Bioxytran (BIXT) S-1/A 30 Jun 23 IPO registration (amended) Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2023
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
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 Ave.
Entity Address, Address Line Two	Suite 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
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	75, Second Ave.
Entity Address, Address Line Two	Suite 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
Contact Personnel Name	David Platt

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Current assets:
Cash	$ 153,801		$ 295,401		$ 72,358
Total current assets	153,801		295,401		72,358
Intangibles, net	79,732		75,535		46,932
Total assets	233,533		370,936		119,290
Current liabilities:
Accounts payable and accrued expenses	1,100,869		749,395		624,316
Accounts payable related party	$ 975,227		$ 709,727		$ 531,000
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]	Related Party [Member]		Related Party [Member]		Related Party [Member]
Un-issued shares liability	$ 1,810		$ 960
Un-issued shares liability related party	51,150	[1]	38,400	[1]
Convertible notes payable, net of premium and discount	2,165,000		2,165,000		2,122,181
Total current liabilities	4,294,056		3,663,482		3,277,497
Total liabilities	4,294,056		3,663,482		3,277,497
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		110,841
Additional paid-in capital	8,442,180		8,392,430		5,881,876
Non-controlling interest	(623,522)		(590,628)		(397,256)
Accumulated deficit	(12,002,683)		(11,217,600)		(8,753,668)
Total stockholders’ deficit	(4,060,523)		(3,292,546)		(3,158,207)
Total liabilities and stockholders’ deficit	$ 233,533		$ 370,936		$ 119,290
[1]There are currently 60,000 51,250

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000	300,000,000
Common stock, shares issued	123,502,235	123,252,235	110,840,998
Common stock, shares outstanding	123,502,235	123,252,235	110,840,998

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
Research and development	$ 139,004	$ 240,125	$ 977,768	$ 2,013,762
General and administrative	587,638	535,861	933,742	1,612,685
General and administrative related party	$ 10,000	$ 20,720	$ 44,220	$ 5,125
Selling, General, and Administrative Expenses, Related and Nonrelated Party Status [Extensible Enumeration]	Related Party [Member]	Related Party [Member]	Related Party [Member]	Related Party [Member]
Compensation expense	$ 13,600	$ 22,400	$ 178,382	$ 582,862
Total operating expenses	750,242	819,106	2,134,112	4,214,434
Loss from operations	(750,242)	(819,106)	(2,134,112)	(4,214,434)
Other expenses:
Interest expense	(67,221)	(52,035)	(207,117)	(236,577)
Amortization of Intellectual Property	(514)	(911)	(3,644)
Amortization of debt discount		91,334	(312,431)	(77,031)
Total other expenses	67,735	144,280	(523,192)	(313,608)
Net loss before provision for income taxes	(817,977)	(963,386)	(2,657,304)	(4,528,042)
Provision for income taxes
Net loss	(817,977)	(963,386)	(2,657,304)	(4,528,042)
Net loss attributable to the non-controlling interest	32,894	51,116	193,372	496,297
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (785,083)	$ (912,270)	$ (2,463,932)	$ (4,031,745)
Loss per common share, basic and diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.04)
Weighted average number of common shares outstanding, basic and diluted	123,495,291	110,840,998	115,139,380	106,252,116
Interest expense	$ 67,221	$ 52,035	$ 207,117	$ 236,577
Amortization of IP	$ 514	$ 911	$ 3,644

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit - 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, 2020	$ 97,451		$ 1,795,125		$ (4,721,923)	$ 888,091	$ (1,941,256)
Beginning balance, shares at Dec. 31, 2020	97,450,673
Options issued and vested			14,490				14,490
Net of Shares issued to BoD, Mgmnt & related party	$ 4,811		143,259				148,070
Net of Shares issued to BoD, Mgmnt & related party, shares	4,811,309
Shares issued to Consultants	$ 2,893		406,459				409,352
Shares issued to Consultants, shares	2,893,600
Common Stock issued for conversion of convertible notes and accrued interest	$ 931		120,111				121,042
Common Stock issued for conversion of convertible notes and accrued interest, shares	930,864
Forgiveness of debt by Mgmnt and related party			2,007,187				2,007,187
Conversion of subsidiary shares	$ 4,755		1,395,245			(1,400,000)
Conversion of subsidiary shares, shares	4,754,552
Subsidiary shares acquired by affiliate						10,500	10,500
Subsidiary stock options						450	450
Stock transactions						600,000	600,000
Stock transactions, shares
Net loss attributable to the non-controlling interest						(496,297)	(496,297)
Net loss					(4,031,745)		(4,031,745)
Ending balance, value at Dec. 31, 2021	$ 110,841		5,881,876		(8,753,668)	(397,256)	(3,158,207)
Ending balance, shares at Dec. 31, 2021	110,840,998
Net loss attributable to the non-controlling interest						(51,116)	(51,116)
Net loss					(912,270)		(912,270)
Issuance of Warrants			42,250				42,250
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
Net of Shares issued to BoD, Mgmnt & related party	$ 280		45,560				45,840
Net of Shares issued to BoD, Mgmnt & related party, shares	280,000
Shares issued to Consultants	$ 354		92,828				93,182
Shares issued to Consultants, shares	354,000
Common Stock issued for conversion of convertible notes and accrued interest	$ 6,081		1,514,290				1,520,371
Common Stock issued for conversion of convertible notes and accrued interest, shares	6,081,484
Stock transactions	$ 1,556		648,444				650,000
Stock transactions, shares	1,556,250
Net loss attributable to the non-controlling interest						(193,372)	(193,372)
Net loss					(2,463,932)		(2,463,932)
Issuance of Warrants			190,335				190,335
Forfeiture of warrants			(6,763)				(6,763)
Conversion of warrants	$ 4,140		(4,140)
Conversion of warrants, shares	4,139,503
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
Stock transactions	$ 250		79,750				80,000
Stock transactions, shares	250,000
Net loss attributable to the non-controlling interest						(32,894)	(32,894)
Net loss					(785,083)		(785,083)
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 - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (817,977)	$ (963,386)	$ (2,657,304)	$ (4,528,042)
Adjustments to reconcile net loss to net cash used in operating activities:
Debt discount amortization, incl. issuance of warrants		91,334
Amortization of debt discount, incl. issuance of warrants			312,431	77,031
Amortization of IP	514	911	3,644
Stock-based compensation expense	13,600	22,400	178,382	582,862
Interest paid for conversion of note			53,371
Changes in operating assets and liabilities:
Pre-paid expenses				274,715
Accounts payable and accrued expenses	351,473	(108,176)	125,079	1,206,088
Accounts payable related party	265,500	265,506	178,727	689,947
Other short-term debt
Net cash used in operating activities	(186,890)	(691,411)	(1,805,670)	(1,697,399)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in intangibles	(4,711)	(22,323)	(32,247)	(36,931)
Net cash used in investing activities	(4,711)	(22,323)	(32,247)	(36,931)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from subsidiary stock transactions				600,000
Proceeds from issuance of convertible notes payable		1,380,960	1,380,960	1,165,000
Proceeds from stock transactions	50,000		680,000
Net cash provided by financing activities	50,000	1,380,960	2,060,960	1,765,000
Net increase (decrease) in cash	(141,600)	667,226	223,043	30,670
Cash, beginning of period	295,401	72,358	72,358	41,688
Cash, end of period	153,801	739,584	295,401	72,358
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid	52,425		104,850
Income taxes paid
NON-CASH INVESTING & FINANCING ACTIVITIES:
Issuance of warrants		42,250	190,335
Forfeiture of warrants			(6,763)
Debt discount on convertible note		$ 86,040	128,859	119,850
Common shares issued for the conversion of subsidiary shares, related party				1,400,000
Common shares issued for the conversion of convertible notes and accrued interest			1,520,371	121,042
Forgiveness of related party debt recorded to additional paid-in capital				$ 2,007,187

