Bioxytran (BIXT) 10-Q 10 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 10, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-35027
Entity Registrant Name	BIOXYTRAN, INC.
Entity Central Index Key	0001445815
Entity Tax Identification Number	26-2797630
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	75 Second Ave.
Entity Address, Address Line Two	Ste 605
Entity Address, City or Town	Needham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02494
City Area Code	617
Local Phone Number	454-1199
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		109,871,998

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 388,043	$ 41,688
Pre-paid expenses	499,300	274,715
Total current assets	887,343	316,403
Intangibles, net	18,954	10,000
Total assets	906,297	326,403
Current liabilities:
Accounts payable and accrued expenses	151,420	348,127
Accounts payable related party		307,176
Convertible notes payable, net of premium and discount, related party	1,000,000
Convertible notes payable, net of premium and discount	1,062,253	1,612,356
Total current liabilities	2,213,673	2,267,659
Total liabilities	2,213,673	2,267,659
Commitments and contingencies
Stockholders’ equity (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; 109,871,998 issued and outstanding as at June 30, 2021 and 97,450,673 as at December 31, 2020	109,872	97,451
Additional paid-in capital	4,736,091	1,795,125
Non-controlling interest	1,086,992	888,091
Accumulated deficit	(7,240,331)	(4,721,923)
Total stockholders’ equity (deficit)	(1,307,376)	(1,941,256)
Total liabilities and stockholders’ equity (deficit)	$ 906,297	$ 326,403

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	109,871,998	97,450,673
Common Stock, Shares, Outstanding	109,871,998	97,450,673

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Operating expenses:
Research and development	$ 718,652		$ 1,065,685
General and administrative	272,614	102,418	839,934	212,960
Compensation Expense	51,050	9,491	825,608	164,992
Total operating expenses	1,042,316	111,909	2,731,227	377,952
Loss from operations	(1,042,316)	(111,909)	(2,731,227)	(377,952)
Other expenses:
Interest expense	(84,217)	(740,424)	(171,627)	(848,154)
Debt discount amortization	(17,103)	(76,265)	(17,103)	(242,987)
Total other income (expenses)	(101,320)	(816,689)	(188,730)	(1,091,141)
Net loss before provision for income taxes	(1,143,636)	(928,598)	(2,919,957)	(1,469,093)
Provision for income taxes
NET LOSS	(1,143,636)	(928,598)	(2,919,957)	(1,469,093)
Net loss attributable to the non-controlling interest	246,935		401,549
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (896,701)	$ (928,598)	$ (2,518,408)	$ (1,469,093)
Loss per common share, basic and diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted average number of common shares outstanding, basic	103,371,579	97,031,673	101,753,891	92,144,316
diluted	119,868,472

CONDENSED CONSOLIDATED CHANGES

CONDENSED CONSOLIDATED CHANGES IN STOCKHOLDERS EQUITY (DEFICIT) (UNAUDITED) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
March 31, 2021 at Dec. 31, 2019	$ 86,476	$ 0	$ 1,355,542	$ (2,241,305)	$ 0	$ (799,287)
Balance at beginning (in shares) at Dec. 31, 2019	86,475,673	0
Issuance of warrants			145,438			145,438
Conversion of warrants	$ 750	$ 0	(750)		0
Schedule of outstanding notes	750,000
Options issued and vested - 2021 Plan			5,004			5,004
Shares issued to BoD & Mgmnt - 2021 Plan	$ 6		2,241			2,247
Shares issued to BoD & Mgmnt - 2010 Plan (in shares)	6,000
Shares issued to Consultants - 2021 Plan	$ 650		147,600			148,250
Shares issued to Consultants - 2021 Plan (in shares)	650,000
Debt premium on convertible note			(937,007)			(937,007)
Debt premium accretion			104,568			104,568
Shares issued for conversion of principal and accrued interest	$ 350		33,782			34,132
Stock Issued During Period, Shares, Conversion of Convertible Securities	350,000
Net loss				(540,495)		(540,495)
Balance at ending (in shares) at Mar. 31, 2020	88,231,673	0
June 30, 2021 at Mar. 31, 2020	$ 88,232	$ 0	856,418	(2,781,800)	0	(1,837,150)
March 31, 2021 at Dec. 31, 2019	$ 86,476	$ 0	1,355,542	(2,241,305)	0	(799,287)
Balance at beginning (in shares) at Dec. 31, 2019	86,475,673	0
Issuance of warrants						145,438
Balance at ending (in shares) at Jun. 30, 2020	97,031,673	0
June 30, 2021 at Jun. 30, 2020	$ 97,032	$ 0	1,713,669	(3,710,398)	0	(1,899,697)
Net loss attributable to the non-controlling interest
March 31, 2021 at Dec. 31, 2019	$ 86,476	$ 0	1,355,542	(2,241,305)	0	(799,287)
Balance at beginning (in shares) at Dec. 31, 2019	86,475,673	0
Balance at ending (in shares) at Dec. 31, 2020	97,450,673	0
June 30, 2021 at Dec. 31, 2020	$ 97,451	$ 0	1,795,125	(4,721,923)	888,091	(1,941,256)
Net loss attributable to the non-controlling interest						(61,909)
March 31, 2021 at Mar. 31, 2020	$ 88,232	$ 0	856,418	(2,781,800)	0	(1,837,150)
Balance at beginning (in shares) at Mar. 31, 2020	88,231,673	0
Options issued and vested - 2021 Plan			691			691
Shares issued to BoD & Mgmnt - 2021 Plan	$ 8,800	$ 0			0	8,800
Shares issued to BoD & Mgmnt - 2010 Plan (in shares)	8,800,000
Debt premium accretion			856,560			856,560
Net loss				(928,598)		(928,598)
Balance at ending (in shares) at Jun. 30, 2020	97,031,673	0
June 30, 2021 at Jun. 30, 2020	$ 97,032	$ 0	1,713,669	(3,710,398)	0	(1,899,697)
Net loss attributable to the non-controlling interest
March 31, 2021 at Dec. 31, 2020	$ 97,451	$ 0	1,795,125	(4,721,923)	888,091	(1,941,256)
Balance at beginning (in shares) at Dec. 31, 2020	97,450,673	0
Options issued and vested - 2021 Plan			6,750			6,750
Shares issued to BoD & Mgmnt - 2021 Plan	$ 1,367	$ 0	326,665			328,032
Shares issued to BoD & Mgmnt - 2010 Plan (in shares)	1,366,800
Shares issued to Consultants - 2021 Plan	$ 1,832		437,944			439,776
Shares issued to Consultants - 2021 Plan (in shares)	1,832,400
Net loss				(1,621,707)		(1,621,707)
Balance at ending (in shares) at Mar. 31, 2021	100,649,873	0
June 30, 2021 at Mar. 31, 2021	$ 100,650	$ 0	2,566,484	(6,343,630)	1,183,477	(2,493,019)
Subsidiary stock transactions					450,000	450,000
Net loss attributable to the non-controlling interest					(154,614)	(154,614)
March 31, 2021 at Dec. 31, 2020	$ 97,451	$ 0	1,795,125	(4,721,923)	888,091	(1,941,256)
Balance at beginning (in shares) at Dec. 31, 2020	97,450,673	0
Issuance of warrants
Balance at ending (in shares) at Jun. 30, 2021	109,871,998	0
June 30, 2021 at Jun. 30, 2021	$ 109,872	$ 0	4,736,091	(7,240,331)	1,086,992	(1,307,376)
Net loss attributable to the non-controlling interest						(401,549)
March 31, 2021 at Mar. 31, 2021	$ 100,650	$ 0	2,566,484	(6,343,630)	1,183,477	(2,493,019)
Balance at beginning (in shares) at Mar. 31, 2021	100,649,873	0
Options issued and vested - 2021 Plan			7,650			7,650
Shares issued to BoD & Mgmnt - 2021 Plan	$ 90	$ 0	15,210			15,300
Shares issued to BoD & Mgmnt - 2010 Plan (in shares)	90,000
Shares issued to Consultants - 2021 Plan	$ 610		27,040			27,650
Shares issued to Consultants - 2021 Plan (in shares)	610,000
Shares issued to BoD & Mgmnt for conversion of debt	$ 7,591		979,273			986,864
Shares issued to BoD & Mgmnt for conversion of debt (in shares)	7,591,261
Shares issued to Consultants for conversion of debt	$ 931		120,111			121,042
Shares issued to Consultants for conversion of debt (in shares)	930,864
Subsidiary stock options					450	450
Net loss				(896,701)		(896,701)
Balance at ending (in shares) at Jun. 30, 2021	109,871,998	0
June 30, 2021 at Jun. 30, 2021	$ 109,872	$ 0	4,736,091	$ (7,240,331)	1,086,992	(1,307,376)
Subsidiary stock transactions					150,000	150,000
Net loss attributable to the non-controlling interest					$ (246,935)	(246,935)
Forgiveness of related party			$ 1,020,323			$ 1,020,323

