<SEC-DOCUMENT>0001663577-22-000244.txt : 20220415
<SEC-HEADER>0001663577-22-000244.hdr.sgml : 20220415
<ACCEPTANCE-DATETIME>20220415161525
ACCESSION NUMBER:		0001663577-22-000244
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		73
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220415
DATE AS OF CHANGE:		20220415

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		22830187

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>iqst10k.htm
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-roles="http://fasb.org/us-roles/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:country="http://xbrl.sec.gov/country/2021" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:IQST="http://iqstel.com/20211231">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02A_US%2DGAAP%2D2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_030_IQST_iqstel.com_20211231 -->
<!-- Field: Set; Name: xdx; ID: xdx_046_20210101_20211231 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DEntityCentralIndexKey_0001527702 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_05A_edei%2D%2DDocumentFiscalPeriodFocus_FY -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DDocumentFiscalYearFocus_2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMi0zMQ== -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Pure_4_xbrli%2D%2Dpure -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityCentralIndexKey">0001527702</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:booleanfalse" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:DocumentFiscalYearFocus">2021</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:ConvertibleSubordinatedDebtCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl0100" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DerivativeLiabilitiesCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl0108" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleDebtNoncurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl0114" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" id="xdx2ixbrl0176" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" id="xdx2ixbrl0193" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" id="xdx2ixbrl0194" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0281" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0317" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0318" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0326" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0327" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0331" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0334" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0335" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0336" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0337" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0338" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0340" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0343" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0344" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0347" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0348" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0350" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0352" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0353" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0356" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0357" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0360" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0361" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0363" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0365" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0366" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0369" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0370" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0373" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0374" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0376" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0378" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0379" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0382" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0383" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0386" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0387" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0389" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0391" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0392" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0395" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0396" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0399" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0400" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0402" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0404" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0405" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0408" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0409" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0412" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0413" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0414" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0415" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0416" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0417" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0418" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0421" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0422" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0423" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0425" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0426" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0428" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0430" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0431" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0432" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0434" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0435" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0436" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0437" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0438" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0439" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0440" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabsShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0443" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabsShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0444" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AcquisitionOfIOTLabsShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0445" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0447" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0448" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0449" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0451" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0452" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0454" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0456" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0457" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0458" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0460" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0461" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0462" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0463" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0464" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0469" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0470" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0471" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0473" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0474" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0475" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0476" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0478" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0482" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0483" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0484" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0487" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0496" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0499" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0503" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0504" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0505" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0506" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0507" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0508" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0512" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0513" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0516" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0517" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0519" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0521" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0522" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0525" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0526" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0529" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0530" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0532" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0534" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0535" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0538" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0539" