00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - BALANCE SHEETS link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - BALANCE SHEETS (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - STATEMENTS OF OPERATIONS link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - STATEMENTS OF STOCKHOLDERS' EQUITY link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - STATEMENTS OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - ORGANIZATION AND DESCRIPTION OF BUSINESS link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - GOING CONCERN link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - ACCOUNTS RECEIVABLE link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - OTHER RECEIVABLE link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - PROPERTY AND EQUIPMENT link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - LINE OF CREDIT link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - DEFERRED REVENUES link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - COMMITMENTS & CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - STOCKHOLDERS' EQUITY link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - INCOME TAX link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - RESTATEMENT OF FINANCIAL STATEMENTS link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - PROPERTY AND EQUIPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - COMMITMENTS & CONTINGENCIES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - INCOME TAX (Tables) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - RESTATEMENT OF FINANCIAL STATEMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000027 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000028 - Disclosure - OTHER RECEIVABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000029 - Disclosure - PROPERTY AND EQUIPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 00000030 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000031 - Disclosure - LINE OF CREDIT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000032 - Disclosure - DEFERRED REVENUES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000033 - Disclosure - COMMITMENTS & CONTINGENCIES (Details) link:presentationLink link:calculationLink link:definitionLink 00000034 - Disclosure - COMMITMENTS & CONTINGENCIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000035 - Disclosure - STOCKHOLDERS' EQUITY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000036 - Disclosure - INCOME TAX (Details) link:presentationLink link:calculationLink link:definitionLink 00000037 - Disclosure - INCOME TAX (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000038 - Disclosure - INCOME TAX (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000039 - Disclosure - RESTATEMENT OF FINANCIAL STATEMENTS (Details) link:presentationLink link:calculationLink link:definitionLink