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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 Our subsidiary, Pharmalectin India Pvt Ltd. (“Pharmalectin India”) was organized on August 30, 2022 as an Indian Business Corporation with its principal place of business in Hyderabad, Telangana, India. 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 and Pharmalectin India Pvt Ltd. All intercompany accounts have been eliminated upon consolidation.	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. If it is not addressed, lack of oxygen to tissues, or hypoxia, results in necrosis, which is the death of cells comprising body tissue. Necrosis cannot be reversed. Our lead drug candidate,is a hypoxia platform technology with code name BXT-25, is an Acellular Oxygen Carrier (“AOC”) consisting of bovine hemoglobin stabilized with a co-polymer with intended applications to include treatment of hypoxic conditions in the brain resulting from stroke, and hypoxic conditions in wounds to prevent necrosis and to promote healing. The Company’s initial focus is the treatment of hypoxic conditions in the brain resulting from stroke, and hypoxic conditions in wounds to prevent necrosis and to promote healing. The Company’s approach potentially will result in the creation of safe drug alternatives to existing therapies for effectively addressing hypoxic conditions in humans. Our drug development efforts are guided by specialists in co-polymer chemistry and other disciplines, and we intend to supplement our efforts with input from a scientific and medical advisory board whose members are leading physicians. Our Subsidiary, Pharmalectin, Inc. (“Pharmalectin” or the “Subsidiary”) is pursuing their work with a candidate named, ProLectin, a complex polysaccharide that binds to, and blocks the activity of galectin-3, a type of galectin. Galectins are a member of a family of proteins in the body called lectins. These proteins interact with carbohydrate sugars located in, on the surface of, and in between cells. This interaction causes the cells to change behavior, including cell movement, multiplication, and other cellular functions. The interactions between lectins and their target carbohydrate sugars occur via a carbohydrate recognition domain, or CRD, within the lectin. Galectins are a subfamily of lectins that have a CRD that bind specifically to se. Galectins have a broad range of functions, including regulation of cell survival and adhesion, promotion of cell-to-cell interactions, growth of blood vessels, regulation of the immune response and inflammation. During viral infections galectins are upregulated and downregulated based on the type of virus. Our Foreign Subsidiary, Pharmalectin (BVI), Inc. (“Pharmalectin BVI”) is the owner and custodian of the Company’s Copyrights, Trade Marks and Patents. Our subsidiary, Pharmalectin India Pvt Ltd. (“Pharmalectin India”) is managing the Company’s local clinical research and trials, and holds the local rights to commercialization. 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 Basis of Presentation The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“U.S. GAAP”) in all material respects and have been consistently applied in preparing the accompanying consolidated financial statements. The Company has not earned any revenue from operations since inception. The Company chose December 31 st Principles of Consolidation The accompanying consolidated financial statements include the accounts of Bioxytran, Inc. a Nevada Corporation, its wholly owned subsidiaries, Pharmalectin (BVI), Inc of British Virgin Islands and Pharmalectin India Pvt Ltd as well as its majority owned subsidiary, Pharmalectin, Inc. of Delaware (collectively, the “Company”) is 85% 193,372 496,297

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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.	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 a 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 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 December 31, 2022, we would, based on the market price of $ 0.48 17,689,085 492,030 524,000 2,299,581 At December 31, 2021, we would, based on the market price of $ 0.40 17,312,961 272,000 668,000 . For the New Notes, the shares total is based on $ 2,250,685 The 2021 1-year notes (the “New Notes”), extended thorough May 2023, have an interest rate of 6 0.13 The New Notes are limited to converting no more than 4.99% of our issued an outstanding Common Stock. 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 in the same expense classifications in the statements of operations, as if such amounts were paid in cash. Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or be settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some portion of the gross deferred tax asset will not be realized. The Company records interest and penalties related to income taxes as a component of provision for income taxes. The Company did not recognize any interest and penalty expense for the years ended December 31, 2022 and 2021. On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law. Accordingly, the Company adjusted its deferred tax assets and liabilities at December 31, 2017, using the new corporate tax rate of 21 percent. See Note 10. 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. During the year ended December 31, 2022 the Company incurred $ 977,768 2,013,762 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 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 There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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.	NOTE 3 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As at December 31, 2022, the Company had cash of $ 295,401 3,368,080 11,217,600 During the year ended December 31, 2022, the Company raised $ 1,467,000 680,000 2,165,000 2,020,323 600,000 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. Accordingly, the accompanying 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 financial statements do not necessarily purport to represent realizable or settlement values. The 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	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	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 maintenance cost for each license amounted to $ 5,000 4,500 4,220 12,000 1,500 17,000 27,220 5,125

INTANGIBLES

INTANGIBLES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	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 seventeen years. The current patent application is still in process, and is therefore not yet amortized. SCHEDULE OF INTANGIBLES Estimated Remaining December 31, 2022 December 31, 2021 Capitalized patent costs 18 $ 79,179 $ 46,932 Accumulated amortization 3,644 — Intangible assets, net $ 75,535 $ 46,932

ACCOUNTS PAYABLES AND ACCRUED E

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	NOTE 6 – ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES On December 31, 2022, there was $ 709,727 531,000 The following table represents the major components of accounts payables and accrued expenses and other current liabilities at December 31, 2022 and 2021: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES December 31, 2022 December 31, 2021 Accounts payable related party (1) $ 709,727 $ 531,000 Professional fees 393,085 375,371 Interest 134,581 85,685 Payroll taxes 40,182 32,010 Pension/401K 180,557 131,250 Other accounts payable 990 — Un-issued shares related party 38,400 — Un-issued shares 960 — Convertible note payable 2,165,000 2,122,181 Total $ 3,663,482 $ 3,277,497 (1) $ 286,900 269,400 153,427 210,000 111,000

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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 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	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 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 December 31, 2022 and 2021: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 31, 2022 December 31, 2021 Principal balance (1), (2) $ 2,165,000 $ 2,165,000 Interest Payable 134,581 85,685 Unamortized debt discount — (42,819 ) Outstanding, net of debt discount and premium $ 2,299,581 $ 2,207,866 (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	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	NOTE 8 – STOCKHOLDERS’ EQUITY Preferred stock As at December 31, 2022 and 2021, no preferred shares have been designated or issued. Common stock On June 4, 2021, 930,864 121,042 On June 4, 2021, 7,591,261 986,864 On December 3, 2021 a Company affiliate converted their holdings in the Subsidiary into 4,754,552 0.2945 On August 15, 2022 1,400,000 600,000 0.43 On August 31, 2022, 6,081,484 1,467,000 53,371 0.25 On September 8, 2022, 4,139,503 On November 28, 2022, 156,250 50,000 0.32 On December 29, 2022, 93,750 30,000 0.32 For the year ended December 31, 2022, a net of 716,000 0.25 178,676 7,704,909 0.07 557,422 As at December 31, 2022, the Company has 123,252,235 110,840,998 Common Stock Warrants The fair value of stock warrants granted for the year ended December 31, 2021 was calculated with the following assumptions: SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS 2022 2021 Risk-free interest rate 1.37 4.45 % 0.16 1.00 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 155.52 % 175.34 % Expected life of warrant 5 5 For the year ended December 31, 2022 the Company awarded 492,030 190,335 22,000 6,763 4,139,503 The following table summarizes the Company’s Common Stock warrant activity for the year ended December 31, 2022 and 2021: SCHEDULE OF WARRANT ACTIVITY Number of Warrants * Weighted Average Exercise Price Weighted Average Remaining Expected Term Outstanding as at January 1, 2021 272,000 $ 2.00 3.9 Granted — — — Exercised — — — Forfeited/Cancelled — — — Outstanding as at December 31, 2021 272,000 2.00 3.7 Granted 492,030 0.26 5.0 Exercised (200,000 ) 2.00 — Forfeited/Cancelled (22,000 ) 2.00 — Outstanding as at December 31, 2022 542,030 $ 0.42 4.1 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 shares at an average conversion price of $ 0.09 1,050,114 The following table summarizes information about stock warrants that are vested or expected to vest at December 31, 2022 with a market price of $ 0.48 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 4.3 $ 107,014 492,030 0.26 4.3 $ 107,014 50,000 $ 2.00 1.8 $ — 50,000 $ 2.07 1.8 $ — 542,030 $ 1.14 4.1 $ 107,014 542,030 $ 0.42 4.1 $ 107,014 The weighted-average remaining contractual life for warrants exercisable at December 31, 2022 is 4.1 107,014 The following table sets forth the status of the Company’s non-vested warrants as at December 31, 2022, there were no warrants issued for the year ended at December 31, 2021. SCHEDULE OF NON-VESTED WARRANTS Number of Warrants Weighted- Average Grant-Date Fair Value per share Non-vested as at December 31, 2021 — $ — Granted 492,030 0.26 Forfeited/Cancelled — — Vested 492,030 0.26 Non-vested as at December 31, 2022 — $ — Common Stock Options For the year ended December 31, 2022 there were no 144,000 135,000 14,490