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,919,957)	$ (1,469,093)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Debt discount amortization, incl. issuance of warrants	17,103	242,987
Default fee convertible notes		666,456
Stock-based compensation	825,608	164,992
Changes in operating assets and liabilities:
Pre-paid expenses	(224,586)
Other receivable		50,000
Accounts payable and accrued expenses	217,851	61,048
Accounts payable related party	674,290	87,176
Net cash used in operating activities	(1,409,691)	(196,434)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in intangibles	(8,954)
Net cash used in investing activities	(8,954)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from subsidiary stock transactions	600,000
Proceeds from issuance of convertible notes payable	1,165,000	264,000
Repayment of convertible notes payable		(232,948)
Net cash provided by financing activities	1,765,000	31,052
Net increase (decrease) in cash	346,355	(165,382)
Cash, beginning of period	41,688	169,628
Cash, end of period	388,043	4,246
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest paid		91,362
Income taxes paid
NON-CASH INVESTING & FINANCING ACTIVITIES
Issuance of warrants		145,438
Debt discount on convertible note	102,747
Debt premium on convertible note		937,007
Accretion of debt premium to additional paid-in capital		961,128
Common shares issued for the conversion of principal and accrued interest	1,107,906	34,132
Forgiveness of related party debt recorded to additional paid-in capital	$ 1,020,323

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	NOTE 1 – BACKGROUND AND ORGANIZATION Business Operations 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. 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 0.001 109,871,998 272,000 3.40 2.00 623,000 1.63 0.59 The Subsidiary 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 25,500,000 4,500,000 4.90 0.33 21,000,000 82 18 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 Principles of Consolidation The accompanying consolidated financial statements include the accounts of Bioxytran, Inc. a Nevada Corporation and its wholly owned subsidiary, Pharmalectin, Inc. of Delaware (collectively, the “Company”). All intercompany accounts have been eliminated upon consolidation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
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 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 “if converted” method. 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. 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 form transactions in a company’s own stock “. . . from the determination of net income or the results of operations under all circumstances.” During the six months ended June 30, 2021, the Company sold 1.8 million 600,000 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 three and six months ended June 30, 2021 and 2020. 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, 2020, using the new corporate tax rate of 21 percent. 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 six months ended June 30, 2021 the Company incurred $ 1,065,685 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. Debt Restructuring We follow the provisions of ASC 470-50, Modifications and Extinguishments, to account for all modifications or extinguishments of debt instruments. Under ASC 470-50, modifications or exchanges are considered extinguishments with gains or losses recognized in current earnings if the terms of the new debt and original instrument are substantially different. 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	6 Months Ended
	Jun. 30, 2021
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 June 30, 2021, the Company had cash of $ 388,043 1,326,329 7,240,331 During the six months ending June 30, 2021, the Company had raised $ 600,000 1,165,000 6 1,045,150 264,000 242,938 On June 24, 2021 the Company issued an S-1 for 5,300,000 5,300,000 477,000 4,823,000 17,653,077 0.13 2,165,000 The Company’s management do not foresee that COVID-19 has any impact for the Company and its ability to carry out their plans. 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 consolidated 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.

PRE-PAID EXPENSES AND OTHER CUR

PRE-PAID EXPENSES AND OTHER CURRENT ASSETS	6 Months Ended
	Jun. 30, 2021
Pre-paid Expenses And Other Current Assets
PRE-PAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 4 – PRE-PAID EXPENSES AND OTHER CURRENT ASSETS On June 30, 2021 there was $ 499,300 274,715

INTANGIBLES

INTANGIBLES	6 Months Ended
	Jun. 30, 2021
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 impairment charges were recorded for the six months ended June 30, 2021 and the year ended December 31, 2020. 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. The current patent applications are still on-going, and are therefore not yet subject to amortization. Estimated Life (years) June 30, 2021 December 31, 2020 Capitalized patent costs 20 $ 18,954 $ 10,000 Accumulated amortization — — Intangible assets, net $ 18,954 $ 10,000

ACCOUNTS PAYABLES AND ACCRUED E

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	6 Months Ended
	Jun. 30, 2021
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 June 30, 2021, there was no accounts payable to related parties in form of payroll and accrued expenses. On December 31, 2020 there was $307,176 in Accounts payable to related parties. The following table represents the major components of accounts payables and accrued expenses and other current liabilities at June 30, 2021 and at December 31, 2020: June 30, December 31, Accounts payable related party (1) $ — $ 307,176 Professional fees 125,352 84,325 Interest 20,735 263,135 Other accounts payable 5,333 667 Default Penalty — 673,956 Convertible notes payable , net of premium and discount 2,062,253 938,400 Total $ 2,213,673 $ 2,267,659 (1) Debt to related parties was on May 2, 2020 moved into convertible notes, and subsequently, on June 4, 2021 converted into common shares. At December 31, 2020 there was $ 120,000 67,176

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 7 – CONVERTIBLE NOTES PAYABLE As long as the following convertible notes remain outstanding, the Company is restricted from incurring any indebtedness or liens, except as permitted (as defined), and cannot amend its charter in any matter that materially effects rights of noteholders, repay or repurchase more than de minimis number of shares of common stock other than conversion or warrant shares, repay or repurchase all or any portion of any indebtedness, or pay cash dividends. Debt Restructuring On April 16, 2020, SEC ordered, pursuant to Section 12(k) of the Securities Exchange Act of 1934, that trading of BIXT is suspended for the period April 16 through April 29, 2020 As a result of the SEC ordered suspension the Company defaulted on ten outstanding Convertible Notes; resulting in an increase of the interest to 21 168 666,456 1,604,856 28,563 April 16, 2020 76,265 856,560 On May 2 and 3, 2021, Bioxytran, Inc. (the “Company”) entered into nine Note Agreements for a total amount of $ 3,266,846 1 6 (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 Notes require the Company prepare and file a Registration Statement on Form S-1 within a period of 60 days from issuance of the New Notes. A Form S-1 was filed with the SEC on June 24, 2021 and was declared effective by SEC on July 23, 2021, wherein the notes have a 180-day lock-up period. The transactions set forth below were approved by the Company’s Board of Directors on June 4, 2021. Name Amount due June 30, 2021 Accrued interest June 30, 2021 Converted notes Interest due at conversion Converted price Stock issued for Note conversion Notes sold in exchange for cash (1) $ 1,165,000 $ 10,270 $ $ $ — — Notes issued in exchange for accounts payable related party (2) 981,466 5,398 0.13 7,591,261 Notes issued in exchange for accounts payable consultant (2) 120,380 662 0.13 930,864 Note issued in exchange for defaulted notes (3) 1,000,000 10,105 — — $ 2,165,000 $ 20,375 $ 1,101,846 $ 6,060 8,522,125 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) The notes were exchanged in exchange for $ 1,101,846 (3) The "Old Notes" were paid off and assumed by a different entity/company that is considered a related party. Portions of the balance was forgiven and a new note of $ 1,000,000 The defaulted notes were returned to the Company on May 26, 2021 1,020,323 Name Due at May 26, 2019 Principal Amount Default Penalty Warrants Issued Term Exercise Price Amortization of Warrants Accrued Interest Old Notes Defaulted $ 938,400 $ 673,956 272,000 5 2.00 $ 97,279 $ 407,967 As part of the pay-off, the debt originating from a January 20, 2021 summary judgement by the Supreme Court of the State of New York, County of Nassau, awarding Power Up damages in the amount of $ 420,750 The outstanding warrants were transferred to the Company’s officers in lieu of interest on amounts due as at May 31, 2021 Convertible notes payable consists of the following at June 30, 2021 and December 31, 2020: June 30, 2021 December 31, 2020 Principal balance $ 2,165,000 $ 938,400 Default penalty — 673,956 Unamortized debt discount (102,747 ) — Outstanding , net of premium and discount $ 2,062,253 $ 1,612,356