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0542" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0543" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0545" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0547" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0548" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0551" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0552" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0555" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0556" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0558" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0560" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0561" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0564" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0565" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0568" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0569" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0571" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0573" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0574" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0577" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0578" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0581" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0582" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0584" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0586" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0587" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0590" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0591" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0592" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0594" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0595" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0597" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0599" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0600" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0601" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0603" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0604" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0605" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0607" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0608" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0610" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0612" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0613" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0614" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0616" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0617" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0620" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0621" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0623" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0625" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0626" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0629" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0630" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0631" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0633" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0634" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0636" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0638" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0639" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0640" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0642" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0643" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0644" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0645" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0646" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0651" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0652" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0653" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0655" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0656" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0657" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0658" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0660" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0664" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0665" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0666" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0742" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0762" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromConvertibleDebt" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0771" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0798" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0799" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0804" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0808" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0813" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0820" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:AmountOwingForAcquisitionOfIOT" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0825" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:ReplacementOfConvertibleNoitesToNotesPayable" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl0831" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:SubscriptionReceivable" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl0838" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2020-12-31" id="xdx2ixbrl0958" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherPrepaidExpenseCurrent" contextRef="AsOf2020-12-31" id="xdx2ixbrl0964" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_UniqueFundingSolutions2Member" id="xdx2ixbrl0993" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_YesLenderLlcMember" id="xdx2ixbrl0997" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_AdvanceServiceGroupMember" id="xdx2ixbrl1001" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupIncMember" id="xdx2ixbrl1005" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc2Member" id="xdx2ixbrl1009" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc3Member" id="xdx2ixbrl1013" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc4Member" id="xdx2ixbrl1017" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc5Member" id="xdx2ixbrl1021" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc6Member" id="xdx2ixbrl1025" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc7Member" id="xdx2ixbrl1029" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc14Member" id="xdx2ixbrl1033" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_LabrysFundMember" id="xdx2ixbrl1037" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_M2bFundingCorpMember" id="xdx2ixbrl1041" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_M2bFundingCorp1Member" id="xdx2ixbrl1045" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_M2bFundingCorp2Member" id="xdx2ixbrl1049" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_M2bFundingCorp3Member" id="xdx2ixbrl1053" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_M2bFundingCorp4Member" id="xdx2ixbrl1057" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_us-gaap_BridgeLoanMember" id="xdx2ixbrl1062" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31_custom_AlonsoVanDerBiestMember" id="xdx2ixbrl1089" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31_custom_AlvaroQuintanaMember" id="xdx2ixbrl1091" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2021-12-31" id="xdx2ixbrl1101" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2020-12-31" id="xdx2ixbrl1102" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleDebt" contextRef="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" id="xdx2ixbrl1144" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleDebt" contextRef="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" id="xdx2ixbrl1146" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2021-12-31" id="xdx2ixbrl1149" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl1152" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="IQST:LoansPayableNetOfDiscount" contextRef="AsOf2021-12-31" id="xdx2ixbrl1155" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2021-12-31" id="xdx2ixbrl1158" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2021-12-31" id="xdx2ixbrl1161" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2020-12-31" id="xdx2ixbrl1236" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2020-12-31" id="xdx2ixbrl1237" unitRef="USDPShares" xs:nil="true"></ix:nonFraction>
  <ix:nonNumeric contextRef="AsOf2020-12-31" id="xdx2ixbrl1238" name="us-gaap:WarrantsAndRightsOutstandingTerm" xs:nil="true"></ix:nonNumeric>
