Options Outstanding Weighted average remaining contractual life years	1 year 3 months 29 days
Options Outstanding Aggregate Intrinsic value	$ 10,575
Exercisable Options Number of options	45,000
Exercisable Options Weighted average exercise price per share	$ 0.19
Exercisable Options Weighted average remaining contractual life years	1 year 3 months 29 days
Exercisable Options Aggregate Intrinsic value	$ 10,575
Exercise Price Six [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.20
Options Outstanding Number of options	48,000
Options Outstanding Weighted average exercise price per share	$ 0.20
Options Outstanding Weighted average remaining contractual life years	1 year 18 days
Options Outstanding Aggregate Intrinsic value	$ 10,800
Exercisable Options Number of options	48,000
Exercisable Options Weighted average exercise price per share	$ 0.20
Exercisable Options Weighted average remaining contractual life years	1 year 18 days
Exercisable Options Aggregate Intrinsic value	$ 10,800
Exercise Price Seven [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Upper Range	$ 0.95
Options Outstanding Number of options	200,000
Options Outstanding Weighted average exercise price per share	$ 0.95
Options Outstanding Weighted average remaining contractual life years	1 year 3 months 3 days
Options Outstanding Aggregate Intrinsic value
Exercisable Options Number of options	200,000
Exercisable Options Weighted average exercise price per share	$ 0.95
Exercisable Options Weighted average remaining contractual life years	1 year 3 months 3 days
Exercisable Options Aggregate Intrinsic value

STOCK OPTION PLAN AND STOCK-B_3

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)							3 Months Ended
	Mar. 31, 2023	Jan. 01, 2023	Jan. 10, 2022	Jan. 15, 2021	Jan. 02, 2021	Jan. 19, 2010	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock granted exercise price								$ 0.25
Options exercisable, weighted-average remaining estimated life							1 year 29 days
Options exercisable, intrinsic value	$ 84,060						$ 84,060		$ 114,519
Stock option exercises							$ 0	$ 0
Four Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options grants in period gross							60,000
2010 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards stock appreciation rights percentage						15%
Stock Plan Twenty Ten [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options grants in period gross				3,189,200
Common stock granted exercise price				$ 0.24
Number of stock granted, value				$ 765,408
Stock Plan Twenty Ten [Member] | Medical Advisory Board [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options grants in period gross					10,000
Common stock granted exercise price					$ 0.24
Number of stock granted, value					$ 2,400
Stock Plan Twenty Ten [Member] | Fourteen Board Manager And Medical Advisory Board Member And Consultant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options grants in period gross				227,800
2021 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation							$ 13,600	$ 22,400
Number of shares available for grant	19,850,071						19,850,071
2021 Plan [Member] | Four Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options grants in period gross	30,000	80,000	40,000
Common stock granted exercise price	$ 0.425	$ 0.48	$ 0.16
Number of stock granted, value	$ 12,750	$ 38,400	$ 6,400
2021 Plan [Member] | Advisory Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options grants in period gross	2,000	2,000
Common stock granted exercise price	$ 0.425	$ 0.48
Number of stock granted, value	$ 850	$ 960

SCHEDULE OF NON CONTROLLING INT

SCHEDULE OF NON CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss attributable to the non-controlling interest	$ (32,894)	$ (51,116)
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss Subsidiary	(139,004)		$ (817,151)
Net loss attributable to the non-controlling interest	32,894		193,372
Net loss affecting Bioxytran	(106,110)		(623,780)
Accumulated losses	(3,733,291)		(3,594,287)
Accumulated losses attributable to the non-controlling interest	784,472		751,578
Accumulated losses Bioxytran	(2,948,819)		(2,842,709)
Net equity non-controlling interest	$ (623,522)		$ (590,628)