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY The Company is authorized to issue 300,000,000 50,000,000 Preferred stock As of June 30, 2021, no Common stock On January 3, 2020, 100,000 12,000 On February 18, 2020, 250,000 22,132 On March 12, 2020, 750,000 416,666 For the six months ending June 30, 2020, 456,000 159,297 On June 4, 2021, 7,591,26 986,864 On June 4, 2021, 930,864 121,042 For the six months ending June 30, 2021, 3,899,200 810,758 As at June 30, 2021, the Company has 109,871,998 97,450,673 Common Stock Warrants For the six months ended June 30, 2021 the Company did not issue any warrants. For the six months ended June 30, 2020 the Company issued 408,333 129,929 The fair value of stock warrants granted for the six months ended June 30, 2021 was calculated with the following assumptions: June 30, 2020 Risk-free interest rate 0.46 1.67 % Expected dividend yield 0 % Volatility factor (monthly) 158.22 % Expected life of warrant 5 years The following table summarizes the Company’s common stock warrant activity for the six months ended June 30, 2021 and 2020: Number of Warrants Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2020 616,666 $ 1.06 4.2 Granted 405,334 0.36 0.9 Exercised (750,000 ) — — Forfeited/Canceled — — — Outstanding as at December 31, 2020 272,000 $ 2.00 3.9 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at June 30, 2021 272,000 $ 2.00 3.4 On June 4, 2021, the Warrants were transferred to the Company’s officers in lieu of interest on amounts due as at May 31, 2021 The following table summarizes information about stock warrants that are vested or expected to vest at June 30, 2021: Warrants Outstanding Exercisable Warrants Exercise Price 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 $ 2.00 272,000 $ 2.00 3.40 $ — 272,000 $ 2.00 3.40 $ — The following table sets forth the status of the Company’s non-vested warrants as at June 30, 2021 and December 31, 2020: Number of Warrants Weighted- Average Grant-Date Fair Value Non-vested as at December 31, 2020 — $ — Granted — — Forfeited — — Vested — — Non-vested as at June 30, 2021 — $ — The weighted-average remaining contractual life for warrants exercisable at June 30, 2021 is 3.65 years 0 0 Sales of Shares in Subsidiary # of shares # of options June 30, 2021 December 31, 2020 Minority owners cash investment 4,500,000 $ 1,550,000 $ 950,000 Bioxytran non-dilutive equity 15,000,000 1,500 1,500 Bioxytran dilutive equity 6,000,000 2,000,000 — Issued stock options $0.33 4,500,000 450 — 25,500,000 4,500,000 3,551,950 951,500 For the six months ended June 30, 2021 there were 1,800,000 600,000

STOCK OPTION PLAN AND STOCK-BAS

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2021
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% of common stock, automatically adjusted on January 1 each year. 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. As at January 18, 2021, the 2010 Stock Plan was retired and depleted. On January 19, 2021, the Board of Directors “The 2021 Stock Plan” (2021 Plan) with the same terms as the 2010 Plan, as at June 30, 2021, 90,000 700,000 Shares Awarded and Issued 2010 Plan: On January 1, 2020 the Company granted 250,000 0.285 71,250 On January 31, 2020 the Company granted two subcontractors a total of 200,000 0.14 28,000 On February 21, 2020 the Company granted 3,000 0.439 1,317 On March 18, 2020 the Company granted 200,000 0.245 49,000 On May 1, 2020 the Company appointed Mr. Mike Sheikh as EVP of Business Development. Mr. Sheikh was issued 8,800,000 0.001 8,800 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 equally divided to 227,800 shares/each to fourteen of the Company’s Managers, Board- and Medical Advisory Board members, as well as to indispensable Consultants currently working on the clinical trial submissions with the FDA 765,408 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 Number of Shares Fair Value Weighted Average Market Value per Share Shares Issued as of December 31, 2019 471,000 $ 0.27 1.49 $ 0.77 Shares Issued 9,456,000 0.003 0.44 0.01 Shares Issued as of June 30, 2020 9,927,000 $ 0.003 1.49 $ 0.10 Shares Issued as of December 31, 2020 11,002,000 $ 0.003 1.49 $ 0.10 Shares Issued 3,899,200 0.001 0.24 0.21 Shares Issued as of June 30, 2021 15,001,200 $ 0.001 1.49 $ 0.13 For the six months ended June 30, 2021, the Company recorded stock-based compensation expense of $ 810,758 159,297 Stock options granted and vested 2010 Plan: On January 1, 2020 the Company granted 3,000 0.31 603 On February 1, 2020 the Company granted 45,000 0.15 4,401 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 The fair value of stock options granted and revaluation of non-employee consultant options for the six months ended June 30, 2021 and 2020 was calculated with the following assumptions: June 30, 2021 June 30, 2020 Risk-free interest rate 0.17 0.35 % 1.32 1.69 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 161.18 % 126.37 % Expected life of options 3 years 3 years For the six months ended June 30, 2021, the Company recorded compensation expense of $ 14,400 5,004 T he following table summarizes the Company’s stock option activity for the six months ended June 30, 2021, and 2020: Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of December 31, 2019 341,000 $ 0.61 1.21 $ 0.96 Granted 96,000 0.001 0.31 0.08 Exercised — — — Options forfeited/cancelled — — — Outstanding as of June 30, 2020 437,000 $ 0.001 1.21 $ 0.77 Outstanding as of December 31, 2020 533,000 $ 0.001 1.21 $ 0.71 Granted 90,000 0.19 0.20 0.20 Exercised — — — Options forfeited/cancelled — — — Outstanding as of June 30, 2021 623,000 $ 0.001 1.21 $ 0.59 The following table summarizes information about stock options that are vested or expected to vest at June 30, 2021: 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 45,000 $ 0.001 1.83 $ — 45,000 $ 0.001 1.83 $ — 0.05 3,000 0.05 2.25 — 3,000 0.05 2.25 — 0.15 90,000 0.15 1.83 — 90,000 0.15 1.83 — 0.18 45,000 0.18 2.33 — 45,000 0.18 2.33 — 0.19 45,000 0.19 2.58 — 45,000 0.19 2.58 — 0.20 48,000 0.20 2.55 — 48,000 0.20 2.55 — 0.31 3,000 0.31 1.50 — 3,000 0.31 1.50 — 0.32 3,000 0.32 1.75 — 3,000 0.32 1.75 — 0.73 3,000 0.73 1.25 — 3,000 0.73 1.25 — 0.61 45,000 0.61 1.34 — 45,000 0.61 1.34 — 0.95 200,000 0.95 1.20 — 200,000 0.95 1.20 — 1.09 3,000 1.09 1.00 — 3,000 1.09 1.00 — 1.10 45,000 1.10 1.08 — 45,000 1.10 1.08 — 1.21 45,000 1.21 0.83 — 45,000 1.21 0.83 — $ 0.001 1.21 623,000 $ 0.59 1.63 $ — 623,000 $ 0.59 1.63 $ — The following table sets forth the status of the Company’s non-vested stock options as of June 30, 2021 and December 31, 2020: Number of Weighted Average Grant-Date Fair Value Non-vested as of December 31, 2020 — $ — Granted 90,000 0.20 Forfeited — — Vested 90,000 0.20 Non-vested as of June 30, 2021 — $ — The weighted-average remaining estimated life for options exercisable at June 30, 2021 is 1.63 The aggregate intrinsic value for fully vested, exercisable options was $ 0 0 At June 30, 2021 the Company there are 16,801,430 Options granted in Subsidiary For the six months ended June 30, 2021 there were 4,500,000 3 450 At June 30, 2021 the Subsidiary there are

