Bioxytran (BIXT) S-1 12 Apr 22 2021 FY IPO registration Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2021
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
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	Suite 605
Entity Address, City or Town	Needham
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02494
City Area Code	617
Local Phone Number	454-1199
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash	$ 72,358	$ 41,688
Pre-paid expenses		274,715
Total current assets	72,358	316,403
Intangibles, net	46,932	10,000
Total assets	119,290	326,403
Current liabilities:
Accounts payable and accrued expenses	624,316	348,127
Accounts payable related party	531,000	307,176
Convertible notes payable, net of premium and discount	2,122,181	1,612,356
Total current liabilities	3,277,497	2,267,659
Total liabilities	3,277,497	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; 110,840,998 and 97,450,673 issued and outstanding as at December 31, 2021 and 2020, respectively	110,841	97,451
Additional paid-in capital	5,881,876	1,795,125
Non-controlling interest	(397,256)	888,091
Accumulated deficit	(8,753,668)	(4,721,923)
Total stockholders’ equity (deficit)	(3,158,207)	(1,941,256)
Total liabilities and stockholders’ equity (deficit)	$ 119,290	$ 326,403

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares outstanding	110,840,998	97,450,673
Common stock, shares issued	110,840,998	97,450,673

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating expenses:
Research and development	$ 2,013,762	$ 544,519
General and administrative	1,617,810	476,315
Compensation expense	582,862	247,867
Total operating expenses	4,214,434	1,268,701
Loss from operations	(4,214,434)	(1,268,701)
Other income (expenses):
Interest expense	(236,577)	(1,014,769)
Debt discount amortization	(77,031)	(259,057)
Total other income (expenses)	(313,608)	(1,273,826)
Net loss before provision for income taxes	(4,528,042)	(2,542,527)
Provision for income taxes
Net loss	(4,528,042)	(2,542,527)
Net loss attributable to the non-controlling interest	496,297	61,909
NET LOSS ATTRIBUTABLE TO BIOXYTRAN	$ (4,031,745)	$ (2,480,618)
Loss per common share, basic and diluted	$ (0.04)	$ (0.03)
Weighted average number of common shares outstanding, basic and diluted	106,252,116	93,967,677

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
December 31, 2020 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
Exercise of warrants	$ 750		(750)
Exercise of warrants	750,000
Options issued and vested – 2010/2021 Plan			18,460			18,460
Net of Shares issued to BoD, Mgmnt & related party – 2010/2021 Plan	$ 8,875		31,982			40,857
Shares issued to BoD - 2010 Plan, shares	8,875,000
Shares issued to Consultants – 2010/2021 Plan	$ 1,000		186,550			187,550
Shares issued to Consultants - 2010 Plan, shares	1,000,000
Debt premium on convertible note			(937,007)			(937,007)
Debt premium accretion			961,128			961,128
Shares issued for conversion of principal and accrued interest	$ 350		33,782			34,132
Common Stock issued for conversion of convertible notes and accrued interest	350,000
Non-controlling interest					950,000	950,000
Net loss attributable to the non-controlling interest					(61,909)	(61,909)
Net loss				(2,480,618)		(2,480,618)
December 31, 2021 at Dec. 31, 2020	$ 97,451	$ 0	1,795,125	(4,721,923)	888,091	$ (1,941,256)
Balance at ending (in shares) at Dec. 31, 2020	97,450,673	0				272,000
Issuance of warrants
Options issued and vested – 2010/2021 Plan			14,490			14,490
Net of Shares issued to BoD, Mgmnt & related party – 2010/2021 Plan	$ 4,811		143,259			148,070
Shares issued to BoD - 2010 Plan, shares	4,811,309
Shares issued to Consultants – 2010/2021 Plan	$ 2,893		406,459			409,352
Shares issued to Consultants - 2010 Plan, shares	2,893,600
Common Stock issued for conversion of convertible notes and accrued interest	930,864
Net loss attributable to the non-controlling interest					(496,297)	(496,297)
Net loss		$ 0		(4,031,745)		(4,031,745)
Common Stock issued for conversion of convertible notes and accrued interest	$ 931		120,111			121,042
Forgiveness of debt by Mgmnt and related party			2,007,187			2,007,187
Conversion of subsidiary shares	$ 4,755		1,395,245		(1,400,000)
Conversion of subsidiary shares	4,754,552
Subsidiary shares acquired by affiliate					10,500	10,500
Subsidiary stock options					450	450
Subsidiary stock transactions					600,000	600,000
December 31, 2021 at Dec. 31, 2021	$ 110,841	$ 0	$ 5,881,876	$ (8,753,668)	$ (397,256)	$ (3,158,207)
Balance at ending (in shares) at Dec. 31, 2021	110,840,998	0				272,000

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,528,042)	$ (2,542,527)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization of debt discount, incl. issuance of warrants	77,031	259,057
Default fee convertible notes		673,956
Stock-based compensation expense	582,862	247,867
Changes in operating assets and liabilities:
Pre-paid expenses	274,715	(274,715)
Other receivable		50,000
Accounts payable and accrued expenses	1,206,088	276,194
Accounts payable related party	689,947	211,176
Net cash used in operating activities	(1,697,399)	(1,098,992)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in intangibles	(36,931)	(10,000)
Net cash used in investing activities	(36,931)	(10,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from subsidiary stock transactions	600,000	950,000
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	981,052
Net increase (decrease) in cash	30,670	(127,940)
Cash, beginning of period	41,688	169,628
Cash, end of period	72,358	41,688
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	119,850
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 subsidiary shares, Related party	1,400,000
Common shares issued for the conversion of convertible notes and accrued interest	121,042	34,132
Forgiveness of related party debt recorded to additional paid-in capital	$ 2,007,187