  <ix:nonFraction name="us-gaap:Dividends" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl1252" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Dividends" contextRef="From2020-01-012020-12-31" id="xdx2ixbrl1253" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2021-12-31" id="xdx2ixbrl1268" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:UnrealizedGainLossOnDerivatives" contextRef="From2021-01-01to2021-12-31" id="xdx2ixbrl1271" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-10-012021-12-31_custom_EliminationMember" id="xdx2ixbrl1453" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-10-012021-12-31_custom_EliminationMember" id="xdx2ixbrl1463" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-10-012021-12-31_custom_EliminationMember" id="xdx2ixbrl1468" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-10-012021-12-31_custom_EliminationMember" id="xdx2ixbrl1473" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-10-012021-12-31_custom_EliminationMember" id="xdx2ixbrl1478" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-10-012020-12-31_custom_EliminationMember" id="xdx2ixbrl1493" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-10-012020-12-31_custom_EliminationMember" id="xdx2ixbrl1503" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-10-012020-12-31_custom_EliminationMember" id="xdx2ixbrl1508" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-10-012020-12-31_custom_EliminationMember" id="xdx2ixbrl1513" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-10-012020-12-31_custom_EliminationMember" id="xdx2ixbrl1518" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31_custom_USAMember" id="xdx2ixbrl1546" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" id="xdx2ixbrl1548" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-12-31_custom_EliminationMember" id="xdx2ixbrl1578" unitRef="USD" xs:nil="true"></ix:nonFraction>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="iqst-20211231.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2021-01-01to2021-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-04-08">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-04-08</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_TelecommunicationsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TelecommunicationsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerSoftwareIntangibleAssetMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_SevenCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:SevenCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_SixCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:SixCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_NoBadDebtRiskCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:NoBadDebtRiskCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-15">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-15</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-04-15">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-04-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_TotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">IQST:TotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">IQST:TotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_UniqueFundingSolutions2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:UniqueFundingSolutions2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_UniqueFundingSolutions2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:UniqueFundingSolutions2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_UniqueFundingSolutions2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:UniqueFundingSolutions2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_YesLenderLlcMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:YesLenderLlcMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_YesLenderLlcMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:YesLenderLlcMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_YesLenderLlcMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:YesLenderLlcMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_AdvanceServiceGroupMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AdvanceServiceGroupMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_AdvanceServiceGroupMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AdvanceServiceGroupMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_AdvanceServiceGroupMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AdvanceServiceGroupMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupInc2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupInc2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupInc3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupInc3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupInc4Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc4Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupInc4Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc4Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc4Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc4Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupInc5Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc5Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupInc5Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc5Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc5Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc5Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupInc6Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc6Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupInc6Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc6Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc6Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc6Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupInc7Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc7Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupInc7Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc7Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc7Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc7Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ApolloManagementGroupInc14Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc14Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ApolloManagementGroupInc14Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc14Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc14Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc14Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_LabrysFundMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LabrysFundMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_LabrysFundMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LabrysFundMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_LabrysFundMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LabrysFundMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_M2bFundingCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_M2bFundingCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_M2bFundingCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_M2bFundingCorp1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_M2bFundingCorp1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_M2bFundingCorp1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_M2bFundingCorp2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_M2bFundingCorp2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_M2bFundingCorp2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_M2bFundingCorp3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_M2bFundingCorp3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_M2bFundingCorp3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_M2bFundingCorp4Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp4Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_M2bFundingCorp4Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp4Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_M2bFundingCorp4Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp4Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_BridgeLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_SwisspeersAgMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_SwisspeersAgMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_SwisspeersAgMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_LoanPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_LoanPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_AlonsoVanDerBiestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlonsoVanDerBiestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_AlonsoVanDerBiestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlonsoVanDerBiestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_AlvaroQuintanaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlvaroQuintanaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_AlvaroQuintanaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlvaroQuintanaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ThirdPartyLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_LoanSettlementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanSettlementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_LoanSettlementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanSettlementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_NotesIssued2019Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_NotesIssued2020Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2020Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2020Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2020Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_NotesIssued2019Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_ConvertibleLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ConvertibleLoansMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleLoansMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ConversionsOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConversionsOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ConvertibleNotePayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_custom_ConvertibleNotePayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-07-012020-09-30_custom_ConvertibleNotePayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-07-01</xbrli:startDate>
        <xbrli:endDate>2020-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-08-01</xbrli:startDate>
        <xbrli:endDate>2020-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-26_custom_ConvertibleNotePayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-26</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ConvertibleNotePayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-08-01</xbrli:startDate>