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	6 Months Ended
	Jun. 30, 2021
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NOTE 10 – NON-CONTROLLING INTEREST June 30, 2021 December 31, 2020 Net loss Subsidiary (2,063,754 ) (687,883 ) Net loss attributable to the non-controlling interest 401,549 61,909 Net loss affecting Bioxytran (1,662,205 ) (625,974 ) Accumulated losses (2,751,637 ) (687,883 ) Accumulated losses attributable to the non-controlling interest 463,459 61,909 Accumulated losses Bioxytran (2,288,178 ) (625,974 ) Net equity non-controlling interest 1,086,992 888,091 At December 31, 2020 there were 17,700,000 30,000,000 15 million 85 25,500,000 21 million 82 4,500,000 3 0.33

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Employment contracts The Company’s executive officers have entered employment contracts and confidentiality, non-disclosure and assignment of invention agreements. The employment agreements do not provide for the payment of any compensation to our executive officers but provide for the payment of $ 100,000 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 of the law-suite and forfeiture of earlier awarded damages.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated events from June 30, 2021 through the date the financial statements were issued. The events requiring disclosure for this period are as follows; Common stock Shares awarded, but not On July 1, 2021 the Company granted 10,000 10 0.001 On July 1, 2021 the Company granted 90,000 90 0.001 Stock options granted and vested, under the 2021 Stock Plan: On August 1, 2021 the Company granted 45,000 three 0.001 45 The Company’s management has evaluated events occurring after June 30, 2021 through the date the financial statements were issued and did not identify any further subsequent events requiring disclosure.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Cash	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 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 “if converted” method.
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 in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Accounting for subsidiary stock transactions	Accounting for subsidiary stock transactions The Company accounts for subsidiary stock transactions in accordance with Opinions of the Accounting Principles Board 09 (APBO No. 9). In paragraph 28, this pronouncement excluded all adjustments form transactions in a company’s own stock “. . . from the determination of net income or the results of operations under all circumstances.” During the six months ended June 30, 2021, the Company sold 1.8 million 600,000
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 three and six months ended June 30, 2021 and 2020. 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, 2020, using the new corporate tax rate of 21 percent.
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. During the six months ended June 30, 2021 the Company incurred $ 1,065,685
Intangibles – Goodwill and Other	Intangibles – Goodwill and Other Valuation of intangibles are in accordance with ASC 350. Costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at award date, which varies depending on the pendency period of the application, generally approximating seventeen years. Capitalized patent costs, also referred to as patent prosecution costs, include internal legal labor, professional legal fees, government filing fees and translation fees related to expanding the Company’s patent portfolio. Costs associated with the maintenance and annuity fees of patents are accounted for as prepaid assets at the time of payment and amortized over the shorter of the maintenance period or remaining life of the related patent.
Accrued Expenses	Accrued Expenses As part of the process of preparing our consolidated financial statements, we are required to estimate accrued expenses. This process involves identifying services that third parties have performed on our behalf and estimating the level of service performed and the associated cost incurred on these services as at each balance sheet date in our consolidated financial statements. Examples of estimated accrued expenses include professional service fees, such as those arising from the services of attorneys and accountants and accrued payroll expenses. In connection with these service fees, our estimates are most affected by our understanding of the status and timing of services provided relative to the actual services incurred by the service providers. In the event that we do not identify certain costs that have been incurred or we under- or over-estimate the level of services or costs of such services, our reported expenses for a reporting period could be understated or overstated. The date on which certain services commence, the level of services performed on or before a given date, and the cost of services are often subject to our judgment. We make these judgments based upon the facts and circumstances known to us in accordance with accounting principles generally accepted in the U.S.
Warrants	Warrants The Company has issued common stock warrants in connection with the execution of certain equity and debt financings. The fair value of warrants is determined using the Black-Scholes option-pricing model using assumptions regarding volatility of our common share price, remaining life of the warrant, and risk-free interest rates at each period end.
Fair Value	Fair Value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”) and Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”), which permits entities to choose to measure many financial instruments and certain other items at fair value.
Debt Restructuring	Debt Restructuring We follow the provisions of ASC 470-50, Modifications and Extinguishments, to account for all modifications or extinguishments of debt instruments. Under ASC 470-50, modifications or exchanges are considered extinguishments with gains or losses recognized in current earnings if the terms of the new debt and original instrument are substantially different.
Recent Accounting Pronouncements	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.

INTANGIBLES (Tables)

INTANGIBLES (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
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. The current patent applications are still on-going, and are therefore not yet subject to amortization.	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. The current patent applications are still on-going, and are therefore not yet subject to amortization. Estimated Life (years) June 30, 2021 December 31, 2020 Capitalized patent costs 20 $ 18,954 $ 10,000 Accumulated amortization — — Intangible assets, net $ 18,954 $ 10,000

ACCOUNTS PAYABLES AND ACCRUED_2

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
The following table represents the major components of accounts payables and accrued expenses and other current liabilities at June 30, 2021 and at December 31, 2020:	The following table represents the major components of accounts payables and accrued expenses and other current liabilities at June 30, 2021 and at December 31, 2020: June 30, December 31, Accounts payable related party (1) $ — $ 307,176 Professional fees 125,352 84,325 Interest 20,735 263,135 Other accounts payable 5,333 667 Default Penalty — 673,956 Convertible notes payable , net of premium and discount 2,062,253 938,400 Total $ 2,213,673 $ 2,267,659 (1) Debt to related parties was on May 2, 2020 moved into convertible notes, and subsequently, on June 4, 2021 converted into common shares. At December 31, 2020 there was $ 120,000 67,176