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	NOTE 1 – BACKGROUND AND ORGANIZATION Business Operations Bioxytran, Inc. (the “Company”) is a clinical-stage pharmaceutical company focused on the development, manufacture and commercialization of therapeutic drugs designed to address hypoxia in humans, which is a lack of oxygen to tissues, in a safe and efficient manner. If it is not addressed, lack of oxygen to tissues, or hypoxia, results in necrosis, which is the death of cells comprising body tissue. Necrosis cannot be reversed. Our lead drug candidate, code named BXT-25, is an oxygen-carrying small molecule consisting of bovine hemoglobin stabilized with a co-polymer with intended applications to include treatment of hypoxic conditions in the brain resulting from stroke, and hypoxic conditions in wounds to prevent necrosis and to promote healing. The Company’s initial focus is the treatment of hypoxic conditions in the brain resulting from stroke, and hypoxic conditions in wounds to prevent necrosis and to promote healing. The Company’s approach potentially will result in the creation of safe drug alternatives to existing therapies for effectively addressing hypoxic conditions in humans. Our drug development efforts are guided by specialists in co-polymer chemistry and other disciplines, and we intend to supplement our efforts with input from a scientific and medical advisory board whose members are leading physicians. Our Subsidiary, Pharmalectin, Inc. (“Pharmalectin” or the “Subsidiary”) is pursuing their work with a candidate named, ProLectin, a complex polysaccharide derived from pectin that binds to, and blocks the activity of galectin-1, a type of galectin. Galectins are a member of a family of proteins in the body called lectins. These proteins interact with carbohydrate sugars located in, on the surface of, and in between cells. This interaction causes the cells to change behavior, including cell movement, multiplication, and other cellular functions. The interactions between lectins and their target carbohydrate sugars occur via a carbohydrate recognition domain, or CRD, within the lectin. Galectins are a subfamily of lectins that have a CRD that bind specifically to se. Galectins have a broad range of functions, including regulation of cell survival and adhesion, promotion of cell-to-cell interactions, growth of blood vessels, regulation of the immune response and inflammation. During viral infections galectins are upregulated and downregulated based on the type of virus. Our Foreign Subsidiary, Pharmalectin (BVI), Inc. (“Pharmalectin BVI” or the “Foreign Subsidiary”) is the owner and custodian of the Company’s Copyrights, Trade Marks and Patents. Organization Bioxytran, Inc. was organized on October 5, 2017 as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 0.0001 5,000,000 0.0001 300,000,000 0.001 50,000,000 0.001 Pharmalectin was organized on October 5, 2017 as a Delaware corporation, with a taxing structure for U.S. federal and state income tax as a C-Corporation with 95,000,000 0.0001 5,000,000 0.0001 30,000,000 19,650,000 15,000,000 4,650,000 4,500,000 Pharmalectin BVI was organized on March 17, 2021 as a British Virgin Islands (BVI) Business Corporation with a BVI corporate taxing structure with 50,000 1.00 50,000 Basis of Presentation The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“U.S. GAAP”) in all material respects and have been consistently applied in preparing the accompanying consolidated financial statements. The Company has not earned any revenue from operations since inception. The Company chose December 31 st Principles of Consolidation The accompanying consolidated financial statements include the accounts of Bioxytran, Inc. a Nevada Corporation, its majority owned subsidiary, Pharmalectin, Inc. of Delaware (collectively, the “Company”), as well as its wholly owned subsidiary, Pharmalectin (BVI), Inc of British Virgin Islands. All intercompany accounts have been eliminated upon consolidation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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 “treasury stock” and/or “if converted” methods as applicable. At December 31, 2021, we would, based on the market price of $ 0.40 17,312,961 272,000 2,250,685 0.24 11,974,301 272,000 1,867,991 The 2021 1-year notes (the “New Notes”), have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) 85% of the closing price of any Qualified Financing, which consist of any fundraising receiving gross proceeds of not less than $500,000. The New Notes are limited to converting no more than 4.99% of our issued an outstanding Common Stock. Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company over the requisite service period, or vesting period, in the same expense classifications in the statements of operations, as if such amounts were paid in cash. Accounting for subsidiary stock transactions The Company accounts for subsidiary stock transactions in accordance with Opinions of the Accounting Principles Board 09 (APBO No. 9). In paragraph 28, this pronouncement excluded all adjustments form transactions in a company’s own stock “. . . from the determination of net income or the results of operations under all circumstances.” During the years ended December 31, 2021 and 2020, the Company sold 9 15 600,000 950,000 4,500,000 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 years ended December 31, 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, 2017, using the new corporate tax rate of 21 percent. See Note 10. Research and Development The Company accounts for research and development costs in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved as defined under the applicable agreement. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. During the year ended December 31, 2021 the Company incurred $ 2,013,762 544,519 Intangibles – Goodwill and Other Valuation of intangibles are in accordance with ASC 350. Costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at award date, which varies depending on the pendency period of the application, generally approximating seventeen years. Capitalized patent costs, also referred to as patent prosecution costs, include internal legal labor, professional legal fees, government filing fees and translation fees related to expanding the Company’s patent portfolio. Costs associated with the maintenance and annuity fees of patents are accounted for as prepaid assets at the time of payment and amortized over the shorter of the maintenance period or remaining life of the related patent. Accrued Expenses As part of the process of preparing our consolidated financial statements, we are required to estimate accrued expenses. This process involves identifying services that third parties have performed on our behalf and estimating the level of service performed and the associated cost incurred on these services as at each balance sheet date in our consolidated financial statements. Examples of estimated accrued expenses include professional service fees, such as those arising from the services of attorneys and accountants and accrued payroll expenses. In connection with these service fees, our estimates are most affected by our understanding of the status and timing of services provided relative to the actual services incurred by the service providers. In the event that we do not identify certain costs that have been incurred or we under- or over-estimate the level of services or costs of such services, our reported expenses for a reporting period could be understated or overstated. The date on which certain services commence, the level of services performed on or before a given date, and the cost of services are often subject to our judgment. We make these judgments based upon the facts and circumstances known to us in accordance with accounting principles generally accepted in the U.S. Warrants The Company has issued Common Stock warrants in connection with the execution of certain equity and debt financings. The fair value of warrants is determined using the Black-Scholes option-pricing model using assumptions regarding volatility of our common share price, remaining life of the warrant, and risk-free interest rates at each period end. Fair Value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and accrued liabilities, and short-term borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed. The Company follows Accounting Standards Codification subtopic 820-10, Fair Value Measurements and Disclosures (“ASC 820-10”) and Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”), which permits entities to choose to measure many financial instruments and certain other items at fair value. Recent Accounting Pronouncements There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	12 Months Ended
	Dec. 31, 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 December 31, 2021, the Company had cash of $ 72,358 3,205,139 8,753,668 During the year ended December 31, 2021, the Company raised $ 1,165,000 1,000,000 2,020,323 600,000 264,000 232,948 950,000 The Company intends to raise additional capital through private placements of debt and equity securities, but there can be no assurance that these funds will be available on terms acceptable to the Company, or will be sufficient to enable the Company to fully complete its development activities or sustain operations. If the Company is unable to raise sufficient additional funds, it will have to develop and implement a plan to further extend payables, reduce overhead, or scale back its current business plan until sufficient additional capital is raised to support further operations. There can be no assurance that such a plan will be successful. Accordingly, the accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

PRE-PAID EXPENSES AND OTHER CUR

PRE-PAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 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 December 31, 2021, there were no 274,715

INTANGIBLES

INTANGIBLES	12 Months Ended
	Dec. 31, 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 years ended December 31, 2021 and 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 seventeen years. The current patent application is still in process, and is therefore not yet amortized. Schedule of intangible Estimated Remaining Life (years) December 31, 2021 December 31, 2020 Capitalized patent costs 19 $ 46,932 $ 10,000 Accumulated amortization — — Intangible assets, net $ 46,932 $ 10,000

ACCOUNTS PAYABLES AND ACCRUED E

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 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 December 31, 2021, there was $ 531,000 307,176 The following table represents the major components of accounts payables and accrued expenses and other current liabilities at December 31, 2021 and December 31, 2020: Schedule of accounts payables and accrued expenses and other current liabilities December 31, 2021 December 31, 2020 Accounts payable related party (1) $ 531,000 $ 307,176 Professional fees 375,371 84,325 Interest 85,685 263,135 Payroll taxes 32,010 — Pension/401K 131,250 — Other accounts payable — 667 Default penalty — 673,956 Convertible note payable 2,122,181 938,400 Total $ 3,277,497 $ 2,267,659 (1) $210,000 to each the CFO and the CEO for 6 months of salary for the period July through December 2021, and $111,000 to the VP for salary and expenses for the same period, while there was $120,000 to each the CFO and the CEO at and $67,176 for the VP at December 31, 2020.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 7 – CONVERTIBLE NOTES PAYABLE Between October 23, 2019 and March 18, 2020, the Company issued senior convertible debentures for an aggregate of $ 938,400 836,000 4 8 the lowest trading price for the twenty-day period prior to the date of the Convertible Debentures or (ii) 65% of the average of the three lowest trading prices during the twenty days prior to a conversion notice on the applicable trading market or the closing bid price on the applicable trading market Additionally, the variable conversion rate component requires that the Convertible Debentures be valued at its stock redemption value (i.e., “if-converted” value) pursuant to ASC 480, Distinguishing Liabilities from Equity, with the excess over the undiscounted face value being deemed a premium to be added to the principal balance and accreted to additional paid-in capital over the life of the Convertible Debentures. Along with the issuance of the Convertible Debentures, the Company issued an aggregate of 272,000 warrants to purchase the Company’s Common Stock at $ 2.00 In connection with the Debt Restructuring, described here below, the outstanding warrants were transferred to the Company’s management (issued in the name of NDPD, Inc.) in lieu of interest on amounts due as at May 31, 2021. Debt Restructuring On April 16, 2020, SEC ordered, pursuant to Section 12(k) of the Securities Exchange Act of 1934, that trading of BIXT be suspended for the period April 16 through April 29, 2020 As a result of the SEC ordered suspension the Company defaulted on the outstanding Convertible Debentures; resulting in an increase of the interest to 21 168 666,456 1,604,856 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 in 1 6 On November 20, 2021, management forgave the Company their part of the loan for an amount of $ 986,864 The transactions set forth below were approved by the Company’s Board of Directors on June 4, 2021 Name Principal due December 31, 2021 Accrued interest December 31, 2021 Total amount due December 31, 2021 Notes sold in exchange for cash (1 ) $ 1,165,000 $ 46,108 1,211,108 Note issued in exchange for defaulted notes (2 ) 1,000,000 39,577 1,039,577 $ 2,165,000 $ 85,685 2,250,685 (1) Net cash received for these notes were $ 1,045,150 119,850 (2) The “Old Notes” were paid off and assumed by a different entity/company. 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. The debt forgiveness of $1,020,323 was recorded as additional paid-in capital. CONVERTIBLE NOTES PAYABLE 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 As described in the above, the outstanding warrants were transferred to the Company’s management (issued in the name of NDPD, Inc.) in lieu of interest on amounts due as at May 31, 2021. Convertible notes payable consists of the following at December 31, 2021 and December 31, 2020 December 31, 2021 December 31, 2020 Principal balance $ 1,165,000 $ 938,400 Principal balance, related party 1,000,000 — Default penalty — 673,956 Unamortized debt discount (42,819 ) — Outstanding, net of debt discount and premium $ 2,122,181 $ 1,612,356