        <xbrli:endDate>2020-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ConvertibleNotePayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-22_custom_ConvertibleNotePayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-22</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-07-012020-09-30_custom_ConvertibleNotePayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-07-01</xbrli:startDate>
        <xbrli:endDate>2020-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-08-01</xbrli:startDate>
        <xbrli:endDate>2020-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-09-01_custom_ConvertibleNotePayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-09-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-12-31_custom_ConvertibleNotePayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-09-01_custom_ConvertibleNotePayableFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-09-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-08-01</xbrli:startDate>
        <xbrli:endDate>2020-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_NotesIssued2019Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-03_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-03</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-11_us-gaap_PreferredClassBMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-11</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-07_custom_PreferredClassCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-07</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-21_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-21</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-21_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-21</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-01-03">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-01-03</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ShareholderMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:ShareholderMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_RelatedPartyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_RelatedPartyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_CEOAndCFOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOAndCFOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_CEOAndCFOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOAndCFOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-12-31_custom_FranciscoBuntMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:FranciscoBuntMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_FranciscoBuntMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:FranciscoBuntMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_FranciscoBuntMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:FranciscoBuntMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-01">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-012019-05-02_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-05-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-05-02_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-05-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-05-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-05-02_custom_ChiefCommercialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-05-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-012019-05-02_custom_CFOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CFOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-05-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-05-02_custom_CFOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CFOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-05-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-11-01_custom_CEOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-11-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ChiefCommercialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-03-31_custom_OscarBritoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:OscarBritoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-03-31_custom_OscarBritoAntDilutionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:OscarBritoAntDilutionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-03-31_custom_DirectorsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:DirectorsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-03-31_custom_LeandroIglesiasAndAlvaroCardonaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:LeandroIglesiasAndAlvaroCardonaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_ManagementSalaryMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ManagementSalaryMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-11">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-11</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-012021-12-31_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-012021-12-31_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-012021-12-31_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-012021-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-01</xbrli:startDate>
        <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-12-31_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-12-31_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-12-31_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-31_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-012022-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="Pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">WASHINGTON, D.C. 20549</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_905_edei--DocumentType_c20210101__20211231_zdSWd9hQoRz1"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:DocumentType">10-K</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; width: 5%"><span style="font-size: 12pt"><span id="xdx_902_edei--DocumentAnnualReport_c20210101__20211231_zSefJ78x4vw4"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:booleantrue" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric></span></span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; width: 95%"><span style="font-size: 10pt">ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 12pt">&#160;</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 12pt">&#160;</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">For the fiscal year ended <b><span id="xdx_901_edei--DocumentPeriodEndDate_c20210101__20211231_zhcdp4pCQDqg"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">December 31, 2021</ix:nonNumeric></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 12pt">&#160;</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif"><span style="font-size: 12pt"><span id="xdx_90E_edei--DocumentTransitionReport_c20210101__20211231_z3HKm0v8cUe8"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></span></td>
    <td style="font: 12pt Times New Roman, Times, Serif"><span style="font-size: 10pt">TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 12pt">&#160;</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 12pt">&#160;</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">For the transition period from _________ to ________</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 12pt">&#160;</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 12pt">&#160;</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">Commission file number: <b><span id="xdx_90E_edei--EntityFileNumber_c20210101__20211231_zEXxYdviKrPk"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityFileNumber">000-55984</ix:nonNumeric></span></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="2" style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 16pt"><b><span style="text-decoration: underline"><span id="xdx_900_edei--EntityRegistrantName_c20210101__20211231_zaU1UAzYHs35"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityRegistrantName">IQSTEL Inc.</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2" style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">(Exact name of registrant as specified in its charter)<br />
<br />
<br />
</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; width: 50%; text-align: center"><span style="font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_90E_edei--EntityIncorporationStateCountryCode_c20210101__20211231_z3ec12CKZTS1"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span></span></b></span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; width: 50%; text-align: center"><span style="font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_900_edei--EntityTaxIdentificationNumber_c20210101__20211231_zvQKdCwb9quf"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityTaxIdentificationNumber">45-2808620</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of incorporation or organization)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">(I.R.S. Employer Identification No.)</span></td></tr>
  <tr style="vertical-align: top">