STOCK OPTION PLAN AND STOCK-BAS

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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 0.001 1.49 0.088 Shares Issued — — — Shares Issued as of March 31, 2022 18,706,909 $ 0.001 1.49 $ 0.088 Shares Issued as of January 1, 2023 19,422,909 0.001 1.49 0.094 Shares Issued — — — Shares Issued as of March 31, 2023 19,422,909 $ 0.001 1.49 $ 0.094 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	NOTE 9 – STOCK OPTION PLAN AND STOCK-BASED COMPENSATION On January 15, 2021, the Company adopted a stock option plan entitled “The 2021 Stock Plan” (2021 Plan) under which the Company may grant Options to Purchase Stock, Stock Awards or Stock Appreciation Rights up to 15 668,000 367,400 1,669,000 43,919 533,000 275,603 11,002,000 1,075,358 Under the terms of the stock plans, the Board of Directors shall specify the exercise price and vesting period of each stock option on the grant date. Vesting of the options is typically immediate and the options typically expire in five years. Stock Awards may be directly issued under the Plan (without any intervening options). Stock Awards may be issued which are fully and immediately vested upon issuance. Shares Awarded and Issued 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 1,083,400 260,016 0.24 Shares Awarded and Issued 2021 Plan: On April 1, 2021 the Company granted 10,000 0.17 1,700 On April 1, 2021 the Company granted 90,000 0.17 15,300 On April 22, 2021 the Company granted 150,000 0.17 25,500 On June 15, 2021 the Company granted 450,000 0.001 450 On July 1, 2021 the Company granted 10,000 10 0.001 On July 1, 2021 the Company granted 90,000 90 0.001 On August 2, 2021 the Company granted 699,000 699 0.001 On October 1, 2021 the Company granted 170,000 170 0.001 On November 20, 2021 the Company granted 3,597,529 7,594 0.0021 On December 3, 2021 the Company granted 322,580 95,000 0.2945 On January 10, 2022 the Company granted 40,000 6,400 0.16 On February 18, 2022 the Company granted 100,000 16,000 0.16 On April 1, 2022 the Company granted 10,000 1,730 0.173 On April 1, 2022 the Company granted 70,000 12,110 0.173 On April 11, 2022 the Company granted 250,000 43,250 0.173 On August 1, 2022 the Company issued 82,000 26,240 0.32 On October 28, 2022 the Company granted 82,000 33,292 0.406 SCHEDULE OF FAIR MARKET VALUE Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Issued as of January 1, 2021 11,002,000 $ 0.003 1.49 $ 0.099 Shares Issued 7,704,909 0.001 – 0.55 0.072 Shares Issued as of December 31, 2021 18,706,909 $ 0.001 1.49 $ 0.088 Shares Issued 716,000 0.162 – 0.48 0.250 Shares Issued as of December 31, 2022 19,422,909 $ 0.001 1.49 $ 0.094 For the year ended December 31, 2022, the Company recorded stock-based compensation expense of $ 228,407 in connection with share-based payment awards. For the year ended December 31, 2021, the Company recorded stock-based compensation expense of $ 557,422 in connection with share-based payment awards. Stock options granted and vested 2021 Plan: On February 1, 2021 the Company granted 45,000 0.20 6,750 On May 1, 2021 the Company granted 45,000 0.19 7,650 On August 1, 2021 the Company granted 45,000 0.001 45 The fair value of stock options granted and revaluation of non-employee consultant options for the year ended December 31, 2022 and 2021 was calculated with the following assumptions: SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS 2022 2021 Risk-free interest rate 1.02 4.66 % 0.16 1.00 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 155.52 % 175.34 % Expected life of option 3 3 There were no options issued in the year ended December 31, 2022. Although, 144,000 14,445 As at December 31, 2022, there was no unrecognized compensation expense related to non-vested stock option awards. The following table summarizes the Company’s stock option activity for the year ended December 31, 2022 and 2021: SCHEDULE OF STOCK OPTIONS ACTIVITY Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of January 1, 2021 533,000 $ 0.001 1.21 $ 0.71 Granted 135,000 0.001 0.20 0.20 Exercised — — — Options forfeited/cancelled — — — Outstanding as of December 31, 2021 668,000 $ 0.001 1.21 $ 0.55 Granted — — — Exercised — — — Options forfeited/cancelled (144,000 ) 0.31 1.21 0.81 Outstanding as of December 31, 2022 524,000 $ 0.001 0.95 $ 0.44 The following table summarizes information about stock options that are vested or expected to vest at December 31, 2022: 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 $ 43,110 90,000 $ 0.001 0.95 $ 43,110 0.05 3,000 0.05 0.75 1,292 3,000 0.05 0.75 1,292 0.15 90,000 0.15 0.33 29,340 90,000 0.15 0.33 29,340 0.18 45,000 0.18 0.83 13,680 45,000 0.18 0.83 13,680 0.19 45,000 0.19 1.33 13,185 45,000 0.19 1.33 13,185 0.20 48,000 0.20 1.04 13,446 48,000 0.20 1.04 13,446 0.32 3,000 0.32 0.25 467 3,000 0.32 0.25 467 0.95 200,000 0.95 1.26 — 200,000 0.95 1.26 — $ 0.001 0.95 524,000 $ 0.44 0.99 $ 114,519 524,000 $ 0.44 0.99 $ 114,519 The weighted-average remaining estimated life for options exercisable at December 31, 2022 is 0.99 The aggregate intrinsic value for fully vested, exercisable options was $ 114,519 0 As at December 31, 2022 the Company has 18,729,292

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	NOTE 10 – NON-CONTROLLING INTEREST SCHEDULE OF NON CONTROLLING INTEREST December 31, 2022 December 31, 2021 Net loss Subsidiary (817,151 ) (2,089,253 ) Net loss attributable to the non-controlling interest 193,372 496,297 Net loss affecting Bioxytran (623,780 ) (1,592,956 ) Accumulated losses (3,594,287 ) (2,777,135 ) Accumulated losses attributable to the non-controlling interest 751,578 558,206 Accumulated losses affecting Bioxytran (2,842,709 ) (2,218,929 ) Net equity non-controlling interest (590,628 ) (397,256 ) As at December 31, 2022 and 2021 there were 30,000,000 19,650,000 15,000,000 76 4,650,000 4,500,000 0.33 The beneficial ownership of the affiliate includes Mike Sheikh, Ola Soderquist and David Platt. The option agreements include provisions for dilutive issuance and cash-less exercise. If exercised at December 31, 2022 the provisions would have resulted in an issuance of 16,782,189 0.08849 15,594,189

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	NOTE 11 – PROVISION FOR INCOME TAXES Provision for Income Taxes During the year ended December 31, 2022 and 2021, no provision for income taxes was recorded as the Company generated net operating losses. The tax effects of temporary differences that give rise to deferred tax assets are presented below: SCHEDULE OF DEFERRED TAX ASSETS 2022 2021 Deferred Tax Assets: Net operating loss carryforward $ 7,120,000 $ 6,670,000 Total deferred tax assets 1,500,000 1,400,000 Valuation allowance (1,500,000 ) (1,400,000 ) Deferred tax asset, net of valuation allowance $ — $ — A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF EFFECTIVE TAX RATE Tax benefit at federal statutory rate (21.0 )% (21.0 )% Valuation allowance 21.0 % 21.0 % Effective Rate 0.0 % 0.0 % The Company assesses the likelihood that deferred tax assets will be realized. To the extent that realization is not likely, a valuation allowance is established. Based upon the Company’s history of losses since inception, management believes that it is more likely than not that future benefits of deferred tax assets will not be realized. At December 31, 2022, the Company had approximately $ 7,120,000 6,670,000 2,870 net operating loss carry forwards (NOL), if not utilized, will expire in 2037 for federal purposes 2,200,000 2,030,000 Pursuant to the Internal Revenue Code Section 382 (“Section 382”), certain ownership changes may subject the net operating loss carryforwards (“carryforwards”) and research and development tax credit carryforwards to annual limitations which could reduce or defer the carryforwards. Section 382 imposes limitations on a corporation’s ability to utilize carryforwards if it experiences an ownership change. An ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. In the event of an ownership change, utilization of the carryforwards would be subject to an annual limitation under Section 382 determined by multiplying the value of its stock at the time of the ownership change by the applicable long-term tax-exempt rate. Any unused annual limitation may be carried over to later years. The imposition of this limitation on its ability to use the carryforwards to offset future taxable income could cause the Company to pay U.S. federal income taxes earlier than if such limitation were not in effect and could cause such carryforwards to expire unused, reducing or eliminating the benefit of such carryforwards. The Company has not completed a Section 382 study to determine if there have been one or more ownership changes due to the costs associated with such a study. Until a study is completed and the extent of the limitations, if any, is able to be determined, no additional amounts have been written off or are being presented as an uncertain tax position. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cut and Jobs Act (the “Tax Act”). The Tax Act establishes new tax laws that affects 2019 and future years, including a reduction in the U.S. federal corporate income tax rate to 21 The Company applies the provisions of ASC 740-10, Income Taxes. The Company has not recognized any liability for unrecognized tax benefits and does not believe there is any uncertainty with respect to its tax position. The Company’s policy with respect to unrecognized tax benefits is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending income tax examinations. Earlier years may be examined to the extent that tax credit or net operating loss carryforwards are used in future periods. The Company’s policy is to record interest and penalties related to income taxes as part of its income tax provision.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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.	NOTE 12 – 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. On June 5, 2020 the Supreme Court of the State of New York, County of Nassau, issued a commencement of Action based on behalf of Power Up Lending Group, Ltd (“Power Up” or the “Claimant”). The Claimant request that due to the default of their note requesting a judgment for an amount of not less than $ 420,750 420,750 The underlying convertible note was, per agreement of the parties, cancelled on June 4, 2021, with Power Up agreeing to a stipulation of discontinuance with prejudice and forfeiture of on-going lawsuit and forfeiture of the mentioned awarded damages. At present, there is no other pending litigation or proceeding involving any of our Directors, Officers or employees as to which indemnification is sought, nor are we aware of any threatened litigation or proceeding that may result in claims for indemnification.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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.	NOTE 13 – SUBSEQUENT EVENTS The Company has evaluated events from December 31, 2022 through the date the financial statements were issued. The events requiring disclosure for this period are as follows: Common stock Reset of 2021 Stock Plan In accordance with the stipulations of the 2021 Stock Plan, the Plan was reset at January 1, 2023. The Company has after the reset 19,892,071 Shares issued in private placement 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 Management sees no further subsequent events requiring disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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.	Cash For purposes of the Statement of Cash Flows, the Company considers all highly liquid debt instruments purchased with a 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.	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 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	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 December 31, 2022, we would, based on the market price of $ 0.48 17,689,085 492,030 524,000 2,299,581 At December 31, 2021, we would, based on the market price of $ 0.40 17,312,961 272,000 668,000 . For the New Notes, the shares total is based on $ 2,250,685 The 2021 1-year notes (the “New Notes”), extended thorough May 2023, have an interest rate of 6 0.13 The New Notes are limited to converting no more than 4.99% of our issued an outstanding Common Stock.
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.	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 in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Income Taxes		Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or be settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some portion of the gross deferred tax asset will not be realized. The Company records interest and penalties related to income taxes as a component of provision for income taxes. The Company did not recognize any interest and penalty expense for the years ended December 31, 2022 and 2021. On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law. Accordingly, the Company adjusted its deferred tax assets and liabilities at December 31, 2017, using the new corporate tax rate of 21 percent. See Note 10.
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	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. During the year ended December 31, 2022 the Company incurred $ 977,768 2,013,762
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.	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.	Accrued Expenses As part of the process of preparing our 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.	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.	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.	Recent Accounting Pronouncements There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
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.”.