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY Preferred stock As at December 31, 2021 and 2020, no preferred shares have been designated or issued. 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 On June 4, 2021, 930,864 121,042 On June 4, 2021, 7,591,261 986,864 On December 3, 2021 a company affiliate converted their holdings in the Subsidiary into 4,754,552 For the year ended December 31, 2021, a net of 7,704,909 0.07 9,875,000 0.01 As at December 31, 2021, the Company has 110,840,998 97,450,673 Common Stock Warrants The fair value of stock warrants granted for the year ended December 31, 2021 was calculated with the following assumptions: Schedule of stock warrants granted 2021 2020 Risk-free interest rate 0.16 1.00 % 0.46 1.67 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 175.34 % 158.22 % Expected life of warrant 5 5 For the year ended December 31, 2021 the Company awarded 405,334 145,438 750,000 408,333 129,929 The following table summarizes the Company’s Common Stock warrant activity for the year ended December 31, 2021 and 2020: Schedule of company’s common stock warrants activity Number of Warrants Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2020 616,666 $ 0.60 4.8 Granted 405,334 1.29 5.0 Exercised (750,000 ) — — Forfeited/Canceled — — — Outstanding as at December 31, 2020 272,000 $ 2.00 3.9 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at December 31, 2021 272,000 $ 2.00 2.9 The following table summarizes information about stock warrants that are vested or expected to vest at December 31, 2021: Schedule of stock warrants 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 2.90 $ — 272,000 $ 2.00 2.90 $ — $ 2.00 272,000 $ 2.00 2.90 $ — 272,000 $ 2.00 2.90 $ — The 272,000 warrants are held by an affiliate. The warrant agreement includes provisions for dilutive issuance and cash-less exercise and are held by an affiliate (beneficially owned by Michael Sheikh, Ola Soderquist and David Platt). The following table sets forth the status of the Company’s non-vested warrants as at December 31, 2021 and December 31, 2020: Schedule of non-vested warrants Number of Warrants Weighted- Average Grant-Date Fair Value Non-vested as at December 31, 2019 — $ — Granted 405,334 0.13 Forfeited — — Vested (405,334 ) 0.13 Non-vested as at December 31, 2020 — $ — Granted — — Forfeited — — Vested — — Non-vested as at December 31, 2021 — $ — The weighted-average remaining contractual life for warrants exercisable at December 31, 2021 is 2.90 The aggregate intrinsic value for fully vested, exercisable warrants was $ 0 0 Common Stock Options For the year ended December 31, 2021 there were 135,000 14,490 192,000 18,460 Sales of Shares in Subsidiary During the years ended December 31, 2021 and 2020, the Company sold 9 15 600,000 950,000 24

STOCK OPTION PLAN AND STOCK-BAS

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
STOCK OPTION PLAN AND STOCK-BASED COMPENSATION	NOTE 9 – STOCK OPTION PLAN AND STOCK-BASED COMPENSATION During the year ended January 15, 2021, the Company adopted a stock option plan entitled “The 2021 Stock Plan” (2021 Plan) under which the Company may grant Options to Purchase Stock, Stock Awards or Stock Appreciation Rights up to 15 668,000 367,400 1,669,000 43,919 533,000 275,603 11,002,000 1,075,358 Under the terms of the stock plans, the Board of Directors shall specify the exercise price and vesting period of each stock option on the grant date. Vesting of the options is typically immediate and the options typically expire in five years. Stock Awards may be directly issued under the Plan (without any intervening options). Stock Awards may be issued which are fully and immediately vested upon issuance. Shares Awarded and Issued 2010 Plan: On January 1, 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 March 25, 2020, the Company granted 3,000 0.31 930 On May 1, 2020 the Company appointed Mr. Mike Sheikh as EVP of Business Development. Mr. Sheikh was issued 8,800,000 0.003 3 years 26,400 On July 1, 2020, the Company granted 3,000 0.19 570 On August 3, 2020, the Company granted a total of 100,000 300 On September 17, 2020, the Company granted a total of 50,000 1,500 On October 1, 2020, the Company granted 3,000 0.02 60 On November 13, 2020, the Company granted 63,000 0.18 11,580 On November 13, 2020, the Company granted 200,000 0.19 37,500 On January 1, 2021 the Company granted 10,000 0.24 2,400 On January 15, 2021 the Company granted 3,189,200 shares of Common Stock valued at $ 0.24 equally divided to 227,800 shares/each 765,408 260,016 0.24 Shares Awarded and Issued 2021 Plan: On April 1, 2021 the Company granted 10,000 0.17 1,700 On April 1, 2021 the Company granted 90,000 0.17 15,300 On April 22, 2021 the Company granted 150,000 0.17 25,500 On June 15, 2021 the Company granted 450,000 0.001 On July 1, 2021 the Company granted 10,000 0.001 On July 1, 2021 the Company granted 90,000 0.001 On August 2, 2021 the Company granted 699,000 On October 1, 2021 the Company granted 170,000 170 0.001 On November 20, 2021 the Company granted 3,597,529 7,594 On December 3, 2021 the Company granted 322,580 95,000 Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Granted as at December 31, 2020 from the 2010 Plan 11,002,000 $ 0.003 1.49 $ 0.10 Shares Granted in 2021 from the 2010 Plan 3,199,200 0.24 0.24 Shares Granted as at December 31, 2021 from the 2021 Plan 4,505,709 $ 0.001 0.29 $ 0.07 For the year ended December 31, 2021, the Company recorded stock-based compensation expense of $ 557,422 228,407 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 three-year vested options at an exercise price of $ 0.15 4,401 On April 1, 2020 the Company granted 3,000 0.32 On May 1, 2020 the Company granted 45,000 0.001 45 On July 1, 2020 the Company granted 3,000 0.18 538 On August 1, 2020 the Company granted 45,000 0.14 6,300 On October 1, 2020 the Company granted 3,000 0.05 135 On November 1, 2020 the Company granted 45,000 0.18 5,792 Stock options granted and vested 2021 Plan: On February 1, 2021 the Company granted 45,000 0.20 On May 1, 2021 the Company granted 45,000 0.19 On August 1, 2021 the Company granted 45,000 0.001 45 The fair value of stock options granted and revaluation of non-employee consultant options for the year ended December 31, 2021 and 2020 was calculated with the following assumptions: 2021 2020 Risk-free interest rate 0.16 1.00 % 0.10 1.61 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 175.34 % 158.22 % Expected life of option 3 years 3 years For the year ended December 31, 2021, the Company recorded compensation expense of $18,460 in connection with awarded stock options. The Company recorded $257,143 in awarded option valuation as compensation expense during 2020. As at December 31, 2021, there was no unrecognized compensation expense related to non-vested stock option awards. The following table summarizes the Company’s stock option activity during the year ended at December 31, 2021: Number of Shares Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as at December 31, 2020 533,000 $ 0.001 1.21 $ 0.73 Granted 135,000 0.001 0.32 0.13 Exercised — — — Options forfeited/cancelled — — — Outstanding as at December 31, 2021 668,000 $ 0.001 1.21 $ 0.55 The following table summarizes information about stock options that are vested or expected to vest at December 31, 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 90,000 $ 0.001 1.95 $ — 90,000 $ 0.001 1.95 $ — 0.05 3,000 0.05 1.75 — 3,000 0.05 1.75 — 0.15 90,000 0.15 1.33 — 90,000 0.15 1.33 — 0.18 45,000 0.18 1.83 — 45,000 0.18 1.83 — 0.19 45,000 0.19 2.33 — 45,000 0.19 2.33 — 0.20 48,000 0.20 2.04 — 48,000 0.20 2.04 — 0.31 3,000 0.31 1.00 — 3,000 0.31 1.00 — 0.32 3,000 0.32 1.25 — 3,000 0.32 1.25 — 0.73 3,000 0.73 0.83 — 3,000 0.73 0.83 — 0.61 45,000 0.61 0.75 — 45,000 0.61 0.75 — 0.95 200,000 0.95 0.70 — 200,000 0.95 0.70 — 1.09 3,000 1.09 0.50 — 3,000 1.09 0.50 — 1.10 45,000 1.10 0.58 — 45,000 1.10 0.58 — 1.21 45,000 1.21 0.33 — 45,000 1.21 0.33 — $ 0.001 1.21 668,000 $ 0.55 1.22 $ — 668,000 $ 0.55 1.22 $ — The following table sets forth the status of the Company’s non-vested stock options as at December 31, 2021 and December 31, 2020: Number of Options Weighted- Average Grant-Date Fair Value Non-vested as at December 31, 2020 — $ — Granted 135,000 0.13 Forfeited — — Vested (135,000 ) 0.13 Non-vested as at December 31, 2021 — $ — The weighted-average remaining contractual life for options exercisable at December 31, 2021 is 1.22 years. The aggregate intrinsic value for fully vested, exercisable options was $ 0 0 At December 31, 2021 the Company has 34,181,909 Issuance of Options in Subsidiary During the years ended December 31, 2021 the Subsidiary also issued 4,500,000 no At December 31, 2021 the Company has no additional options or stock awards available for grant under the subsidiary’s 2017 Plan.

