Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2020

	December 31,
	2020			2019
Deferred tax assets
Operating loss carry forward	$	9,730,590		$	8,963,906
Temporary differences		136,070			186,789
		9,866,660			9,150,695
Deferred tax liability
Beneficial conversion feature		(99,790	)		(99,790	)

Total deferred tax, net		9,766,870			9,050,905

Valuation allowance		(9,766,870	)		(9,050,905	)

Net deferred tax assets	$	—		$	—

	Year ended December 31,
	2020			2019			2018

Loss before tax benefit	$	(12,543,737	)	$	(3,953,005	)	$	(1,972,558	)

Statutory tax rate		23	%		23	%		23	%

Income tax benefit		2,885,060			909,191			453,688
Effect of:
Losses and timing differences for which valuation allowance was provided, net		(329,578	)		(478,812	)		(514,287	)
Non-deductible expenses and other permanent differences		(2,526,808	)		(332,799	)		146,315
Beneficial conversion feature		-			(99,790	)		(94,858	)
Other		(28,674	)		2,210			9,142

Income tax expense recognized in profit or loss	$	—		$	—		$	—