INTANGIBLES (Tables)

INTANGIBLES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	SCHEDULE OF INTANGIBLES Estimated Remaining December 31, 2022 December 31, 2021 Capitalized patent costs 18 $ 79,179 $ 46,932 Accumulated amortization 3,644 — Intangible assets, net $ 75,535 $ 46,932

ACCOUNTS PAYABLES AND ACCRUED_2

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	The following table represents the major components of accounts payables and accrued expenses and other current liabilities at December 31, 2022 and 2021: SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES December 31, 2022 December 31, 2021 Accounts payable related party (1) $ 709,727 $ 531,000 Professional fees 393,085 375,371 Interest 134,581 85,685 Payroll taxes 40,182 32,010 Pension/401K 180,557 131,250 Other accounts payable 990 — Un-issued shares related party 38,400 — Un-issued shares 960 — Convertible note payable 2,165,000 2,122,181 Total $ 3,663,482 $ 3,277,497 (1) $ 286,900 269,400 153,427 210,000 111,000

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	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 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	SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL Name Principal Converted Accrued interest converted No. of shares 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 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
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	Convertible notes payable and interest payable consist of the following at December 31, 2022 and 2021: SCHEDULE OF CONVERTIBLE NOTES PAYABLE December 31, 2022 December 31, 2021 Principal balance (1), (2) $ 2,165,000 $ 2,165,000 Interest Payable 134,581 85,685 Unamortized debt discount — (42,819 ) Outstanding, net of debt discount and premium $ 2,299,581 $ 2,207,866 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) $ 2 1

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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	The fair value of stock warrants granted for the year ended December 31, 2021 was calculated with the following assumptions: SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS 2022 2021 Risk-free interest rate 1.37 4.45 % 0.16 1.00 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 155.52 % 175.34 % Expected life of warrant 5 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	The following table summarizes the Company’s Common Stock warrant activity for the year ended December 31, 2022 and 2021: SCHEDULE OF WARRANT ACTIVITY Number of Warrants * Weighted Average Exercise Price Weighted Average Remaining Expected Term Outstanding as at January 1, 2021 272,000 $ 2.00 3.9 Granted — — — Exercised — — — Forfeited/Cancelled — — — Outstanding as at December 31, 2021 272,000 2.00 3.7 Granted 492,030 0.26 5.0 Exercised (200,000 ) 2.00 — Forfeited/Cancelled (22,000 ) 2.00 — Outstanding as at December 31, 2022 542,030 $ 0.42 4.1 * The warrant agreements issued in 2019 for a total of 50,000 1,130,114 shares at an average conversion price of $ 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	The following table summarizes information about stock warrants that are vested or expected to vest at December 31, 2022 with a market price of $ 0.48 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 4.3 $ 107,014 492,030 0.26 4.3 $ 107,014 50,000 $ 2.00 1.8 $ — 50,000 $ 2.07 1.8 $ — 542,030 $ 1.14 4.1 $ 107,014 542,030 $ 0.42 4.1 $ 107,014
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	The following table sets forth the status of the Company’s non-vested warrants as at December 31, 2022, there were no warrants issued for the year ended at December 31, 2021. SCHEDULE OF NON-VESTED WARRANTS Number of Warrants Weighted- Average Grant-Date Fair Value per share Non-vested as at December 31, 2021 — $ — Granted 492,030 0.26 Forfeited/Cancelled — — Vested 492,030 0.26 Non-vested as at December 31, 2022 — $ —

STOCK OPTION PLAN AND STOCK-B_2

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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 0.001 1.49 0.088 Shares Issued — — — Shares Issued as of March 31, 2022 18,706,909 $ 0.001 1.49 $ 0.088 Shares Issued as of January 1, 2023 19,422,909 0.001 1.49 0.094 Shares Issued — — — Shares Issued as of March 31, 2023 19,422,909 $ 0.001 1.49 $ 0.094	SCHEDULE OF FAIR MARKET VALUE Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Issued as of January 1, 2021 11,002,000 $ 0.003 1.49 $ 0.099 Shares Issued 7,704,909 0.001 – 0.55 0.072 Shares Issued as of December 31, 2021 18,706,909 $ 0.001 1.49 $ 0.088 Shares Issued 716,000 0.162 – 0.48 0.250 Shares Issued as of December 31, 2022 19,422,909 $ 0.001 1.49 $ 0.094
SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS		The fair value of stock options granted and revaluation of non-employee consultant options for the year ended December 31, 2022 and 2021 was calculated with the following assumptions: SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS 2022 2021 Risk-free interest rate 1.02 4.66 % 0.16 1.00 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 155.52 % 175.34 % Expected life of option 3 3
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 OPTIONS ACTIVITY Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of January 1, 2021 533,000 $ 0.001 1.21 $ 0.71 Granted 135,000 0.001 0.20 0.20 Exercised — — — Options forfeited/cancelled — — — Outstanding as of December 31, 2021 668,000 $ 0.001 1.21 $ 0.55 Granted — — — Exercised — — — Options forfeited/cancelled (144,000 ) 0.31 1.21 0.81 Outstanding as of December 31, 2022 524,000 $ 0.001 0.95 $ 0.44
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	The following table summarizes information about stock options that are vested or expected to vest at December 31, 2022: 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 $ 43,110 90,000 $ 0.001 0.95 $ 43,110 0.05 3,000 0.05 0.75 1,292 3,000 0.05 0.75 1,292 0.15 90,000 0.15 0.33 29,340 90,000 0.15 0.33 29,340 0.18 45,000 0.18 0.83 13,680 45,000 0.18 0.83 13,680 0.19 45,000 0.19 1.33 13,185 45,000 0.19 1.33 13,185 0.20 48,000 0.20 1.04 13,446 48,000 0.20 1.04 13,446 0.32 3,000 0.32 0.25 467 3,000 0.32 0.25 467 0.95 200,000 0.95 1.26 — 200,000 0.95 1.26 — $ 0.001 0.95 524,000 $ 0.44 0.99 $ 114,519 524,000 $ 0.44 0.99 $ 114,519

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
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 )	SCHEDULE OF NON CONTROLLING INTEREST December 31, 2022 December 31, 2021 Net loss Subsidiary (817,151 ) (2,089,253 ) Net loss attributable to the non-controlling interest 193,372 496,297 Net loss affecting Bioxytran (623,780 ) (1,592,956 ) Accumulated losses (3,594,287 ) (2,777,135 ) Accumulated losses attributable to the non-controlling interest 751,578 558,206 Accumulated losses affecting Bioxytran (2,842,709 ) (2,218,929 ) Net equity non-controlling interest (590,628 ) (397,256 )

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS	The tax effects of temporary differences that give rise to deferred tax assets are presented below: SCHEDULE OF DEFERRED TAX ASSETS 2022 2021 Deferred Tax Assets: Net operating loss carryforward $ 7,120,000 $ 6,670,000 Total deferred tax assets 1,500,000 1,400,000 Valuation allowance (1,500,000 ) (1,400,000 ) Deferred tax asset, net of valuation allowance $ — $ —
SCHEDULE OF EFFECTIVE TAX RATE	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: SCHEDULE OF EFFECTIVE TAX RATE Tax benefit at federal statutory rate (21.0 )% (21.0 )% Valuation allowance 21.0 % 21.0 % Effective Rate 0.0 % 0.0 %