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	NOTE 10 – PROVISION FOR INCOME TAXES Provision for Income Taxes During the year ended December 31, 2021 and December 31, 2020, no provision for income taxes was recorded as the Company generated net operating losses. The tax effects of temporary differences that give rise to deferred tax assets are presented below: Schedule of deferred tax assets 2021 2020 Deferred Tax Assets: Net operating loss carryforward $ 6,670,000 $ 3,225,628 Total deferred tax assets 1,400,000 677,382 Valuation allowance (1,400,000 ) (677,382 ) Deferred tax asset, net of valuation allowance $ — $ — A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: Schedule of effective tax rate Tax benefit at federal statutory rate ( 21.0 )% ( 21.0 )% The Company assesses the likelihood that deferred tax assets will be realized. To the extent that realization is not likely, a valuation allowance is established. Based upon the Company’s history of losses since inception, management believes that it is more likely than not that future benefits of deferred tax assets will not be realized. At December 31, 2021, the Company had approximately $ 6,670,000 3,225,628 2,870 net operating loss carry forwards (NOL), if not utilized, will expire in 2037 for federal purposes 2,030,000 1,448,240 Pursuant to the Internal Revenue Code Section 382 (“Section 382”), certain ownership changes may subject the net operating loss carryforwards (“carryforwards”) and research and development tax credit carryforwards to annual limitations which could reduce or defer the carryforwards. Section 382 imposes limitations on a corporation’s ability to utilize carryforwards if it experiences an ownership change. An ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. In the event of an ownership change, utilization of the carryforwards would be subject to an annual limitation under Section 382 determined by multiplying the value of its stock at the time of the ownership change by the applicable long-term tax-exempt rate. Any unused annual limitation may be carried over to later years. The imposition of this limitation on its ability to use the carryforwards to offset future taxable income could cause the Company to pay U.S. federal income taxes earlier than if such limitation were not in effect and could cause such carryforwards to expire unused, reducing or eliminating the benefit of such carryforwards. The Company has not completed a Section 382 study to determine if there have been one or more ownership changes due to the costs associated with such a study. Until a study is completed and the extent of the limitations, if any, is able to be determined, no additional amounts have been written off or are being presented as an uncertain tax position. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cut and Jobs Act (the “Tax Act”). The Tax Act establishes new tax laws that affects 2019 and future years, including a reduction in the U.S. federal corporate income tax rate to 21 The Company applies the provisions of ASC 740-10, Income Taxes. The Company has not recognized any liability for unrecognized tax benefits and does not believe there is any uncertainty with respect to its tax position. The Company’s policy with respect to unrecognized tax benefits is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending income tax examinations. Earlier years may be examined to the extent that tax credit or net operating loss carryforwards are used in future periods. The Company’s policy is to record interest and penalties related to income taxes as part of its income tax provision.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 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 and forfeiture of on-going lawsuit and forfeiture of the mentioned awarded damages. At present, there is no other pending litigation or proceeding involving any of our directors, officers or employees as to which indemnification is sought, nor are we aware of any threatened litigation or proceeding that may result in claims for indemnification.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS The Company has evaluated events from December 31, 2021 through the date the financial statements were issued. The events requiring disclosure for this period are as follows: Note Financing On December 31, 2021, the Company issued a Private Placement Memorandum in form of convertible Notes, “the Notes”, offered exclusively to accredited investors for an amount of up to $ 1,500,000 A summary of the Notes issued under the PPM is as follows Convertible Loan Date of Principal Interest 1-year convertible notes with 6% interest convertible at $0.25/share (1) 1/12/2022 1,467,000 6 % (1) Net cash received for these notes were $1,380,960, after a Debt Discount of $86,040 was paid to the sole Placement Agent: WallachBeth Capital, LLC (Member FINRA / SIPC). WallachBeth also received 264,060 5-year warrants exercisable at $0.25/share . Terms for the Notes Between January 5, 2022 and January 12, 2022, we entered into thirty-four (34) Securities Purchase Agreements, or “the SPA’s”, with accredited investors, under which we agreed to sell the Notes, in an aggregate principal amount of $ 1,467,000 At any time after the issue date of the Notes, “the Holders”, have the option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the Notes into shares of our Common Stock at the Conversion Price. The “Conversion Price” is set to $0.25 per share. The Holders are limited to holding a total of 4.99% of our issued and outstanding Common Stock. The Common Stock underlying the Notes, when issued, bear a restrictive legend are currently eligible for resale under Rule 144. If the Notes are converted prior to us paying off such note, it would lead to dilution to our shareholders as a result of the conversion discounted for the Notes. There can be no assurance that there will be any funds available to pay of the Notes, or if available, on terms that will be acceptable to us or our shareholders. If we fail to obtain such additional financing on a timely basis, the Holders may convert the Notes and sell the underlying shares, which may result in dilution to shareholders due to the conversion discount, as well as a decrease in our stock price. Common stock Shares awarded, but not On January 10, 2022 the Company granted 40,000 6,400 0.16 On February 18, 2022 the Company granted 100,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 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 “treasury stock” and/or “if converted” methods as applicable. At December 31, 2021, we would, based on the market price of $ 0.40 17,312,961 272,000 2,250,685 0.24 11,974,301 272,000 1,867,991 The 2021 1-year notes (the “New Notes”), have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) 85% of the closing price of any Qualified Financing, which consist of any fundraising receiving gross proceeds of not less than $500,000. The New Notes are limited to converting no more than 4.99% of our issued an outstanding Common Stock.
Stock Based Compensation	Stock Based Compensation The Company measures the cost of services received from employees and non-employees in exchange for an award of equity instruments based on the fair value of the award on the grant date pursuant ASC 718. Stock-based compensation expense is recorded by the Company over the requisite service period, or vesting period, in the same expense classifications in the statements of operations, as if such amounts were paid in cash.
Accounting for subsidiary stock transactions	Accounting for subsidiary stock transactions The Company accounts for subsidiary stock transactions in accordance with Opinions of the Accounting Principles Board 09 (APBO No. 9). In paragraph 28, this pronouncement excluded all adjustments form transactions in a company’s own stock “. . . from the determination of net income or the results of operations under all circumstances.” During the years ended December 31, 2021 and 2020, the Company sold 9 15 600,000 950,000 4,500,000
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 years ended December 31, 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, 2017, using the new corporate tax rate of 21 percent. See Note 10.
Research and Development	Research and Development The Company accounts for research and development costs in accordance with Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and development costs are expensed when the contracted work has been performed or as milestone results have been achieved as defined under the applicable agreement. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. During the year ended December 31, 2021 the Company incurred $ 2,013,762 544,519
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.
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)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible	Amortization of capitalized patent costs associated with the application and award of patents in the U.S. and various other countries are capitalized and amortized on a straight-line basis over the term of the patents as determined at the award date, which varies depending on the pendency period of the application, generally approximating seventeen years. The current patent application is still in process, and is therefore not yet amortized. Schedule of intangible Estimated Remaining Life (years) December 31, 2021 December 31, 2020 Capitalized patent costs 19 $ 46,932 $ 10,000 Accumulated amortization — — Intangible assets, net $ 46,932 $ 10,000