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
The transactions set forth below were approved by the Company’s Board of Directors on June 4, 2021.	The transactions set forth below were approved by the Company’s Board of Directors on June 4, 2021. Name Amount due June 30, 2021 Accrued interest June 30, 2021 Converted notes Interest due at conversion Converted price Stock issued for Note conversion Notes sold in exchange for cash (1) $ 1,165,000 $ 10,270 $ $ $ — — Notes issued in exchange for accounts payable related party (2) 981,466 5,398 0.13 7,591,261 Notes issued in exchange for accounts payable consultant (2) 120,380 662 0.13 930,864 Note issued in exchange for defaulted notes (3) 1,000,000 10,105 — — $ 2,165,000 $ 20,375 $ 1,101,846 $ 6,060 8,522,125 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) The notes were exchanged in exchange for $ 1,101,846 (3) The "Old Notes" were paid off and assumed by a different entity/company that is considered a related party. Portions of the balance was forgiven and a new note of $ 1,000,000
CONVERTIBLE NOTES PAYABLE (Details 1)	Name Due at May 26, 2019 Principal Amount Default Penalty Warrants Issued Term Exercise Price Amortization of Warrants Accrued Interest Old Notes Defaulted $ 938,400 $ 673,956 272,000 5 2.00 $ 97,279 $ 407,967
Convertible notes payable consists of the following at June 30, 2021 and December 31, 2020:	Convertible notes payable consists of the following at June 30, 2021 and December 31, 2020: June 30, 2021 December 31, 2020 Principal balance $ 2,165,000 $ 938,400 Default penalty — 673,956 Unamortized debt discount (102,747 ) — Outstanding , net of premium and discount $ 2,062,253 $ 1,612,356

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
The fair value of stock warrants granted for the six months ended June 30, 2021 was calculated with the following assumptions:	The fair value of stock warrants granted for the six months ended June 30, 2021 was calculated with the following assumptions: June 30, 2020 Risk-free interest rate 0.46 1.67 % Expected dividend yield 0 % Volatility factor (monthly) 158.22 % Expected life of warrant 5 years
The following table summarizes the Company’s common stock warrant activity for the six months ended June 30, 2021 and 2020:	The following table summarizes the Company’s common stock warrant activity for the six months ended June 30, 2021 and 2020: Number of Warrants Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2020 616,666 $ 1.06 4.2 Granted 405,334 0.36 0.9 Exercised (750,000 ) — — Forfeited/Canceled — — — Outstanding as at December 31, 2020 272,000 $ 2.00 3.9 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at June 30, 2021 272,000 $ 2.00 3.4
The following table summarizes information about stock warrants that are vested or expected to vest at June 30, 2021:	The following table summarizes information about stock warrants that are vested or expected to vest at June 30, 2021: Warrants Outstanding Exercisable Warrants Exercise Price 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 $ 2.00 272,000 $ 2.00 3.40 $ — 272,000 $ 2.00 3.40 $ —
The following table sets forth the status of the Company’s non-vested warrants as at June 30, 2021 and December 31, 2020:	The following table sets forth the status of the Company’s non-vested warrants as at June 30, 2021 and December 31, 2020: Number of Warrants Weighted- Average Grant-Date Fair Value Non-vested as at December 31, 2020 — $ — Granted — — Forfeited — — Vested — — Non-vested as at June 30, 2021 — $ —
STOCKHOLDERS' EQUITY (Details 4)	# of shares # of options June 30, 2021 December 31, 2020 Minority owners cash investment 4,500,000 $ 1,550,000 $ 950,000 Bioxytran non-dilutive equity 15,000,000 1,500 1,500 Bioxytran dilutive equity 6,000,000 2,000,000 — Issued stock options $0.33 4,500,000 450 — 25,500,000 4,500,000 3,551,950 951,500

STOCK OPTION PLAN AND STOCK-B_2

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value [Table Text Block]	Number of Shares Fair Value Weighted Average Market Value per Share Shares Issued as of December 31, 2019 471,000 $ 0.27 1.49 $ 0.77 Shares Issued 9,456,000 0.003 0.44 0.01 Shares Issued as of June 30, 2020 9,927,000 $ 0.003 1.49 $ 0.10 Shares Issued as of December 31, 2020 11,002,000 $ 0.003 1.49 $ 0.10 Shares Issued 3,899,200 0.001 0.24 0.21 Shares Issued as of June 30, 2021 15,001,200 $ 0.001 1.49 $ 0.13
The fair value of stock options granted and revaluation of non-employee consultant options for the six months ended June 30, 2021 and 2020 was calculated with the following assumptions:	The fair value of stock options granted and revaluation of non-employee consultant options for the six months ended June 30, 2021 and 2020 was calculated with the following assumptions: June 30, 2021 June 30, 2020 Risk-free interest rate 0.17 0.35 % 1.32 1.69 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 161.18 % 126.37 % Expected life of options 3 years 3 years
he following table summarizes the Company’s stock option activity for the six months ended June 30, 2021, and 2020:	T he following table summarizes the Company’s stock option activity for the six months ended June 30, 2021, and 2020: Number of Options Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as of December 31, 2019 341,000 $ 0.61 1.21 $ 0.96 Granted 96,000 0.001 0.31 0.08 Exercised — — — Options forfeited/cancelled — — — Outstanding as of June 30, 2020 437,000 $ 0.001 1.21 $ 0.77 Outstanding as of December 31, 2020 533,000 $ 0.001 1.21 $ 0.71 Granted 90,000 0.19 0.20 0.20 Exercised — — — Options forfeited/cancelled — — — Outstanding as of June 30, 2021 623,000 $ 0.001 1.21 $ 0.59
The following table summarizes information about stock options that are vested or expected to vest at June 30, 2021:	The following table summarizes information about stock options that are vested or expected to vest at June 30, 2021: 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 45,000 $ 0.001 1.83 $ — 45,000 $ 0.001 1.83 $ — 0.05 3,000 0.05 2.25 — 3,000 0.05 2.25 — 0.15 90,000 0.15 1.83 — 90,000 0.15 1.83 — 0.18 45,000 0.18 2.33 — 45,000 0.18 2.33 — 0.19 45,000 0.19 2.58 — 45,000 0.19 2.58 — 0.20 48,000 0.20 2.55 — 48,000 0.20 2.55 — 0.31 3,000 0.31 1.50 — 3,000 0.31 1.50 — 0.32 3,000 0.32 1.75 — 3,000 0.32 1.75 — 0.73 3,000 0.73 1.25 — 3,000 0.73 1.25 — 0.61 45,000 0.61 1.34 — 45,000 0.61 1.34 — 0.95 200,000 0.95 1.20 — 200,000 0.95 1.20 — 1.09 3,000 1.09 1.00 — 3,000 1.09 1.00 — 1.10 45,000 1.10 1.08 — 45,000 1.10 1.08 — 1.21 45,000 1.21 0.83 — 45,000 1.21 0.83 — $ 0.001 1.21 623,000 $ 0.59 1.63 $ — 623,000 $ 0.59 1.63 $ —
The following table sets forth the status of the Company’s non-vested stock options as of June 30, 2021 and December 31, 2020:	The following table sets forth the status of the Company’s non-vested stock options as of June 30, 2021 and December 31, 2020: Number of Weighted Average Grant-Date Fair Value Non-vested as of December 31, 2020 — $ — Granted 90,000 0.20 Forfeited — — Vested 90,000 0.20 Non-vested as of June 30, 2021 — $ —

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	6 Months Ended
	Jun. 30, 2021
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	June 30, 2021 December 31, 2020 Net loss Subsidiary (2,063,754 ) (687,883 ) Net loss attributable to the non-controlling interest 401,549 61,909 Net loss affecting Bioxytran (1,662,205 ) (625,974 ) Accumulated losses (2,751,637 ) (687,883 ) Accumulated losses attributable to the non-controlling interest 463,459 61,909 Accumulated losses Bioxytran (2,288,178 ) (625,974 ) Net equity non-controlling interest 1,086,992 888,091