BACKGROUND AND ORGANIZATION (De

BACKGROUND AND ORGANIZATION (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Jan. 02, 2023	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	300,000,000
Common stock, par value	$ 0.001		$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000		50,000,000	50,000,000
Preferred stock, par value	$ 0.001		$ 0.001	$ 0.001
Net loss attributable to the non-controlling interest	$ 32,894	$ 51,116	$ 193,372	$ 496,297
Common stock, shares issued	123,502,235	110,840,998	123,252,235	110,840,998	123,252,235	110,840,998
Common stock, shares outstanding	123,502,235	110,840,998	123,252,235	110,840,998	123,252,235	110,840,998
Pharmalectin B V I [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
Pharmalectin, Inc. [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Non-controlling interest percentage			85%
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	30,000,000
Common stock, shares outstanding	19,650,000		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	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		4,650,000
Options outstanding	4,500,000		4,500,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)				3 Months Ended		12 Months Ended
	Aug. 31, 2022	Aug. 31, 2022	Jun. 04, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	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
Notes conversion description						The 2021 1-year notes (the “New Notes”), extended thorough May 2023, 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						600%
Debt conversion price				$ 0.13		$ 0.13
Research and development expenses				$ 139,004	$ 240,125	$ 977,768	$ 2,013,762
New Notes [Member]
Short-Term Debt [Line Items]
Market price				$ 0.425		$ 0.48	$ 0.40
Common stock shares issued upon conversion of debt				17,802,900		17,689,085	17,312,961
Shares issued upon exercise of warrants				482,030		492,030	272,000
Shares issued upon exercise of outstanding options				476,000		524,000	668,000
Principal and unpaid interest				$ 2,314,377		$ 2,299,581	$ 2,250,685
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		The New Notes are limited to converting no more than 4.99% of our issued an outstanding Common Stock.
Debt Interest rate				6%

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 153,801		$ 295,401	$ 72,358
Working capital	4,140,255		3,368,080
Accumulated deficit	12,002,683		11,217,600	8,753,668
Proceeds from issuance of convertible debt			1,467,000
Private placements			680,000
Proceeds from issuance of debt				2,165,000
Accrued interest				2,020,323
Proceeds from the issuance of common stock				600,000
Proceeds from equity	50,000
Proceeds from issuance of convertible debt		$ 1,380,960	$ 1,380,960	$ 1,165,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Maintanence costs of licene agreements of two affiliates each			$ 5,000	$ 4,500	$ 4,220
Reimbursement of legal and administrative costs		$ 20,720	12,000
Reimbursement of rental cost			1,500
License fee				$ 5,125
Affiliated Entity One [Member]
Related Party Transaction [Line Items]
License fee	$ 5,000		17,000
Affiliated Entity Two [Member]
Related Party Transaction [Line Items]
License fee	5,000		$ 27,220
Two Affiliated Companies [Member]
Related Party Transaction [Line Items]
Maintanence costs of licene agreements of two affiliates each	$ 5,000

SCHEDULE OF INTANGIBLES (Detail

SCHEDULE OF INTANGIBLES (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated Remaining Life (years)	20 years	18 years
Capitalized patent costs	$ 83,890	$ 79,179	$ 46,932
Accumulated amortization	(4,158)	3,644
Intangible assets, net	$ 79,732	$ 75,535	$ 46,932

INTANGIBLES (Details Narrative)

INTANGIBLES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charges of intangibles	$ 0	$ 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		Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable related party	$ 975,227	[1]	$ 709,727	[1],[2]	$ 531,000	[2]
Professional fees	656,963		393,085		375,371
Interest	149,377		134,581		85,685
Payroll taxes	45,887		40,182		32,010
Pension/401K	246,182		180,557		131,250
Other	2,460		990
Un-issued share liability, related party	51,150	[3]	38,400	[3]
Un-issued share liability, consultant	1,810		960
Convertible note payable	2,165,000		2,165,000		2,122,181
Total current liabilities	$ 4,294,056		$ 3,663,482		$ 3,277,497
[1]$ 391,900 to the CEO, $ 374,400 208,927 286,900 269,400 153,427 286,900 269,400 153,427 210,000 111,000 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	Dec. 31, 2021
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	$ 210,000
Chief Financial Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued salary	374,400	269,400	210,000
Chief Communication Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued salary	$ 208,927	$ 153,427	$ 111,000

ACCOUNTS PAYABLES AND ACCRUED_3

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)	Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable to related parties	$ 975,227	[1]	$ 709,727	[1],[2]	$ 531,000	[2]
Un-issued shares liability related party	$ 51,150	[3]	$ 38,400	[3]
[1]$ 391,900 to the CEO, $ 374,400 208,927 286,900 269,400 153,427 286,900 269,400 153,427 210,000 111,000 60,000 51,250

SCHEDULE OF CONVERTIBLE CONVERS

SCHEDULE OF CONVERTIBLE CONVERSION OF ACCRUED INTEREST AND PRINCIPAL (Details) - USD ($)		Dec. 29, 2022	Nov. 28, 2022	Aug. 31, 2022	Aug. 31, 2022	Aug. 15, 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]
Short-Term Debt [Line Items]
Principal Converted		$ 30,000	$ 50,000			$ 600,000
Shares issued		93,750	156,250			1,400,000
Private Placement [Member] | 2021 Notes [Member] | Officer [Member]
Short-Term Debt [Line Items]
Principal Converted	[1],[2]						$ 981,466
Accrued interest converted	[1],[2]						$ 5,398
Shares issued	[1],[2]						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	[3],[4]			$ 1,467,000
Accrued interest converted	[3],[4]			$ 53,371
Shares issued	[3],[4]			6,081,484
[1]Net cash received for these notes were $ 1,045,150 119,850 1,380,960 86,040 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	[1],[2]	Dec. 31, 2022	[1],[2],[3],[4]	Aug. 31, 2022	Dec. 31, 2021	[3],[4]
Short-Term Debt [Line Items]
Face value	$ 2,165,000		$ 2,165,000			$ 2,165,000
Note Sold in Exchange for Cash [Member] | Wallach Beth 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 2 1 1,045,150 119,850

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)		Dec. 29, 2022	Nov. 28, 2022	Aug. 31, 2022	Aug. 31, 2022	Aug. 15, 2022	Jun. 04, 2021	Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Short-Term Debt [Line Items]
Principal balance								$ 2,165,000	[1],[2]	$ 2,165,000	[1],[2],[3],[4]	$ 2,165,000	[3],[4]
Interest payable								149,377		134,581		85,685
Unamortized debt discount												(42,819)
Debt discount and premium								$ 2,314,377		$ 2,299,581		$ 2,207,866
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]
Short-Term Debt [Line Items]
Principal Converted		$ 30,000	$ 50,000			$ 600,000
Shares issued		93,750	156,250			1,400,000
Private Placement [Member] | 2021 Notes [Member] | Officer [Member]
Short-Term Debt [Line Items]
Principal Converted	[2],[5]						$ 981,466
Accrued interest converted	[2],[5]						$ 5,398
Shares issued	[2],[5]						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
[1]$ 2 1 1,045,150 119,850 2 1 1,045,150 119,850 1,380,960 86,040

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		Dec. 31, 2021		Aug. 31, 2022
Short-Term Debt [Line Items]
Cash received			$ 1,380,960	$ 1,380,960		$ 1,165,000
Principal accrued interest settled	2,000,000			2,000,000
Reissue of note for settlement	1,000,000			1,000,000
Face value	2,165,000	[1],[2]		2,165,000	[1],[2],[3],[4]	2,165,000	[3],[4]
Note Sold in Exchange for Cash [Member] | Wallach Beth Capital LLC [Member]
Short-Term Debt [Line Items]
Cash received	1,045,150			1,045,150		1,045,150
Debt discount	$ 119,850			$ 119,850		$ 119,850
Face value								$ 1,380,960
Debt discount								$ 86,040
[1]$ 2 1 1,045,150 119,850 2 1 1,045,150 119,850

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Aug. 31, 2022

Aug. 31, 2022

Nov. 20, 2021

Jun. 04, 2021

Apr. 29, 2021

Jan. 31, 2022

Dec. 31, 2022

Mar. 31, 2023

Dec. 31, 2021

[2],[4]

Short-Term Debt [Line Items]

Aggregate principal amount

$ 2,165,000

[1],[2],[3],[4]

$ 2,165,000

[1],[3]

$ 2,165,000

Note conversion description

The 2021 1-year notes (the “New Notes”), extended thorough May 2023, 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.