ACCOUNTS PAYABLES AND ACCRUED_2

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
Schedule of accounts payables and accrued expenses and other current liabilities	The following table represents the major components of accounts payables and accrued expenses and other current liabilities at December 31, 2021 and December 31, 2020: Schedule of accounts payables and accrued expenses and other current liabilities December 31, 2021 December 31, 2020 Accounts payable related party (1) $ 531,000 $ 307,176 Professional fees 375,371 84,325 Interest 85,685 263,135 Payroll taxes 32,010 — Pension/401K 131,250 — Other accounts payable — 667 Default penalty — 673,956 Convertible note payable 2,122,181 938,400 Total $ 3,277,497 $ 2,267,659 (1) $210,000 to each the CFO and the CEO for 6 months of salary for the period July through December 2021, and $111,000 to the VP for salary and expenses for the same period, while there was $120,000 to each the CFO and the CEO at and $67,176 for the VP at December 31, 2020.

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 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 Principal due December 31, 2021 Accrued interest December 31, 2021 Total amount due December 31, 2021 Notes sold in exchange for cash (1 ) $ 1,165,000 $ 46,108 1,211,108 Note issued in exchange for defaulted notes (2 ) 1,000,000 39,577 1,039,577 $ 2,165,000 $ 85,685 2,250,685
CONVERTIBLE NOTES PAYABLE	CONVERTIBLE NOTES PAYABLE 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 December 31, 2021 and December 31, 2020	Convertible notes payable consists of the following at December 31, 2021 and December 31, 2020 December 31, 2021 December 31, 2020 Principal balance $ 1,165,000 $ 938,400 Principal balance, related party 1,000,000 — Default penalty — 673,956 Unamortized debt discount (42,819 ) — Outstanding, net of debt discount and premium $ 2,122,181 $ 1,612,356

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Schedule of stock warrants granted	The fair value of stock warrants granted for the year ended December 31, 2021 was calculated with the following assumptions: Schedule of stock warrants granted 2021 2020 Risk-free interest rate 0.16 1.00 % 0.46 1.67 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 175.34 % 158.22 % Expected life of warrant 5 5
Schedule of company’s common stock warrants activity	The following table summarizes the Company’s Common Stock warrant activity for the year ended December 31, 2021 and 2020: Schedule of company’s common stock warrants activity Number of Warrants Weighted Average Exercise Price Weighted- Average Remaining Expected Term Outstanding as at January 1, 2020 616,666 $ 0.60 4.8 Granted 405,334 1.29 5.0 Exercised (750,000 ) — — Forfeited/Canceled — — — Outstanding as at December 31, 2020 272,000 $ 2.00 3.9 Granted — — — Exercised — — — Forfeited/Canceled — — — Outstanding as at December 31, 2021 272,000 $ 2.00 2.9
Schedule of stock warrants	The following table summarizes information about stock warrants that are vested or expected to vest at December 31, 2021: Schedule of stock warrants 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 2.90 $ — 272,000 $ 2.00 2.90 $ — $ 2.00 272,000 $ 2.00 2.90 $ — 272,000 $ 2.00 2.90 $ —
Schedule of non-vested warrants	The following table sets forth the status of the Company’s non-vested warrants as at December 31, 2021 and December 31, 2020: Schedule of non-vested warrants Number of Warrants Weighted- Average Grant-Date Fair Value Non-vested as at December 31, 2019 — $ — Granted 405,334 0.13 Forfeited — — Vested (405,334 ) 0.13 Non-vested as at December 31, 2020 — $ — Granted — — Forfeited — — Vested — — Non-vested as at December 31, 2021 — $ —

STOCK OPTION PLAN AND STOCK-B_2

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
On December 3, 2021 the Company granted 322,580 shares to an affiliate as compensation for Management Fee and Legal Expenses for a total value of $95,000, or 0.2945/share as per written agreement.	On December 3, 2021 the Company granted 322,580 95,000 Number of Shares Fair Value per Share Weighted Average Market Value per Share Shares Granted as at December 31, 2020 from the 2010 Plan 11,002,000 $ 0.003 1.49 $ 0.10 Shares Granted in 2021 from the 2010 Plan 3,199,200 0.24 0.24 Shares Granted as at December 31, 2021 from the 2021 Plan 4,505,709 $ 0.001 0.29 $ 0.07
The fair value of stock options granted and revaluation of non-employee consultant options for the year ended December 31, 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 year ended December 31, 2021 and 2020 was calculated with the following assumptions: 2021 2020 Risk-free interest rate 0.16 1.00 % 0.10 1.61 % Expected dividend yield 0 % 0 % Volatility factor (monthly) 175.34 % 158.22 % Expected life of option 3 years 3 years
The following table summarizes the Company’s stock option activity during the year ended at December 31, 2021:	The following table summarizes the Company’s stock option activity during the year ended at December 31, 2021: Number of Shares Exercise Price per Share Weighted Average Exercise Price per Share Outstanding as at December 31, 2020 533,000 $ 0.001 1.21 $ 0.73 Granted 135,000 0.001 0.32 0.13 Exercised — — — Options forfeited/cancelled — — — Outstanding as at December 31, 2021 668,000 $ 0.001 1.21 $ 0.55
The following table summarizes information about stock options that are vested or expected to vest at December 31, 2021:	The following table summarizes information about stock options that are vested or expected to vest at December 31, 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 90,000 $ 0.001 1.95 $ — 90,000 $ 0.001 1.95 $ — 0.05 3,000 0.05 1.75 — 3,000 0.05 1.75 — 0.15 90,000 0.15 1.33 — 90,000 0.15 1.33 — 0.18 45,000 0.18 1.83 — 45,000 0.18 1.83 — 0.19 45,000 0.19 2.33 — 45,000 0.19 2.33 — 0.20 48,000 0.20 2.04 — 48,000 0.20 2.04 — 0.31 3,000 0.31 1.00 — 3,000 0.31 1.00 — 0.32 3,000 0.32 1.25 — 3,000 0.32 1.25 — 0.73 3,000 0.73 0.83 — 3,000 0.73 0.83 — 0.61 45,000 0.61 0.75 — 45,000 0.61 0.75 — 0.95 200,000 0.95 0.70 — 200,000 0.95 0.70 — 1.09 3,000 1.09 0.50 — 3,000 1.09 0.50 — 1.10 45,000 1.10 0.58 — 45,000 1.10 0.58 — 1.21 45,000 1.21 0.33 — 45,000 1.21 0.33 — $ 0.001 1.21 668,000 $ 0.55 1.22 $ — 668,000 $ 0.55 1.22 $ —
The following table sets forth the status of the Company’s non-vested stock options as at December 31, 2021 and December 31, 2020:	The following table sets forth the status of the Company’s non-vested stock options as at December 31, 2021 and December 31, 2020: Number of Options Weighted- Average Grant-Date Fair Value Non-vested as at December 31, 2020 — $ — Granted 135,000 0.13 Forfeited — — Vested (135,000 ) 0.13 Non-vested as at December 31, 2021 — $ —

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	The tax effects of temporary differences that give rise to deferred tax assets are presented below: Schedule of deferred tax assets 2021 2020 Deferred Tax Assets: Net operating loss carryforward $ 6,670,000 $ 3,225,628 Total deferred tax assets 1,400,000 677,382 Valuation allowance (1,400,000 ) (677,382 ) Deferred tax asset, net of valuation allowance $ — $ —
Schedule of effective tax rate	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: Schedule of effective tax rate Tax benefit at federal statutory rate ( 21.0 )% ( 21.0 )%

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
A summary of the Notes issued under the PPM is as follows	A summary of the Notes issued under the PPM is as follows Convertible Loan Date of Principal Interest 1-year convertible notes with 6% interest convertible at $0.25/share (1) 1/12/2022 1,467,000 6 % (1) Net cash received for these notes were $1,380,960, after a Debt Discount of $86,040 was paid to the sole Placement Agent: WallachBeth Capital, LLC (Member FINRA / SIPC). WallachBeth also received 264,060 5-year warrants exercisable at $0.25/share .