BACKGROUND AND ORGANIZATION (De

BACKGROUND AND ORGANIZATION (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Sep. 21, 2018	Oct. 05, 2017
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized	300,000,000	300,000,000
Common stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Common stock, shares outstanding	109,871,998	97,450,673
Stock options value	$ 623,000
Average remaining exercise	1 year 7 months 17 days
Average price	$ 0.59
Ownership percentage	18.00%
Subsidiaries [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
Preferred stock, shares authorized				5,000,000
Preferred stock, par value				$ 0.0001
Stock options value	$ 4,500,000
Average remaining exercise	4 years 10 months 24 days
Average price	$ 0.33
Common stock, outstanding	25,500,000
Equity method investment ownership	21,000,000
Ownership percentage	82.00%
Warrant [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares outstanding	109,871,998
Stock options value	$ 272,000
Average remaining exercise	3 years 4 months 24 days
Average price	$ 2
Delaware [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
Preferred stock, shares authorized			50,000,000	5,000,000
Preferred stock, par value			$ 0.001	$ 0.0001

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Condensed Cash Flow Statements, Captions [Line Items]
Equity method investment amount			$ 1,800,000
Research and development expenses	$ 718,652		1,065,685
Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Equity method investment amount			$ 600,000

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	Jun. 24, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 04, 2021	Dec. 31, 2020	Dec. 31, 2019
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash		$ 388,043	$ 4,246		$ 41,688	$ 169,628
Negative working capital		1,326,329
Cumulative net loss		(7,240,331)			$ (4,721,923)
Proceeds from the issuance of common stock		$ 600,000
Proceeds from issuance of debt			264,000
Paid back issuance of convertible debt			$ 242,938
Common stock, shares issued	5,300,000	109,871,998			97,450,673
Common stock, Value	$ 5,300,000
Manager fee	477,000
Aiming to raise a net	$ 4,823,000
Conversion of stock shares	17,653,077
Conversion price	$ 0.13
Accrued interest	$ 2,165,000			$ 20,375
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash		$ 1,165,000
Proceeds from the issuance of common stock		$ 1,045,150
Interest rate		6.00%

PRE-PAID EXPENSES AND OTHER C_2

PRE-PAID EXPENSES AND OTHER CURRENT ASSETS (Details Narrative) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Contract Research Organization [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Prepaid expense and other assets current	$ 499,300	$ 274,715

Amortization of capitalized pat

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, whic (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated life (years)	20 years
Capitalized patent costs	$ 18,954	$ 10,000
Accumulated amortization	0	0
Intangible assets, net	$ 18,954	$ 10,000

ACCOUNTS PAYABLES AND ACCRUED_3

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)		Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable related party	[1]		$ 307,176
Professional fees		125,352	84,325
Interest		20,735	263,135
Other accounts payable		5,333	667
Default Penalty			673,956
Convertible notes payable, net of premium and discount		2,062,253	938,400
Total		$ 2,213,673	$ 2,267,659
[1]	Debt to related parties was on May 2, 2020 moved into convertible notes, and subsequently, on June 4, 2021 converted into common shares. At December 31, 2020 there was

ACCOUNTS PAYABLES AND ACCRUED_4

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative)	12 Months Ended
	Dec. 31, 2020USD ($)
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Accrued salary expenses	$ 120,000
Executive Vice President [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Accrued salary expenses	$ 67,176

The transactions set forth belo

The transactions set forth below were approved by the Company’s Board of Directors on June 4, 2021. (Details) - USD ($)		Jun. 30, 2021	Jun. 24, 2021	Jun. 04, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Long-term Debt, Gross				$ 2,165,000
Interest Receivable			$ 2,165,000	20,375
Debt Instrument, Face Amount				1,101,846
Interest due at conversion				$ 6,060
Debt Instrument, Convertible, Conversion Price			$ 0.13
Stock issued for note conversion				8,522,125
Forgiven balance		$ 1,000,000
Note Sold In Exchange For Cash [Member]
Short-term Debt [Line Items]
Long-term Debt, Gross	[1]			$ 1,165,000
Interest Receivable	[1]			$ 10,270
Debt Instrument, Convertible, Conversion Price	[1]
Stock issued for note conversion	[1]
Notes Issued In Exchange For Accounts Payable Related Party [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	[2]			$ 981,466
Interest due at conversion	[2]			$ 5,398
Debt Instrument, Convertible, Conversion Price	[2]			$ 0.13
Stock issued for note conversion	[2]			7,591,261
Notes Issued In Exchange For Accounts Payable Consultant [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	[2]			$ 120,380
Interest due at conversion	[2]			$ 662
Debt Instrument, Convertible, Conversion Price	[2]			$ 0.13
Stock issued for note conversion	[2]			930,864
Note Issued In Exchange For Defaulted Notes [Member]
Short-term Debt [Line Items]
Long-term Debt, Gross	[3]			$ 1,000,000
Interest Receivable	[3]			$ 10,105
Debt Instrument, Convertible, Conversion Price	[3]
Stock issued for note conversion	[3]
[1]	Net cash received for these notes were $ 1,045,150 119,850
[2]	The notes were exchanged in exchange for $ 1,101,846
[3]	The "Old Notes" were paid off and assumed by a different entity/company that is considered a related party. Portions of the balance was forgiven and a new note of $ 1,000,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 24, 2021	Jun. 04, 2021
Short-term Debt [Line Items]
Principal amount			$ 1,101,846
Accured interest		$ 2,165,000	$ 20,375
Warrant [Member]
Short-term Debt [Line Items]
Warrants term	3 years 7 months 24 days
Old Note [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	May 26, 2019
Debt instrument name	Old Notes
Debt instrument default	Defaulted
Principal amount	$ 938,400
Debt Instrument, Debt Default, Amount	$ 673,956
Old Note [Member] | Warrant [Member]
Short-term Debt [Line Items]
Number of warrants issued	272,000
Warrants term	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2
Amortization of Warrants	$ 97,279
Accured interest	$ 407,967

Convertible notes payable consi

Convertible notes payable consists of the following at June 30, 2021 and December 31, 2020: (Details) - Convertible Notes Payable [Member] - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Principal balance	$ 2,165,000	$ 938,400
Default penalty		673,956
Unamortized debt discount	(102,747)
Outstanding, net of premium and discount	$ 2,062,253	$ 1,612,356

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	May 03, 2021	Jan. 20, 2021	Apr. 16, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 04, 2021	May 26, 2021
Short-term Debt [Line Items]
Description of suspended period			April 16 through April 29, 2020
Amortized to interest expense				$ 17,103	$ 76,265	$ 17,103	$ 242,987
Principal amount								$ 1,101,846
Loss Contingency, Damages Awarded, Value		$ 420,750
Ten Outstanding Convertible Notes [Member]
Short-term Debt [Line Items]
Debt instrument increase of interest rate						21.00%
Principal rate increase						168.00%
Debt instrument increase						$ 666,456
Debt instrument increase to						1,604,856
Interest accrual increased per month						$ 28,563
Debt instrument default date						Apr. 16, 2020
Amortized to interest expense						$ 76,265
Remaining debt premium accreted to additional paid-in capital						$ 856,560
New Note [Member] | Nine Note Agreements [Member]
Short-term Debt [Line Items]
Principal amount	$ 3,266,846
Debt instrument term	1 year
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Convertible, Terms of Conversion Feature	(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.
Note Sold In Exchange For Cash [Member] | Wallach Beth Capital LLC [Member]
Short-term Debt [Line Items]
Principal amount								1,045,150
Debt discount								119,850
Notes Issued In Exchange For Accounts Payable Related Party And Two Consultants [Member]
Short-term Debt [Line Items]
Principal amount								$ 1,101,846
Default Notes [Member]
Short-term Debt [Line Items]
Debt forgiveness, aditional paid in capital									$ 1,020,323