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

$ 0.13

2021 Notes [Member]

Short-Term Debt [Line Items]

Shares price

$ 0.13

2021 Notes [Member] | Nine Securities Purchase Agreements [Member]

Short-Term Debt [Line Items]

Shares 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

2022 Notes [Member] | Purchase Agreement [Member]

Short-Term Debt [Line Items]

Aggregate principal amount

$ 1,467,000

Interest rate

6%

2022 Notes [Member] | Thirty Four Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Aggregate principal amount

$ 1,467,000

Interest rate

6%

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%

Convertible Notes Payable [Member] | 2021 Notes [Member] | Nine Securities Purchase Agreements [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%

Convertible Notes Payable [Member] | 2021 Notes [Member] | Officer [Member]

Short-Term Debt [Line Items]

Payments of notes payable

$ 981,466

Convertible Notes Payable [Member] | 2021 Notes [Member] | Consultants [Member]

Short-Term Debt [Line Items]

Payments of notes payable

120,380

Convertible Notes Payable [Member] | 2021 Notes [Member] | Three Officers [Member] | Nine Securities Purchase Agreements [Member]

Short-Term Debt [Line Items]

Payments of notes payable

981,466

Convertible Notes Payable [Member] | 2021 Notes [Member] | Two Consultants [Member] | Nine Securities Purchase Agreements [Member]

Short-Term Debt [Line Items]

Payments of notes payable

$ 120,380

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

Convertible Notes Payable [Member] | 2022 Notes [Member] | Thirty Four Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Issued and outstanding common stock, percentage

4.99%

Debt conversion price

$ 0.25

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

SCHEDULE OF STOCK WARRANTS VALU

SCHEDULE OF STOCK WARRANTS VALUATION ASSUMPTIONS (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected dividend yield		0%	0%
Volatility factor (monthly)		155.52%	175.34%
Expected life of warrant		3 years	3 years
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate	1.53%
Expected dividend yield	0%	0%	0%
Volatility factor (monthly)	169.27%	155.52%	175.34%
Expected life of warrant	5 years	5 years	5 years
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate		1.02%	0.16%
Minimum [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate		1.37%	16%
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate		4.66%	1%
Maximum [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate		4.45%	100%

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - $ / shares		3 Months Ended				12 Months Ended
		Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022		Dec. 31, 2021
Equity [Abstract]
Number of warrants oustanding, Beginning balance	[1]	542,030	[2]	272,000	[2]	272,000	[2]	272,000
Weighted Average Exercise Price, Balance		$ 0.42		$ 2		$ 2		$ 2
Weighted average remaining contractual term, Beginning balance		4 years 1 month 6 days		2 years 10 months 24 days		3 years 8 months 12 days		3 years 10 months 24 days
Number of Warrants, Granted			[2]	264,030	[2]	492,030	[1]		[1]
Weighted Average Exercise Price, Granted				$ 0.26		$ 0.26
Number of Warrants, Exercised			[2]		[2]	200,000	[1]		[1]
Weighted Average Exercise Price, Exercised						$ 2
Number of Warrants, Forfeited/Cancelled			[2]		[2]	22,000	[1]		[1]
Weighted Average Exercise Price, Forfeited/Cancelled						$ 2
Weighted- Average Remaining Expected Term, Granted				5 years		5 years
Number of Warrants, Exercised			[2]		[2]	(200,000)	[1]		[1]
Number of Warrants, Forfeited/Cancelled			[2]		[2]	(22,000)	[1]		[1]
Number of warrants oustanding, Ending balance	[2]	542,030		536,030		542,030	[1]	272,000	[1]
Weighted average exercise price, Ending balance		$ 1.14		$ 1.14		$ 0.42		$ 2
Weighted average remaining contractual term, Ending balance		3 years 9 months 18 days		3 years 8 months 12 days		4 years 1 month 6 days
[1]The warrant agreements issued in 2019 for a total of 50,000 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				12 Months Ended
	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants			264,030
Warrants Outstanding, Weighted Average Exercise Price Per Share	$ 1.14		$ 1.14		$ 0.42		$ 2		$ 2
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	4 years 1 month 6 days		2 years 10 months 24 days		3 years 8 months 12 days		3 years 10 months 24 days
Warrants Outstanding, Aggregate Intrinsic Value					$ 107,014
Warrants Outstanding, Number of Warrants	542,030	[1]	536,030	[1]	542,030	[1],[2]	272,000	[1],[2]	272,000	[2]
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				$ 0.26
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	4 years 1 month 6 days				4 years 3 months 18 days
Warrants Outstanding, Aggregate Intrinsic Value	$ 81,184				$ 107,014
Warrants Exercisable, Number of Warrants	492,030				492,030
Warrants Exercisable, Weighted Average Exercise Price Per Share	$ 0.26				$ 0.26
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)	4 years 1 month 6 days				4 years 3 months 18 days
Warrants Exercisable, Aggregate Intrinsic Value	$ 81,184				$ 107,014
Warrants Outstanding, Number of Warrants	492,030
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				$ 2
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 7 months 6 days				1 year 9 months 18 days
Warrants Exercisable, Number of Warrants	50,000				50,000
Warrants Exercisable, Weighted Average Exercise Price Per Share	$ 2				$ 2.07
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)	1 year 7 months 6 days				1 year 9 months 18 days
Warrants Outstanding, Number of Warrants	50,000
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				$ 1.14
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years 10 months 24 days				4 years 1 month 6 days
Warrants Outstanding, Aggregate Intrinsic Value	$ 81,184				$ 107,014
Warrants Exercisable, Number of Warrants	542,030				542,030
Warrants Exercisable, Weighted Average Exercise Price Per Share	$ 1.14				$ 0.42
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)	3 years 10 months 24 days				4 years 1 month 6 days
Warrants Exercisable, Aggregate Intrinsic Value	$ 81,184				$ 107,014
Warrants Outstanding, Number of Warrants	542,030
[1]The warrant agreements issued in 2019 for a total of 50,000 1,130,114 0.09 1,050,114 50,000

SCHEDULE OF NON-VESTED WARRANTS

SCHEDULE OF NON-VESTED WARRANTS (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022
Equity [Abstract]
Number of Warrants Non-vested, Beginning
Weighted- Average Grant-Date Fair Value per share Non-vested, Beginning
Number of Warrants Non-vested, Granted	264,030	492,030
Weighted- Average Grant-Date Fair Value per share Non-vested, Granted	$ 0.25	$ 0.26
Number of Warrants Non-vested, Forfeited
Weighted- Average Grant-Date Fair Value per share Non-vested, Forfeited
Number of Warrants Non-vested, Vested		492,030
Weighted- Average Grant-Date Fair Value per share Non-vested, Vested		$ 0.26
Number of Warrants Non-vested, Ending	264,030
Weighted- Average Grant-Date Fair Value per share Non-vested, Ending	$ 0.25

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)										3 Months Ended	12 Months Ended
	Feb. 10, 2023	Jan. 04, 2023	Dec. 29, 2022	Nov. 28, 2022	Sep. 08, 2022	Aug. 31, 2022	Aug. 31, 2022	Aug. 15, 2022	Jun. 04, 2021	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 02, 2023	Mar. 31, 2022	Jan. 02, 2022	Dec. 03, 2021
Subsidiary, Sale of Stock [Line Items]
Shares issued for conversion of debt, shares						6,081,484	6,081,484		8,522,125
Shares issued for conversion of debt, value						$ 1,467,000			$ 1,101,846
New issues, shares	156,250	93,750
Conversion price										$ 0.13	$ 0.13
Interest receivable										$ 149,377	$ 134,581	$ 85,685
Number of common stock issued in exchange of cashless exercise, shares											4,139,503
Common stock, shares issued										123,502,235	123,252,235	110,840,998	123,252,235	110,840,998	110,840,998
Common stock, shares outstanding										123,502,235	123,252,235	110,840,998	123,252,235	110,840,998	110,840,998
Weighted average exercise price											$ 0.48
Warrants outstanding, aggregate intrinsic value											$ 107,014
Common stock, shares authorized										300,000,000	300,000,000	300,000,000
Preferred stock, shares authorized										50,000,000	50,000,000	50,000,000
Preferred Stock, Shares Issued
Stock issued value	$ 50,000	$ 30,000									$ 45,840	$ 148,070
Share price	$ 0.32	$ 0.32
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrent awarded, shares											492,030
Warrent awarded											$ 190,335
Warrent retired, shares											22,000
Warrent retired											6,763
Warrants Exercisable, Weighted Average Remaining Contractual Life (Years)										3 years 10 months 24 days	4 years 1 month 6 days
Warrants outstanding, aggregate intrinsic value										$ 81,184	$ 107,014
Common Stock Warrants [Member] | Convertible Notes Payable [Member]
Subsidiary, Sale of Stock [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
Stock Plan 2021 [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares awarded											716,000
Average cost per share											$ 0.25
Share based compensation											$ 178,676
Stock Plan 2010 [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares awarded											7,704,909
Average cost per share											$ 0.07
2010 and 2021 Stock Option [Member]
Subsidiary, Sale of Stock [Line Items]
Share based compensation											$ 557,422
2010 Stock Option Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Stock options awarded, shares											0	135,000
Stock options forfieted											144,000
Stock granted during period value share based compensation												$ 14,490
Four Outstanding Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Number of common stock issued in exchange of cashless exercise, shares					4,139,503
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued for conversion of debt, shares			93,750	156,250				1,400,000
Shares issued for conversion of debt, value			$ 30,000	$ 50,000				$ 600,000
Conversion price			$ 0.32	$ 0.32				$ 0.43
Joint Venture Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
New issues, shares												4,754,552
Conversion price																$ 0.2945
Two Convertible Notes [Member] | Two Consultants [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued for conversion of debt, shares									930,864
Shares issued for conversion of debt, value									$ 121,042
Three Convertible Notes [Member] | Three Officer [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued for conversion of debt, shares									7,591,261
Shares issued for conversion of debt, value									$ 986,864
Convertible Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued for conversion of debt, shares						6,081,484
Shares issued for conversion of debt, value						$ 1,467,000
Conversion price						$ 0.25	$ 0.25
Interest receivable						$ 53,371	$ 53,371