BACKGROUND AND ORGANIZATION (De

BACKGROUND AND ORGANIZATION (Details Narrative) - $ / shares	Dec. 31, 2021	Mar. 17, 2021	Dec. 31, 2020	Apr. 29, 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			$ 0.0001
Preferred stock, shares authorized	50,000,000	50,000	50,000,000
Preferred stock, par value	$ 0.001	$ 1	$ 0.001
Common stock issue	110,840,998		97,450,673
Common shares held				15,000,000
Equity method investment additional				4,650,000
Preferred stock share outstanding	0	50,000	0
Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock issue				30,000,000
Common stock, outstanding				19,650,000
Equity method investment additional				4,500,000
Delaware Provenance [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 ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Market price per share	$ 0.40	$ 0.24
Warrants outstanding	17,312,961	11,974,301
Issue in stock option	272,000	272,000
Outstanding shares value	$ 2,250,685	$ 1,867,991
Convertible notes, description	The 2021 1-year notes (the “New Notes”), have an interest rate of 6% and are convertible at the lower of (i) a fixed price of $0.13, or (ii) 85% of the closing price of any Qualified Financing, which consist of any fundraising receiving gross proceeds of not less than $500,000. The New Notes are limited to converting no more than 4.99% of our issued an outstanding Common Stock.
Research and development expenses	$ 2,013,762	$ 544,519
Subsidiaries [Member]
Issue in stock option	4,500,000
Ownership percentage	9.00%	15.00%
Equity method investment amount	$ 600,000	$ 950,000

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Cash	$ 72,358	$ 41,688	$ 169,628
Negative working capital	3,205,139
Cumulative net loss	(8,753,668)	(4,721,923)
Proceeds from issuance of debt	1,165,000	264,000
Accrued interest	236,577	1,014,769
Proceeds from the issuance of common stock	950,000	600,000
Proceeds from issuance of debt		$ 232,948
Convertible Debt [Member]
Short-term Debt [Line Items]
Proceeds from issuance of debt	1,000,000
Accrued interest	$ 2,020,323

PRE-PAID EXPENSES AND OTHER C_2

PRE-PAID EXPENSES AND OTHER CURRENT ASSETS (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Contract Research Organization [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Prepaid expense and other assets current	$ 0	$ 274,715

Schedule of intangible (Details

Schedule of intangible (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated life (years)	19 years
Capitalized patent costs	$ 46,932	$ 10,000
Accumulated amortization	0	0
Intangible assets, net	$ 46,932	$ 10,000

Schedule of accounts payables a

Schedule of accounts payables and accrued expenses and other current liabilities (Details) - USD ($)		Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable related party	[1]	$ 531,000	$ 307,176
Professional fees		375,371	84,325
Interest		85,685	263,135
Payroll taxes		32,010
Pension/401K		131,250
Other accounts payable			667
Default penalty			673,956
Convertible note payable		2,122,181	938,400
Total		$ 3,277,497	$ 2,267,659
[1]	$210,000 to each the CFO and the CEO for 6 months of salary for the period July through December 2021, and $111,000 to the VP for salary and expenses for the same period, while there was $120,000 to each the CFO and the CEO at and $67,176 for the VP at December 31, 2020.

ACCOUNTS PAYABLES AND ACCRUED_3

ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued expenses in accounts payables to related parties	$ 531,000	$ 307,176

The transactions set forth belo

The transactions set forth below were approved by the Company’s Board of Directors on June 4, 2021 (Details)	Jun. 04, 2021USD ($)
Note Sold In Exchange For Cash [Member]
Short-term Debt [Line Items]
[custom:PrincipalDue-0]	$ 1,165,000	[1]
Interest Receivable	46,108	[1]
[custom:Total-0]	1,211,108	[1]
Note Issued In Exchange For Defaulted Notes [Member]
Short-term Debt [Line Items]
[custom:PrincipalDue-0]	1,000,000	[2]
Interest Receivable	39,577	[2]
[custom:Total-0]	$ 1,039,577	[2]
[1]	Net cash received for these notes were $ 1,045,150 119,850
[2]	The “Old Notes” were paid off and assumed by a different entity/company. Portions of the balance was forgiven and a new note of $ 1,000,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 18, 2020
Short-term Debt [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 2
Old Note [Member]
Short-term Debt [Line Items]
Debt Instrument, Description	Old Notes
[custom:DebtInstrumentDefaulted]	Defaulted
Debt Instrument, Face Amount	$ 938,400
Debt Instrument, Debt Default, Amount	$ 673,956
Old Note [Member] | Warrant [Member]
Short-term Debt [Line Items]
[custom:StockIssuedDuringPeriodSharesWarrantsIssues]	272,000
Warrants and Rights Outstanding, Term	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2
[custom:AmortizationOfWarrants-0]	$ 97,279
Interest Receivable	$ 407,967

Convertible notes payable consi

Convertible notes payable consists of the following at December 31, 2021 and December 31, 2020 (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Principal balance	$ 1,165,000	$ 938,400
Principal balance, related party	1,000,000
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Default penalty		673,956
Unamortized debt discount	(42,819)
Outstanding, net of debt discount and premium	$ 2,122,181	$ 1,612,356

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Nov. 20, 2021	May 03, 2021	Jan. 20, 2021	Apr. 16, 2020	Mar. 18, 2020	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Warrant per share					$ 2
Description of suspended period				April 16 through April 29, 2020
Amortized debt discount							$ 77,031	$ 259,057
Loan forgive amount	$ 986,864
Note issue amount							$ 1,000,000
Damage mount			$ 420,750
Ten Outstanding Convertible Notes [Member]
Short-term Debt [Line Items]
Interest rate							21.00%
Debt interest rate							168.00%
Increase in debt amount							$ 666,456
Amoun of debt							1,604,856
Amortized debt discount						$ 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]
Debt term		1 year
Debt rate		6.00%
Note Sold In Exchange For Cash [Member] | Wallach Beth Capital L L C [Member]
Short-term Debt [Line Items]
Aggregate amount							1,045,150
Debt discount							$ 119,850
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Aggregate amount					$ 938,400
Net cash proceed					$ 836,000
Convertible note description					the lowest trading price for the twenty-day period prior to the date of the Convertible Debentures or (ii) 65% of the average of the three lowest trading prices during the twenty days prior to a conversion notice on the applicable trading market or the closing bid price on the applicable trading market
Convertible Notes Payable [Member] | Minimum [Member]
Short-term Debt [Line Items]
Interest rate					4.00%
Convertible Notes Payable [Member] | Maximum [Member]
Short-term Debt [Line Items]
Interest rate					8.00%

Schedule of stock warrants gran

Schedule of stock warrants granted (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected dividend yield	0.00%	0.00%
Volatility factor (monthly)	175.34%	158.22%
Expected life of warrant	3 years	3 years
Common Stock Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected dividend yield	0.00%	0.00%
Volatility factor (monthly)	175.34%	158.22%
Expected life of warrant	5 years	5 years
Common Stock Warrants [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate, Minimum	0.16%	0.46%
Common Stock Warrants [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Risk-free interest rate, Minimum	1.00%	1.67%