The fair value of stock warrant

The fair value of stock warrants granted for the six months ended June 30, 2021 was calculated with the following assumptions: (Details)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected dividend yield	0.00%	0.00%
Volatility factor (monthly)	161.18%	126.37%
Expected life of warrant	3 years	3 years
Common Stock Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected dividend yield	0.00%
Volatility factor (monthly)	158.22%
Expected life of warrant	5 years
Common Stock Warrants [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate	0.46%
Common Stock Warrants [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate	1.67%

The following table summarizes

The following table summarizes the Company’s common stock warrant activity for the six months ended June 30, 2021 and 2020: (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted-Average Exercise Price, Outstanding, Ending balance	$ 0.59
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares, Outstanding, Beginning balance	272,000	616,666
Weighted Average Exercise Price, Outstanding as of beginning	$ 2	$ 1.06
Weighted-Average Remaining Expected Term, Beginning balance		4 years 2 months 12 days
Number of shares, Granted		405,334
Weighted-Average Exercise Price, granted		$ 0.36
Weighted-Average Remaining Expected Term, Options granted		10 months 24 days
Number of shares, Exercised		(750,000)
Weighted-Average Exercise Price, exercised
Number of shares, Forfeited/Canceled
Weighted-Average Exercise Price, Forfeited/Cancelled
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	272,000	272,000
Weighted-Average Exercise Price, Outstanding, Ending balance	$ 2	$ 2
Weighted-Average Remaining Expected Term, Ending balance	3 years 4 months 24 days	3 years 10 months 24 days

The following table summarize_2

The following table summarizes information about stock warrants that are vested or expected to vest at June 30, 2021: (Details) - Common Stock Warrants [Member] - PowerUp [Member]	6 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Number of Warrants | shares	272,000
Warrants Outstanding, Weighted Average Exercise Price Per Share | $ / shares	$ 2
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years 4 months 24 days
Warrants Outstanding, Aggregate Intrinsic Value | $
Exercisable Warrants, Number of Warrants | shares	272,000
Exercisable Warrants, Weighted Average Exercise Price Per Share | $ / shares	$ 2
Exercisable Warrants, Weighted Average Remaining Contractual Life (Years)	3 years 4 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value | $

The following table sets forth

The following table sets forth the status of the Company’s non-vested warrants as at June 30, 2021 and December 31, 2020: (Details) - Common Stock Warrants [Member]	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Options, Non-vested as beginning | shares
Weighted- Average Grant-Date Fair Value, Non-vested as beginning | $ / shares
Number of Options, Granted | shares
Weighted- Average Grant-Date Fair Value, Granted | $ / shares
Number of Options, Forfeited | shares
Weighted- Average Grant-Date Fair Value, Forfeited | $ / shares
Number of Options, Vested | shares
Weighted- Average Grant-Date Fair Value, Vested | $ / shares
Number of Options, Non-vested as Ending | shares
Weighted- Average Grant-Date Fair Value, Non-vested as Ending | $ / shares

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Number of share issued	25,500,000
Sale of stock consideration received	$ 3,551,950	$ 951,500
Number of options issued	4,500,000
Minority Owners Cash Investment [Member]
Subsidiary, Sale of Stock [Line Items]
Number of share issued	4,500,000
Sale of stock consideration received	$ 1,550,000	950,000
Bioxytran On Dilutive Equity [Member]
Subsidiary, Sale of Stock [Line Items]
Number of share issued	15,000,000
Sale of stock consideration received	$ 1,500	$ 1,500
Bioxytran Dilutive Equity [Member]
Subsidiary, Sale of Stock [Line Items]
Number of share issued	6,000,000
Sale of stock consideration received	$ 2,000,000
Issued Stock Options [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock consideration received	$ 450
Number of options issued	4,500,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jun. 04, 2021	Mar. 12, 2021	Feb. 18, 2021	Jan. 03, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 24, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized					300,000,000			300,000,000
Preferred stock, shares authorized					50,000,000			50,000,000
Preferred stock, shares issued					0			0
Common stock, shares issued					109,871,998		5,300,000	97,450,673
Common Stock, Shares, Outstanding					109,871,998			97,450,673
Pharmalectin Partners, LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued					1,800,000
Value of shares issued					$ 600,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant term					3 years 7 months 24 days
Aggregate intrinsic value for fully vested, exercisable warrants					$ 0			$ 0
Warrant [Member] | Convertible Note Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued						408,333
Debt discount						$ 129,929
Auctus Note 2 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares			250,000	100,000
Conversion of accrued interest			$ 22,132	$ 12,000
Auctus Note 1 and 2 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares		750,000
Warrants as part of a convertible note agreement		416,666
2010 Stock Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares						456,000
Conversion of accrued interest						$ 159,297
Three Convertible Notes [Member] | Management [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares	7,591.26
Conversion of accrued interest	$ 986,864
Two Convertible Notes [Member] | Management [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares	930,864
Conversion of accrued interest	$ 121,042
Stock Plan 2010 And 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares					3,899,200
Conversion of accrued interest					$ 810,758

STOCK OPTION PLAN AND STOCK-B_3

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Details) - Stock Awards Plan [Member] - $ / shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted at beginning	11,002,000	471,000
Weighted average market value per share at beginning	$ 0.10	$ 0.77
Number of shares, shares granted	3,899,200	9,456,000
Weighted average market value per share, shares granted	$ 0.21	$ 0.01
Number of shares granted at beginning		9,927,000
Weighted average market value per share at ending	$ 0.13	$ 0.10
Number of shares granted at ending	15,001,200
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value per share at beginning	$ 0.003	0.27
Fair value per share, shares granted	0.001	0.003
Fair value per share at ending	0.001	0.003
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value per share at beginning	1.49	1.49
Fair value per share, shares granted	0.24	0.44
Fair value per share at ending	$ 1.49	$ 1.49

The fair value of stock options

The fair value of stock options granted and revaluation of non-employee consultant options for the six months ended June 30, 2021 and 2020 was calculated with the following assumptions: (Details)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Risk-free interest rate, Minimum	0.17%	1.32%
Risk-free interest rate, Maximum	0.35%	1.69%
Expected dividend yield	0.00%	0.00%
Volatility factor (weekly)	161.18%	126.37%
Expected life of option	3 years	3 years

he following table summarizes t

he following table summarizes the Company’s stock option activity for the six months ended June 30, 2021, and 2020: (Details) - $ / shares	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-Average Exercise Price, Outstanding, Ending balance	$ 0.59
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Outstanding, Beginning balance	533,000	341,000	341,000
Weighted Average Exercise Price, Outstanding as of beginning	$ 0.71	$ 0.96	$ 0.96
Number of shares, Granted	90,000	96,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.20	$ 0.08
Exercised
Exercise Price per Share, Exercised
Weighted Average Exercise Price per Share, Exercised
Options forfeited/cancelled
Exercise Price per Share, Options forfeited/cancelled
Weighted Average Exercise Price per Share, Options forfeited/cancelled
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	623,000	437,000	533,000
Weighted-Average Exercise Price, Outstanding, Ending balance	$ 0.59	$ 0.77	$ 0.71
Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price per Share, Outstanding at beginning	0.001	0.61	0.61
Exercise Price per Share, Granted	0.19	0.001
Exercise Price per Share, Outstanding at ending	0.001	0.001	0.001
Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price per Share, Outstanding at beginning	1.21	1.21	1.21
Exercise Price per Share, Granted	0.20	0.31
Exercise Price per Share, Outstanding at ending	$ 1.21	$ 1.21	$ 1.21