SCHEDULE OF FAIR MARKET VALUE (

SCHEDULE OF FAIR MARKET VALUE (Details) - Stock Awards Plan [Member] - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares issued, beginning balance	19,422,909	18,706,909	18,706,909	11,002,000
Weighted average market value per share, beginning balance	0.094	0.088	0.088	0.099
Number of shares, shares issued			716,000	7,704,909
Weighted average market value per share, shares issued			0.250	0.072
Number of shares issued, ending balance	19,422,909	18,706,909	19,422,909
Weighted average market value per share, ending balance	0.094	0.088	0.094
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per share, beginning balance	0.001	0.001	0.001	0.003
Shares issued fair value per share			0.162	0.001
Fair value per share, ending balance	0.001	0.001	0.001
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per share, beginning balance	1.49	1.49	1.49	1.49
Shares issued fair value per share			0.48	0.55
Fair value per share, ending balance	1.49	1.49	1.49

SCHEDULE OF STOCK OPTIONS VALUA

SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected dividend yield	0%	0%
Volatility factor (monthly)	155.52%	175.34%
Expected life of options	3 years	3 years
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	1.02%	0.16%
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	4.66%	1%

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - Share-Based Payment Arrangement, Option [Member] - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of outstanding, begining balance	524,000	668,000	668,000	533,000
Weighted exercise price per share, beginning balance	$ 0.44	$ 0.55	$ 0.55	$ 0.71
Number of outstanding, granted				135,000
Weighted exercise price per share, granted				$ 0.20
Number of outstanding, exercised
Weighted exercise price per share, exercised
Number of outstanding, forfeited/cancelled	48,000		144,000
Weighted exercise price per share, forfeited/cancelled	$ 0.16
Number of outstanding, forfeited/cancelled	(48,000)		(144,000)
Weighted exercise price per share, forfeited/cancelled			$ 0.81
Number of outstanding, ending balance	476,000	668,000	524,000	668,000
Weighted exercise price per share, ending balance	$ 0.47	$ 0.55	$ 0.44	$ 0.55
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price per share, beginning balance	0.001	0.001	0.001	0.001
Exercise Price per share, granted				0.001
Exercise Price per share, forfeited	0.15		0.31
Exercise Price per share,ending balance	0.001	0.001	0.001	0.001
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise Price per share, beginning balance	0.95	1.21	1.21	1.21
Exercise Price per share, granted				0.20
Exercise Price per share, forfeited	0.32		1.21
Exercise Price per share,ending balance	0.95	1.21	0.95	1.21

SCHEDULE OF STOCK OPTION VESTED

SCHEDULE OF STOCK OPTION VESTED (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range	$ 0.001
Options Outstanding Number of options	476,000	524,000
Options Outstanding Weighted average exercise price per share	$ 0.47	$ 0.44
Options Outstanding Weighted average remaining contractual life years	1 year 29 days	11 months 26 days
Options Outstanding Aggregate Intrinsic value	$ 84,060	$ 114,519
Exercisable Options Number of options	476,000	524,000
Exercisable Options Weighted average exercise price per share	$ 0.47	$ 0.44
Exercisable Options Weighted average remaining contractual life years	1 year 29 days	11 months 26 days
Exercisable Options Aggregate Intrinsic value	$ 84,060	$ 114,519
Exercise Price, Upper Range	$ 1.21
Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.001
Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		0.95
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.001
Options Outstanding Number of options	90,000	90,000
Options Outstanding Weighted average exercise price per share	$ 0.001	$ 0.001
Options Outstanding Weighted average remaining contractual life years	11 months 12 days	11 months 12 days
Options Outstanding Aggregate Intrinsic value	$ 38,160	$ 43,110
Exercisable Options Number of options	90,000	90,000
Exercisable Options Weighted average exercise price per share	$ 0.001	$ 0.001
Exercisable Options Weighted average remaining contractual life years	11 months 12 days	11 months 12 days
Exercisable Options Aggregate Intrinsic value	$ 38,160	$ 43,110
Exercise Price, Upper Range	$ 0.001
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.05
Options Outstanding Number of options	3,000	3,000
Options Outstanding Weighted average exercise price per share	$ 0.05	$ 0.05
Options Outstanding Weighted average remaining contractual life years	9 months	9 months
Options Outstanding Aggregate Intrinsic value	$ 1,125	$ 1,292
Exercisable Options Number of options	3,000	3,000
Exercisable Options Weighted average exercise price per share	$ 0.05	$ 0.05
Exercisable Options Weighted average remaining contractual life years	9 months	9 months
Exercisable Options Aggregate Intrinsic value	$ 1,125	$ 1,292
Exercise Price, Upper Range	$ 0.05
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.15
Options Outstanding Number of options	45,000	90,000
Options Outstanding Weighted average exercise price per share	$ 0.15	$ 0.15
Options Outstanding Weighted average remaining contractual life years	6 months 29 days	3 months 29 days
Options Outstanding Aggregate Intrinsic value	$ 12,375	$ 29,340
Exercisable Options Number of options	45,000	90,000
Exercisable Options Weighted average exercise price per share	$ 0.15	$ 0.15
Exercisable Options Weighted average remaining contractual life years	6 months 29 days	3 months 29 days
Exercisable Options Aggregate Intrinsic value	$ 12,375	$ 29,340
Exercise Price, Upper Range	$ 0.15
Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.18
Options Outstanding Number of options	45,000	45,000
Options Outstanding Weighted average exercise price per share	$ 0.18	$ 0.18
Options Outstanding Weighted average remaining contractual life years	9 months 29 days	9 months 29 days
Options Outstanding Aggregate Intrinsic value	$ 11,025	$ 13,680
Exercisable Options Number of options	45,000	45,000
Exercisable Options Weighted average exercise price per share	$ 0.18	$ 0.18
Exercisable Options Weighted average remaining contractual life years	9 months 29 days	9 months 29 days
Exercisable Options Aggregate Intrinsic value	$ 11,025	$ 13,680
Exercise Price, Upper Range	$ 0.18
Exercise Price Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.19
Options Outstanding Number of options	45,000	45,000
Options Outstanding Weighted average exercise price per share	$ 0.19	$ 0.19
Options Outstanding Weighted average remaining contractual life years	1 year 3 months 29 days	1 year 3 months 29 days
Options Outstanding Aggregate Intrinsic value	$ 10,575	$ 13,185
Exercisable Options Number of options	45,000	45,000
Exercisable Options Weighted average exercise price per share	$ 0.19	$ 0.19
Exercisable Options Weighted average remaining contractual life years	1 year 3 months 29 days	1 year 3 months 29 days
Exercisable Options Aggregate Intrinsic value	$ 10,575	$ 13,185
Exercise Price, Upper Range	$ 0.19
Exercise Price Six [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.20
Options Outstanding Number of options	48,000	48,000
Options Outstanding Weighted average exercise price per share	$ 0.20	$ 0.20
Options Outstanding Weighted average remaining contractual life years	1 year 18 days	1 year 14 days
Options Outstanding Aggregate Intrinsic value	$ 10,800	$ 13,446
Exercisable Options Number of options	48,000	48,000
Exercisable Options Weighted average exercise price per share	$ 0.20	$ 0.20
Exercisable Options Weighted average remaining contractual life years	1 year 18 days	1 year 14 days
Exercisable Options Aggregate Intrinsic value	$ 10,800	$ 13,446
Exercise Price, Upper Range	$ 0.20
Exercise Price Seven [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower Range		$ 0.32
Options Outstanding Number of options	200,000	3,000
Options Outstanding Weighted average exercise price per share	$ 0.95	$ 0.32
Options Outstanding Weighted average remaining contractual life years	1 year 3 months 3 days	3 months
Options Outstanding Aggregate Intrinsic value		$ 467
Exercisable Options Number of options	200,000	3,000
Exercisable Options Weighted average exercise price per share	$ 0.95	$ 0.32
Exercisable Options Weighted average remaining contractual life years	1 year 3 months 3 days	3 months
Exercisable Options Aggregate Intrinsic value		$ 467
Exercise Price, Upper Range	$ 0.95
Exercise Price Eight [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price, Lower 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		12 Months Ended
	Mar. 31, 2023	Feb. 10, 2023	Jan. 04, 2023	Jan. 01, 2023	Oct. 28, 2022	Aug. 01, 2022	Apr. 11, 2022	Apr. 01, 2022	Feb. 18, 2022	Jan. 10, 2022	Jan. 10, 2022	Dec. 03, 2021	Nov. 20, 2021	Oct. 01, 2021	Aug. 02, 2021	Aug. 01, 2021	Jul. 01, 2021	Jun. 15, 2021	May 01, 2021	Apr. 22, 2021	Apr. 01, 2021	Feb. 02, 2021	Jan. 15, 2021	Jan. 02, 2021	Jan. 19, 2010	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock issued value		$ 50,000	$ 30,000																									$ 45,840	$ 148,070
Common stock granted exercise price																											$ 0.25	$ 0.26
Share-Based Payment Arrangement, Noncash Expense																										$ 13,600	$ 22,400	$ 178,382	582,862
Options exercisable, weighted-average remaining estimated life																										1 year 29 days		11 months 26 days
Options exercisable, intrinsic value	$ 84,060																									$ 84,060		$ 114,519
Stock option exercises																										$ 0	$ 0	$ 0	0
Stock Plan 2010 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value																							$ 765,408
Number of common stock awarded not issued																							3,189,200
Common stock granted exercise price													$ 0.24										$ 0.24
Share cancelled by expiration													1,083,400
Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share cancelled by expiration																												144,000
Share based compensation																												$ 228,407	557,422
Share-Based Payment Arrangement, Noncash Expense																													$ 14,445
Number of shares available for grant																												18,729,292
Medical Advisory Board [Member] | Stock Plan 2010 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value																								$ 2,400
Number of common stock awarded not issued																								10,000
Common stock granted exercise price																								$ 0.24
Medical Advisory Board [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value								$ 1,730								$ 45	$ 10		$ 7,650		$ 1,700	$ 6,750
Number of common stock awarded not issued								10,000								45,000	10,000		45,000		10,000	45,000
Common stock granted exercise price								$ 0.173									$ 0.001				$ 0.17
Price per share																$ 0.001			$ 0.19			$ 0.20
14 Board Manager & Medical Advisory Board Member & Consultant [Member] | Stock Plan 2010 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of common stock awarded not issued																							227,800
Audit Committee [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value																					$ 15,300
Number of common stock awarded not issued																					90,000
Common stock granted exercise price																					$ 0.17
Consultant [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value												$ 95,000	$ 7,594					$ 450		$ 25,500
Number of common stock awarded not issued												322,580	3,597,529					450,000		150,000
Common stock granted exercise price												$ 0.2945	$ 0.0021					$ 0.001		$ 0.17
Board Member [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value														$ 170			$ 90
Number of common stock awarded not issued														170,000			90,000
Common stock granted exercise price														$ 0.001			$ 0.001
Investment Banker [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value															$ 699
Number of common stock awarded not issued															699,000
Common stock granted exercise price															$ 0.001
Four Board [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value					$ 33,292	$ 26,240		$ 12,110		$ 6,400
Number of common stock awarded not issued					82,000	82,000		70,000		40,000
Common stock granted exercise price					$ 0.406	$ 0.32		$ 0.173		$ 0.16
Two Consultant [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value									$ 16,000
Number of common stock awarded not issued									100,000
Common stock granted exercise price									$ 0.16
Three Consultant [Member] | Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value							$ 43,250
Number of common stock awarded not issued							250,000
Common stock granted exercise price							$ 0.173
Four Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of common stock awarded not issued																										60,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares	476,000																									476,000	668,000	524,000	668,000	533,000
Number of stock granted, value													$ 260,016
Number of common stock awarded not issued																													135,000
Share cancelled by expiration																										48,000		144,000
Stock Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards stock appreciation rights percentage																							15%
Options outstanding number of shares																												668,000
Share based compensation																										$ 13,600	$ 22,400
Number of shares available for grant	19,850,071																									19,850,071
Stock Plan 2021 [Member] | Four Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value	$ 12,750			$ 38,400							$ 6,400
Number of common stock awarded not issued	30,000			80,000							40,000
Common stock granted exercise price	$ 0.425			$ 0.48							$ 0.16
Stock Plan 2021 [Member] | Advisory Board Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value	$ 850			$ 960
Number of common stock awarded not issued	2,000			2,000
Common stock granted exercise price	$ 0.425			$ 0.48
Stock Plan 2021 [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value																							$ 43,919					$ 367,400
Shares issued at the time of award, shares																												1,669,000
Stock Plan 2010 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding number of shares																													533,000
Number of stock granted, value																							$ 765,408
Number of common stock awarded not issued																							3,189,200
Common stock granted exercise price																							$ 0.24
Stock Plan 2010 [Member] | Medical Advisory Board [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value																								$ 2,400
Number of common stock awarded not issued																								10,000
Common stock granted exercise price																								$ 0.24
Stock Plan 2010 [Member] | 14 Board Manager & Medical Advisory Board Member & Consultant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of common stock awarded not issued																							227,800
Stock Plan 2010 [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock granted, value																													$ 275,603
Shares issued at the time of award, shares																													11,002,000
Stock issued value																													$ 1,075,358
Two Thousand Ten Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards stock appreciation rights percentage																									15%