Schedule of company_s common st

Schedule of company’s common stock warrants activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Number of shares, Outstanding, Beginning balance	272,000	616,666
Weighted Average Exercise Price, Outstanding as of beginning	$ 2	$ 0.60
Weighted-Average Remaining Expected Term, Ending balance	2 years 10 months 25 days	3 years 10 months 25 days	4 years 9 months 18 days
Number of shares, Granted		405,334
Weighted-Average Remaining Expected Term, Options granted		5 years
Number of shares, Exercised		(750,000)
Number of shares, Outstanding, Ending balance	272,000	272,000	616,666
Weighted-Average Exercise Price, Outstanding, Ending balance	$ 2	$ 2	$ 0.60

Schedule of stock warrants (Det

Schedule of stock warrants (Details)	12 Months Ended
	Dec. 31, 2021$ / sharesshares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants | shares	272,000
Weighted Average Exercise Price Per Share | $ / shares	$ 2
Number of Warrants | shares	272,000
Weighted Average Exercise Price Per Share | $ / shares	$ 2
Weighted Average Remaining Contractual Life (Years)	2 years 10 months 25 days
[custom:SharotebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1]	2 years 10 months 25 days
Common Stock Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants | shares	272,000
Weighted Average Exercise Price Per Share | $ / shares	$ 2
Weighted Average Remaining Contractual Life (Years)	2 years 10 months 25 days
Number of Warrants | shares	272,000
Weighted Average Exercise Price Per Share | $ / shares	$ 2
Weighted Average Remaining Contractual Life (Years)	2 years 10 months 25 days

Schedule of non-vested warrants

Schedule of non-vested warrants (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Number of Options, Non-vested as beginning	0
Number of Options, Granted		405,334
Number of Options, Vested		(405,334)
Number of Options, Forfeited
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		405,334
Number of Options, Non-vested as Ending	0	0

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Nov. 20, 2021	Jun. 04, 2021	Jun. 04, 2021	Mar. 12, 2020	Feb. 18, 2020	Jan. 03, 2020	Dec. 31, 2021	Dec. 31, 2020	Apr. 29, 2020	Oct. 05, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of accrued interest	$ 986,864
Common Stock, Shares Authorized							300,000,000	300,000,000
Common stock, par value							$ 0.001	$ 0.001		$ 0.0001
Common stock, shares issued							110,840,998	97,450,673
Common stock, shares, outstanding							110,840,998	97,450,673
Michael Sheikh Ola Soderquist And David Platt [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Ownership percentage							24.00%
Subsidiaries [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued									30,000,000
Ownership percentage							9.00%	15.00%
Equity method investment amount							$ 600,000	$ 950,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants converted cashless exercise							750,000
Warrant							405,334	408,333
Warrant value							$ 145,438
Warrants exercisable, weighted average remaining contractual term							2 years 10 months 25 days
Aggregate intrinsic value for fully vested, exercisable warrants							$ 0	$ 0
Stock Plan 2010 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized							7,704,909	9,875,000
Common stock, par value							$ 0.07	$ 0.01
Awarded options								192,000
Fair market value of warrant								$ 18,460
Stock Plan 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Awarded options							135,000
Fair market value of warrant							$ 14,490
Joint Venture Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued							4,754,552
Convertible Note Agreements [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant value							$ 129,929
Auctus Note One [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
Auctus Note Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of accrued interest						$ 12,000
Auctus Note One And Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants converted cashless exercise				750,000
Warrants as part of a convertible note agreement				416,666
Two Convertible Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares			930,864
Conversion of accrued interest			$ 121,042
Three Convertible Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for conversion of accrued interest, shares		7,591,261
Conversion of accrued interest			$ 986,864

On December 3, 2021 the Company

On December 3, 2021 the Company granted 322,580 shares to an affiliate as compensation for Management Fee and Legal Expenses for a total value of $95,000, or 0.2945/share as per written agreement. (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Granted as at December 31, 2021 from the 2021 Plan		405,334
Share-based Payment Arrangement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Granted as at December 31, 2021 from the 2021 Plan	4,505,709	11,002,000
Weighted Average Market Value per Share, Ending	$ 0.07	$ 0.10
Shares Granted in 2021 from the 2010 Plan		3,199,200
Fair value per share	0.24
[custom:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice1]		$ 0.24
Share-based Payment Arrangement [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value per share		0.003
[custom:FairValuePerShareEndingBalance-0]	0.001
Share-based Payment Arrangement [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value per share		$ 1.49
[custom:FairValuePerShareEndingBalance-0]	$ 0.29

The fair value of stock options

The fair value of stock options granted and revaluation of non-employee consultant options for the year ended December 31, 2021 and 2020 was calculated with the following assumptions: (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	0.00%	0.00%
Volatility factor (monthly)	175.34%	158.22%
Expected life of option	3 years	3 years
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.16%	0.10%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	1.00%	1.61%

The following table summarizes

The following table summarizes the Company’s stock option activity during the year ended at December 31, 2021: (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Outstanding, Beginning balance	272,000	616,666
Weighted Average Exercise Price, Outstanding as of beginning	$ 2	$ 0.60
Granted		405,334
Number of shares, Outstanding, Ending balance	272,000	272,000
Weighted-Average Exercise Price, Outstanding, Ending balance	$ 2	$ 2
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
Weighted Average Exercise Price, Outstanding as of beginning	$ 0.73
Granted	135,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.13
Number of shares, Outstanding, Ending balance	668,000	533,000
Weighted-Average Exercise Price, Outstanding, Ending balance	$ 0.55	$ 0.73
Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Begnning	0.001
Exercise Price per Share, Granted	0.001
Ending	0.001	0.001
Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Begnning	1.21
Exercise Price per Share, Granted	0.32
Ending	$ 1.21	$ 1.21

The following table summarize_2

The following table summarizes information about stock options that are vested or expected to vest at December 31, 2021: (Details)	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	668,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.55
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 2 months 19 days
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	668,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.55
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	1 year 2 months 19 days
Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 0.001
Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit	$ 1.21
Exercise Price 0.001 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	90,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.001
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 11 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	90,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.001
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	1 year 11 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | $	$ 0
Exercise Price 0.05 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.05
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 9 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.05
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	1 year 9 months
Exercise Price 0.15 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	90,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.15
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 3 months 29 days
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	90,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.15
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	1 year 3 months 29 days
Exercise Price 0.18 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.18
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 9 months 29 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.18
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	1 year 9 months 29 days
Exercise Price 0.19 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.19
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	2 years 3 months 29 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0
Exercise Price Seven Five [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.19
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	2 years 3 months 29 days
Exercise Price 0.20 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	48,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.20
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	2 years 15 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 0
Exercise Price Seven Six [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	48,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.20
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	2 years 15 days
Exercise Price 0.31 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.31
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year
Exercise Price Seven Seven [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.31
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	1 year
Exercise Price 0.32 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.32
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 2 months 30 days
Exercise Price Seven Eight [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.32
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	1 year 2 months 30 days
Exercise Price 0.73 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.73
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	9 months 29 days
Exercise Price Seven Nine [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.73
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	9 months 29 days
Exercise Price 0.61 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.61
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	9 months
Exercise Price Seven Ten [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.61
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	9 months
Exercise Price 0.95 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	200,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 0.95
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	8 months 12 days
Exercise Price Seven Eleven [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	200,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 0.95
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	8 months 12 days
Exercise Price 1.09 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 1.09
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	6 months
Exercise Price Seven Twelve [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	3,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 1.09
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	6 months
Exercise Price 1.10 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 1.10
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	6 months 29 days
Exercise Price Seven Thirteen [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 1.10
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	6 months 29 days
Exercise Price 1.21 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 1.21
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	3 months 29 days
Exercise Price Seven Fourteen [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	45,000
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 1.21
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	3 months 29 days

