The Company operates in the United States; accordingly, federal and state income taxes have been provided based upon the tax laws and rates of the U.S. The Company has incurred losses since inception and, accordingly has a net operating loss carry forward as of September 30, 2017, of approximately $5,916,688. Since the Company has, on a cumulative basis, experienced net losses for tax purposes, the provisions for income taxes consists of the following:
| Description | 2017 | 2016 | ||||||
| Tax provision at expected tax rate (35%) | $ | (56,113 | ) | $ | 2,391 | |||
| Increase (decrease) to valuation allowance | 56,113 | (2,391 | ) | |||||
| Income tax provision | $ | - | $ | - | ||||