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	Dec. 31, 2021
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)	$ (193,372)	$ (496,297)
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss Subsidiary	(139,004)		(817,151)	(2,089,253)
Net loss attributable to the non-controlling interest	32,894		193,372	496,297
Net loss affecting Bioxytran	(106,110)		(623,780)	(1,592,956)
Accumulated losses	(3,733,291)		(3,594,287)	(2,777,135)
Accumulated losses attributable to the non-controlling interest	784,472		751,578	558,206
Accumulated losses Bioxytran	(2,948,819)		(2,842,709)	(2,218,929)
Net equity non-controlling interest	$ (623,522)		$ (590,628)	$ (397,256)

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details Narrative) - $ / shares	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Jan. 02, 2023	Mar. 31, 2022	Jan. 02, 2022	Dec. 31, 2021
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares issued	123,252,235	123,502,235	123,252,235	110,840,998	110,840,998	110,840,998
Common stock, shares outstanding	123,252,235	123,502,235	123,252,235	110,840,998	110,840,998	110,840,998
Affiliate [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Options exercisable price	$ 0.08849
Stock issued during period shares exercise of options	16,782,189
Stock issued during period shares cash les exercise of options	15,594,189
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				30,000,000
Common stock, shares outstanding	19,650,000	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				15,000,000
Percentage of oustanding shares	76%
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	4,650,000
Options outstanding	4,500,000	4,500,000
Options exercisable price	$ 0.33
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

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets:
Net operating loss carryforward	$ 7,120,000	$ 6,670,000
Total deferred tax assets	1,500,000	1,400,000
Valuation allowance	(1,500,000)	(1,400,000)
Deferred tax asset, net of valuation allowance

SCHEDULE OF EFFECTIVE TAX RATE

SCHEDULE OF EFFECTIVE TAX RATE (Details)		12 Months Ended
	Dec. 22, 2017	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate		(21.00%)	(21.00%)
Valuation allowance		21%	21%
Effective Rate	21%	0%	0%

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details Narrative) - USD ($)		12 Months Ended
	Dec. 22, 2017	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Federal net operating losses		$ 7,120,000	$ 6,670,000
Future taxable income		$ 2,870
Net operating loss carry forwards, description		net operating loss carry forwards (NOL), if not utilized, will expire in 2037 for federal purposes
U.S. federal corporate income tax rate	21%	0%	0%
Restricted Stock Option [Member] | Stock Plan 2010 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Federal net operating losses		$ 2,200,000	$ 2,030,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jan. 20, 2021	Jun. 05, 2020	Mar. 31, 2023	Dec. 31, 2022
Power Up Lending Group Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Judgment for an amount of not less		$ 420,750
Damage amount	$ 420,750
Employment Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of severance upon termination			$ 50,000	$ 50,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)

3 Months Ended

12 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

Dec. 31, 2022 USD ($) shares

Dec. 31, 2021 USD ($) shares

Apr. 28, 2023 USD ($)

Subsequent Event [Line Items]

Number of common stock shares issued

156,250

93,750

Stock issued value | $

$ 50,000

$ 30,000

$ 45,840

$ 148,070

Share price | $ / shares

$ 0.32

$ 0.32

Aggregate principal amount | $

$ 2,165,000

[1],[2]

$ 2,165,000

[1],[2]

$ 2,165,000

[1],[2],[3],[4]

$ 2,165,000

[3],[4]

Four Board Members [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

60,000

Common Stock [Member]

Subsequent Event [Line Items]

Number of common stock shares issued

280,000

4,811,309

Stock issued value | $

$ 280

$ 4,811

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

Subsequent Event [Line Items]

Number of common stock awarded not issued

30,000

80,000

40,000

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

Subsequent Event [Member] | Convertible Notes Payable [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.

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

Subsequent Event [Line Items]

Number of common stock shares issued

78,125

156,250

93,750

Stock issued value | $

$ 25,000

$ 50,000

$ 30,000

Share price | $ / shares

$ 0.32

$ 0.32

$ 0.32

Subsequent Event [Member] | Stock Plan 2021 [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

19,892,071

Subsequent Event [Member] | Stock Plan 2021 [Member] | Four Board Members [Member] | Fourth Quarter Of Twenty Twenty Two [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

80,000

Share price | $ / shares

$ 0.48

Number of common stock shares awarded, value | $

$ 38,400

Subsequent Event [Member] | Stock Plan 2021 [Member] | Advisory Board Members [Member] | Fourth Quarter Of Twenty Twenty Two [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

2,000

Share price | $ / shares

$ 0.48

Number of common stock shares awarded, value | $

$ 960

Subsequent Event [Member] | Stock Plan 2021 [Member] | Advisory Board Members [Member] | First Quarter Of Twenty Twenty Three [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

2,000

Share price | $ / shares

$ 0.425

Number of common stock shares awarded, value | $

$ 850

Subsequent Event [Member] | Stock Plan 2021 [Member] | Three Board Members [Member] | First Quarter Of Twenty Twenty Three [Member]

Subsequent Event [Line Items]

Number of common stock awarded not issued

30,000

Share price | $ / shares

$ 0.425

Number of common stock shares awarded, value | $

$ 12,750

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