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details Narrative) - shares	Mar. 31, 2023	Jan. 02, 2023	Dec. 31, 2022	Mar. 31, 2022	Jan. 02, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares issued	123,502,235	123,252,235	123,252,235	110,840,998	110,840,998
Common stock, shares outstanding	123,502,235	123,252,235	123,252,235	110,840,998	110,840,998
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares issued	30,000,000		30,000,000
Common stock, shares outstanding	19,650,000		19,650,000
Pharmalectin, Inc. [Member] | Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding	15,000,000		15,000,000
Pharmalectin, Inc. [Member] | Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding	4,650,000
Options outstanding	4,500,000
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding	15,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Mar. 31, 2023 USD ($)
Employment Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of severance upon termination	$ 50,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)

3 Months Ended

May 10, 2023 USD ($) $ / shares shares

Apr. 18, 2023 USD ($) $ / shares shares

Apr. 14, 2023 USD ($) $ / shares shares

Mar. 31, 2023 USD ($) shares

Feb. 10, 2023 USD ($) $ / shares shares

Jan. 04, 2023 USD ($) $ / shares shares

Jan. 01, 2023 shares

Jan. 10, 2022 shares

Mar. 31, 2023 USD ($) shares

Apr. 28, 2023 USD ($)

Dec. 31, 2022 USD ($)

Subsequent Event [Line Items]

Aggregate principal amount | $

[1],[2]

$ 2,165,000

$ 2,165,000

$ 2,165,000

Number of common stock shares issued

156,250

93,750

Stock issued value | $

$ 50,000

$ 30,000

Share price | $ / shares

$ 0.32

$ 0.32

Four Board Members [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

60,000

Four Board Members [Member] | 2021 Plan [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

30,000

80,000

40,000

Advisory Board Members [Member] | 2021 Plan [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

2,000

2,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Warrants exercisable

800,000

Warrants exercisable term

5 years

Warrants fair value | $

$ 348,637

Subsequent Event [Member] | Four Board Members [Member] | 2021 Plan [Member] | Fourth Quarter of 2022 [Member]

Subsequent Event [Line Items]

Share price | $ / shares

$ 0.48

Number of common stock awarded not issued

80,000

Number of common stock shares awarded, value | $

$ 38,400

Subsequent Event [Member] | Advisory Board Members [Member] | 2021 Plan [Member] | Fourth Quarter of 2022 [Member]

Subsequent Event [Line Items]

Share price | $ / shares

$ 0.48

Number of common stock awarded not issued

2,000

Number of common stock shares awarded, value | $

$ 960

Subsequent Event [Member] | Advisory Board Members [Member] | 2021 Plan [Member] | First Quarter of 2023 [Member]

Subsequent Event [Line Items]

Share price | $ / shares

$ 0.425

Number of common stock awarded not issued

2,000

Number of common stock shares awarded, value | $

$ 850

Subsequent Event [Member] | Three Board Members [Member] | 2021 Plan [Member] | First Quarter of 2023 [Member]

Subsequent Event [Line Items]

Share price | $ / shares

$ 0.425

Number of common stock awarded not issued

30,000

Number of common stock shares awarded, value | $

$ 12,750

Subsequent Event [Member] | Private Placement [Member] | Boardof Directors [Member]

Subsequent Event [Line Items]

Share price | $ / shares

$ 0.32

Subsequent Event [Member] | Private Placement [Member] | Supplier Invoice [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

137,656

Stock issued value | $

$ 44,050

Subsequent Event [Member] | Private Placement [Member] | Officers [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

6,763,562

Stock issued value | $

$ 2,164,340

Subsequent Event [Member] | Private Placement [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

78,125

Stock issued value | $

$ 25,000

Share price | $ / shares

$ 0.32

Subsequent Event [Member] | Measurement Input, Exercise Price [Member]

Subsequent Event [Line Items]

Warrants, measurement input | $ / shares

0.20

Subsequent Event [Member] | Measurement Input, Share Price [Member]

Subsequent Event [Line Items]

Warrants, measurement input | $ / shares

0.4358

Convertible Notes Payable [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Aggregate principal amount | $

$ 1,165,000

$ 1,000,000

Debt Instrument, Maturity Date

Apr. 30, 2024

Debt Instrument, Interest Rate Terms

The interest rate was renegotiated to 10%, from the former 6%, and the Company received the right to repurchase the note at 120% of face-value plus interest, after 60 days of the extension.

[1]$ 2 1 1,045,150 119,850