The following table sets forth

The following table sets forth the status of the Company’s non-vested stock options as at December 31, 2021 and December 31, 2020: (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted		405,334
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning,Number of Options	0
Balance at beginning,Weighted- Average Grant-Date Fair Value	$ 0
Granted	135,000
Granted	$ 0.13
Forfeited	0
Forfeited
Vested	(135,000)
Vested	$ 0.13
Balance at ending,Number of Options	0	0
Balance at ending,Weighted- Average Grant-Date Fair Value	$ 0	$ 0

STOCK OPTION PLAN AND STOCK-B_3

STOCK OPTION PLAN AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	Nov. 20, 2021	Nov. 01, 2021	Nov. 01, 2021	Oct. 01, 2021	Oct. 01, 2021	Oct. 01, 2021	Aug. 02, 2021	Aug. 01, 2021	Aug. 01, 2021	Jul. 02, 2021	Jul. 02, 2021	Jul. 01, 2021	Jun. 15, 2021	May 01, 2021	May 01, 2021	Apr. 22, 2021	Apr. 02, 2021	Feb. 01, 2021	Feb. 01, 2021	Jan. 15, 2021	Jan. 02, 2021	Nov. 13, 2020	Nov. 01, 2020	Oct. 01, 2020	Oct. 01, 2020	Sep. 17, 2020	Aug. 03, 2020	Aug. 03, 2020	Aug. 01, 2020	Jul. 01, 2020	Jul. 01, 2020	Jul. 01, 2020	May 01, 2020	Feb. 02, 2020	Jan. 02, 2020	Mar. 25, 2020	Mar. 18, 2020	Feb. 21, 2020	Jan. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding number of shares																																								272,000	272,000	616,666
Options granted, value																																								$ 367,400
Number of shares, Granted																																									405,334
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding number of shares																																								668,000	533,000
Number of shares, Granted																																								135,000
Grants in period, weighted average grant date fair value (per share)																																								$ 0.13
Awarded option | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Duration of accrued salary paid																				equally divided to 227,800 shares/each
Stock Plan 2010 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of stock award stock appreciation right																																								15.00%
Options granted, value																																								$ 275,603
Shares issued for services																																								1,669,000	11,002,000
Shares issued for services, value																																								$ 43,919	$ 1,075,358
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value																																								0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value																																								$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant																																								34,181,909
Stock Plan 2010 [Member] | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value				$ 7,594																															$ 71,250		$ 49,000
Number of shares, Granted																																			250,000		200,000
Grants in period, weighted average grant date fair value (per share)																																			$ 0.285		$ 0.245
Stock Plan 2010 [Member] | Subcontractors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																																							$ 28,000
Number of shares, Granted																																							200,000
Grants in period, weighted average grant date fair value (per share)																																							$ 0.14
Stock Plan 2010 [Member] | Three Member Of The Audit Committee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																																						$ 1,317
Number of shares, Granted																																						3,000
Grants in period, weighted average grant date fair value (per share)																																						$ 0.439
Stock Plan 2010 [Member] | Three Members Of The Company Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																						$ 11,580		$ 60								$ 570				$ 930
Number of shares, Granted																						63,000		3,000								3,000				3,000
Grants in period, weighted average grant date fair value (per share)																						$ 0.18		$ 0.02								$ 0.19				$ 0.31
Stock Plan 2010 [Member] | Mike Sheikh [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																																	$ 26,400
Number of shares, Granted																																	8,800,000
Grants in period, weighted average grant date fair value (per share)																																	$ 0.003
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term																																	3 years
Stock Plan 2010 [Member] | Medical Advisory Board [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value		$ 5,792				$ 135		$ 45	$ 6,300												$ 2,400									$ 538				$ 4,401	$ 603
Number of shares, Granted																					10,000							100,000							3,000
[custom:StockOptionsExercisePriceInDollarsPerShare]														$ 0.19				$ 0.20			$ 0.24		$ 0.18		$ 0.05				$ 0.14		$ 0.18			$ 0.15	$ 0.31
Stock Plan 2010 [Member] | Two Medical Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																						$ 37,500
Number of shares, Granted																						200,000
Grants in period, weighted average grant date fair value (per share)																						$ 0.19
Stock Plan 2010 [Member] | Awarded option | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value	$ 260,016																			$ 765,408
[custom:StockOptionsExercisePriceInDollarsPerShare]	$ 0.24																			$ 0.24
Stock Plan 2010 [Member] | Four Members Of The Company Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value				$ 170
Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding number of shares																																								668,000	533,000
Stock Plan 2021 [Member] | Share Based Payment Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Benefits and Share-based Compensation																																								$ 557,422	$ 228,407
Stock Plan 2021 [Member] | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																$ 25,500										$ 1,500
Number of shares, Granted	3,597,529						699,000			90,000			450,000			150,000										50,000
[custom:StockOptionsExercisePriceInDollarsPerShare]									$ 0.001		$ 0.001		$ 0.001			$ 0.001
Stock Plan 2021 [Member] | Medical Advisory Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																	$ 1,700										$ 300
Number of shares, Granted																	10,000
[custom:StockOptionsExercisePriceInDollarsPerShare]																	$ 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]
Options granted, value															$ 45
Number of shares, Granted			45,000		3,000			45,000				3,000			45,000
[custom:StockOptionsExercisePriceInDollarsPerShare]															$ 0.001				$ 0.32
Stock Plan 2021 [Member] | Audit Committee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, value																	$ 15,300
Number of shares, Granted																	90,000
[custom:StockOptionsExercisePriceInDollarsPerShare]																	$ 0.17
Stock Plan 2021 [Member] | Consultant One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
[custom:StockOptionsExercisePriceInDollarsPerShare]																$ 0.17
Stock Plan 2021 [Member] | Consultant Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Granted										10,000
Stock Plan 2021 [Member] | Four Members Of The Company Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Granted				170,000
[custom:StockOptionsExercisePriceInDollarsPerShare]				$ 0.001
Stock Plan 2017 [Member] | Three Members Of The Company Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Granted																																								4,500,000	0

Schedule of deferred tax assets

Schedule of deferred tax assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred Tax Assets:
Net operating loss carryforward	$ 6,670,000	$ 3,225,628
Total deferred tax assets	1,400,000	677,382
Valuation allowance	(1,400,000)	(677,382)
Deferred tax asset, net of valuation allowance

Schedule of effective tax rate

Schedule of effective tax rate (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate	2100.00%	2100.00%

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Federal net operating losses		$ 6,670,000	$ 3,225,628
Future taxable income		$ 2,870
Net operating loss carry forwards, description		net operating loss carry forwards (NOL), if not utilized, will expire in 2037 for federal purposes
U.S. federal corporate income tax rate	21.00%
Stock Plan 2010 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Federal net operating losses			1,448,240
Restricted Stock Option [Member] | Stock Plan 2010 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Federal net operating losses			$ 2,030,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Dec. 31, 2021	Jun. 05, 2020
Power Up [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Judgment for an amount of not less		$ 420,750
Damage amount		$ 420,750
Employment Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of severance upon termination	$ 100,000

A summary of the Notes issued u

A summary of the Notes issued under the PPM is as follows (Details) - Convertible Debt [Member] - Private Placement [Member]	Dec. 31, 2021USD ($)
Short-term Debt [Line Items]
Date of issuance	Jan. 12, 2022
Principal amount	$ 1,467,000
Interest rate	600.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jan. 12, 2022	Jan. 10, 2022	Dec. 31, 2020	Dec. 31, 2021
Subsequent Event [Line Items]
Number of shares, Granted			405,334
Subsequent Event [Member] | Board of Directors Chairman [Member]
Subsequent Event [Line Items]
Number of shares, Granted		40,000
Fair value		$ 6,400
Share price		$ 0.16
Subsequent Event [Member] | Consultants [Member]
Subsequent Event [Line Items]
Number of shares, Granted		100,000
Convertible Debt [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 1,467,000
Convertible note, description	At any time after the issue date of the Notes, “the Holders”, have the option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the Notes into shares of our Common Stock at the Conversion Price. The “Conversion Price” is set to $0.25 per share.
Private Placement [Member]
Subsequent Event [Line Items]
Additional investment amount				$ 1,500,000
Private Placement [Member] | Convertible Debt [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount				$ 1,467,000