The following table summarize_3

The following table summarizes information about stock options that are vested or expected to vest at June 30, 2021: (Details)	6 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	623,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.59
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 7 months 17 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	623,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.59
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 7 months 17 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price, Lower Range Limit	$ 0.001
Exercise Price, Upper Range Limit	$ 1.21
Exercise Price 0.001 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	45,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.001
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 9 months 29 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.001
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 9 months 29 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.05 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	3,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.05
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years 3 months
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	3,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.05
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	2 years 3 months
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.15 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	90,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.15
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 9 months 29 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	90,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.15
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 9 months 29 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.18 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	45,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.18
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years 3 months 29 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.18
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	2 years 3 months 29 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.19 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	45,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.19
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years 6 months 29 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.19
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	2 years 6 months 29 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.20 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	48,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.20
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years 6 months 18 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	48,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.20
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	2 years 6 months 18 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.31 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	3,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.31
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 6 months
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	3,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.31
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 6 months
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.32 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	3,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.32
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 9 months
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	3,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.32
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 9 months
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.73 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	3,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.73
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 3 months
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	3,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.73
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 3 months
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.61 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	45,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.61
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 4 months 2 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.61
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 4 months 2 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 0.95 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	200,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 0.95
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 2 months 12 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	200,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 0.95
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 2 months 12 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 1.09 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	3,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 1.09
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	3,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 1.09
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 1.10 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	45,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 1.10
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 29 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 1.10
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	1 year 29 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0
Exercise Price 1.21 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options | shares	45,000
Options Outstanding, Weighted Average Exercise Price Per Share	$ 1.21
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	9 months 29 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 0
Exercisable Options, Number of Options | shares	45,000
Exercisable Options, Weighted Average Exercise Price Per Share	$ 1.21
Exercisable Options, Weighted Average Remaining Contractual Life (Years)	9 months 29 days
Exercisable Options, Aggregate Intrinsic Value | $	$ 0

The following table sets fort_2

The following table sets forth the status of the Company’s non-vested stock options as of June 30, 2021 and December 31, 2020: (Details) - Share-based Payment Arrangement, Option [Member] - $ / shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Non-vested as of December 31, 2020	0
Weighted-Average Grant-Date Fair Value, Non-vested as of December 31, 2020	$ 0
Number of shares, Granted	90,000	96,000
Weighted-Average Grant-Date Fair Value, Granted	$ 0.20
Number of Options, Forfeited	0
Weighted-Average Grant-Date Fair Value, Forfeited
Number of Options, Vested	90,000
Weighted-Average Grant-Date Fair Value, Vested	$ 0.20
Number of Options, Non-vested as of June 30, 2021	0
Weighted-Average Grant-Date Fair Value, Non-vested as of June 30, 2021	$ 0

STOCK OPTION PLAN AND STOCK-B_4

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)

Jun. 15, 2021

May 01, 2021

Apr. 22, 2021

Apr. 02, 2021

Feb. 01, 2021

Jan. 15, 2021

Jan. 02, 2021

May 01, 2020

Feb. 02, 2020

Jan. 02, 2020

Mar. 18, 2020

Feb. 21, 2020

Jan. 31, 2020

Jun. 30, 2021

Jun. 30, 2020

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Aggregate intrinsic value of options exercised

$ 0

Subsidiaries [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

4,500,000

Options granted, value

$ 450

Weighted-average remaining contractual life options exercisable

3 years

Share-based Payment Arrangement, Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

90,000

96,000

Grants in period, weighted average grant date fair value

$ 0.20

Awarded option | Share-based Payment Arrangement, Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Description of dividend pay

equally divided to 227,800 shares/each to fourteen of the Company’s Managers, Board- and Medical Advisory Board members, as well as to indispensable Consultants currently working on the clinical trial submissions with the FDA

Stock Plan 2021 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of options awarded

90,000

Number of shares issued

700,000

Stock Plan 2021 [Member] | Share Based Payment Awards [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock-based compensation expense

$ 810,758

$ 159,297

Stock Plan 2021 [Member] | Consultant [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

450,000

150,000

Options granted, value

$ 450

$ 25,500

Stock options, exercise price (in dollars per share)

$ 0.001

$ 0.17

Stock Plan 2021 [Member] | Members Audit Committee [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

90,000

Options granted, value

$ 15,300

Stock options, exercise price (in dollars per share)

$ 0.17

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

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

10,000

Options granted, value

$ 1,700

Stock options, exercise price (in dollars per share)

$ 0.17

Stock Plan 2021 [Member] | Medical Advisory Board [Member] | Share-based Payment Arrangement, Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

45,000

45,000

Options granted, value

$ 7,650

$ 6,750

Stock options, exercise price (in dollars per share)

$ 0.19

$ 0.20

2010 Stock Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock-based compensation expense

$ 14,400

$ 5,004

Weighted-average remaining contractual life options exercisable

1 year 7 months 17 days

Aggregate intrinsic value for fully vested, exercisable options

$ 0

Aggregate intrinsic value of options exercised

$ 0

Options or stock awards available for grant under the 2011 Plan

16,801,430

2010 Stock Plan [Member] | Consultant [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

250,000

200,000

Grants in period, weighted average grant date fair value

$ 0.285

$ 0.245

Options granted, value

$ 71,250

$ 49,000

2010 Stock Plan [Member] | Subcontractors [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

200,000

Grants in period, weighted average grant date fair value

$ 0.14

Options granted, value

$ 28,000

2010 Stock Plan [Member] | Members Audit Committee [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

3,000

Grants in period, weighted average grant date fair value

$ 0.439

Options granted, value

$ 1,317

2010 Stock Plan [Member] | Mike Sheikh [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

8,800,000

Grants in period, weighted average grant date fair value

$ 0.001

Options granted, value

$ 8,800

2010 Stock Plan [Member] | Medical Advisory Board [Member] | Share-based Payment Arrangement, Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

10,000

45,000

3,000

Options granted, value

$ 2,400

$ 4,401

$ 603

Stock options, exercise price (in dollars per share)

$ 0.24

$ 0.15

$ 0.31

2010 Stock Plan [Member] | Awarded option | Share-based Payment Arrangement, Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares, Granted

3,189,200

Options granted, value

$ 765,408

Stock options, exercise price (in dollars per share)

$ 0.24

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Noncontrolling Interest [Abstract]
Net loss Subsidiary				$ (2,063,754)		$ (687,883)
Net loss attributable to the non-controlling interest	$ 246,935	$ 154,614		401,549		61,909
Net loss affecting Bioxytran				(1,662,205)		(625,974)
Accumulated losses				(2,751,637)		(687,883)
Accumulated losses attributable to the non-controlling interest				463,459		61,909
Accumulated losses Bioxytran				(2,288,178)		(625,974)
Net equity non-controlling interest				$ 1,086,992		$ 888,091

NON-CONTROLLING INTEREST (Det_2

NON-CONTROLLING INTEREST (Details Narrative) - $ / shares	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Stock Plan 2017 [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares, Granted	4,500,000
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of share outstanding	25,500,000	17,700,000
Share issued		30,000,000
Share owed by company	21,000,000	15,000,000
Ownership share percentage	82.00%	85.00%
Number of shares, Granted	4,500,000
Option term	3 years
Share price	$ 0.33

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jun. 30, 2021	Jun. 05, 2020
PowerUp [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Judgment for an amount of not less		$ 420,750
Damage amount		$ 420,750
Delaware [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of severance upon termination	$ 100,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Stock Plan 2021 [Member] - USD ($)	Aug. 01, 2021	Jul. 01, 2021
Medical Advisory Board Member [Member]
Subsequent Event [Line Items]
Number of shares, Granted	45,000	10,000
Fair value	$ 45	$ 10
Share price	$ 0.001	$ 0.001
Option term	3 years
Medical Advisory Board One [Member]
Subsequent Event [Line Items]
Number of shares, Granted		90,000
Fair value		$ 90
Share price		$ 0.001