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;<span id="xdx_906_edei--EntityAddressAddressLine1_c20210101__20211231_zw3RlBFcgmgi"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityAddressAddressLine1">300 Aragon Avenue</ix:nonNumeric></span>, <span id="xdx_905_edei--EntityAddressAddressLine2_c20210101__20211231_zpeKoGlkEOm5"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityAddressAddressLine2">Suite 375</ix:nonNumeric></span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span style="text-decoration: underline"><span id="xdx_90A_edei--EntityAddressCityOrTown_c20210101__20211231_zqFSdh8lejne"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityAddressCityOrTown">Coral Gables</ix:nonNumeric></span>, <span id="xdx_908_edei--EntityAddressStateOrProvince_c20210101__20211231_zw9u0UnivDT6"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span></span></b></p></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span style="text-decoration: underline"><span id="xdx_906_edei--EntityAddressPostalZipCode_c20210101__20211231_zx053MkP5QLk"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></span></b></p></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">(Address of principal executive offices)</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">(Zip Code)</span></td></tr>
  <tr style="vertical-align: top">
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Registrant&#8217;s telephone number: <b><span style="text-decoration: underline">(<span id="xdx_902_edei--CityAreaCode_c20210101__20211231_zVT9tgd9rsPi"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:CityAreaCode">954</ix:nonNumeric></span>) <span id="xdx_903_edei--LocalPhoneNumber_c20210101__20211231_zWTePBqn8WAi"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:LocalPhoneNumber">951-8191</ix:nonNumeric></span></span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span style="text-decoration: underline"><span></span></span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><span style="font-size: 10pt">Securities registered under Section 12(b) of the Exchange Act:</span></td>
    <td style="width: 50%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Title of each class</span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Name of each exchange on which registered</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b><span style="text-decoration: underline">none</span></b></span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b><span style="text-decoration: underline">not applicable</span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt">Securities registered
    under Section 12(g) of the Exchange Act:</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2" style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Title of each class</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2" style="font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b><span style="text-decoration: underline">Common Stock, par value of $0.001</span></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">Indicate by check mark if the registrant
is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>Yes [ ] <span id="xdx_90C_edei--EntityWellKnownSeasonedIssuer_c20210101__20211231_zIVrnwLnL01l"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></span> [X]</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">Indicate by check mark if the registrant
is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. <b>Yes [ ] <span id="xdx_901_edei--EntityVoluntaryFilers_c20210101__20211231_zsxpcR0QWFjc"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span> [X]</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">Indicate by checkmark whether the
registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding
12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. <b><span id="xdx_909_edei--EntityCurrentReportingStatus_c20210101__20211231_zVxjr6vInM57"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> [X] No [ ]</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant has submitted electronically
every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&#167; 232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit such files). <span style="letter-spacing: -0.15pt"><b><span id="xdx_90B_edei--EntityInteractiveDataCurrent_c20210101__20211231_znhZSI2HMgVg"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>
[X] No [ ]</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or emerging growth
company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 62%">&#9744; &#160;<span style="font: 10pt Times New Roman, Times, Serif">  Large accelerated filer </span></td>
    <td style="width: 38%">&#9744; &#160;<span style="font: 10pt Times New Roman, Times, Serif"> Accelerated filer</span></td></tr>
<tr style="vertical-align: top">
    <td>&#9746;<span style="font: 10pt Times New Roman, Times, Serif">
     &#160;<span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_90B_edei--EntityFilerCategory_c20210101__20211231_zJVX4c4BTdPh" title="Entity Filer Category"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated Filer</ix:nonNumeric></span></span></span></td>
    <td><span style="font: 12pt Times New Roman, Times, Serif"><span id="xdx_903_edei--EntitySmallBusiness_c20210101__20211231_zOpZsizFTaL6"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span> <span style="font: 10pt Times New Roman, Times, Serif">
    Smaller reporting company</span></td></tr>
<tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span id="xdx_908_edei--EntityEmergingGrowthCompany_c20210101__20211231_z5EMvrOH5gja"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric> </span>&#160; <span style="font: 10pt Times New Roman, Times, Serif"> Emerging growth
    company</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act. <span id="xdx_90D_edei--EntityEmergingGrowthCompany_c20210101__20211231_zkXnokATUM3"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">[ ]</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><span style="letter-spacing: -0.15pt">Indicate by
check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness of its
internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public
accounting firm that prepared or issued its audit report. [ ]</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">Indicate by check mark whether the
registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>Yes [ ] <span id="xdx_906_edei--EntityShellCompany_c20210101__20211231_zMBk6gxF1Yyj"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span> [X]</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">State the aggregate market value
of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last
sold, or the average bid and asked price of such common equity, as of the last business day of the registrant&#8217;s most recently completed
second fiscal quarter <b><span id="xdx_903_edei--EntityPublicFloat_iI_c20210630_z5YtihtEeNL9">$<ix:nonFraction name="dei:EntityPublicFloat" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,434,452</ix:nonFraction></span></b>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">Indicate the number of shares outstanding
of each of the registrant&#8217;s classes of common stock, as of the latest practicable date. <b><span id="xdx_903_edei--EntityCommonStockSharesOutstanding_iI_c20220408_zoP6IFRlGD1h"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2022-04-08" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">149,357,358</ix:nonFraction></span> common shares as of April
8, 2022.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt"><b><span style="text-decoration: underline"><br />
</span></b></span></p>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt"><span id="toc"></span><b><span style="text-decoration: underline">TABLE OF
CONTENTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 143pt">&#160;<span style="letter-spacing: -0.15pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: top">
    <td style="width: 17%; text-align: justify">&#160;</td>
    <td style="width: 73%; text-align: justify">&#160;</td>
    <td style="width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt"><span style="text-decoration: underline">Page</span></span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="3">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt"><span style="text-decoration: underline">PART I</span></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 1.</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt"><a href="#a_001">Business</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 1A.</span></td>
    <td style="text-align: justify"><a href="#a_014"><span style="font-size: 10pt; letter-spacing: -0.15pt">Risk Factors</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 2.</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt"><a href="#a_002">Properties</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 3.</span></td>
    <td style="text-align: justify"><a href="#a_002"><span style="font-size: 10pt; letter-spacing: -0.15pt">Legal Proceedings </span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 4.</span></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><a href="#a_002"><span style="letter-spacing: -0.15pt">Mine Safety Disclosures</span></a></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt"></span></p></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td colspan="3">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt"><span style="text-decoration: underline">PART II</span></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 5.</span></td>
    <td style="text-align: justify"><a href="#a_003"><span style="font-size: 10pt; letter-spacing: -0.15pt">Market for Registrant&#8217;s Common Equity and Related Stockholder Matters and Issuer Purchases of Equity Securities </span></a></td>
    <td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt">&#160;1-</span></p></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 6.</span></td>
    <td style="text-align: justify"><a href="#a_004"><span style="font-size: 10pt; letter-spacing: -0.15pt">Selected Financial Data</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 7.</span></td>
    <td style="text-align: justify"><a href="#a_004"><span style="font-size: 10pt; letter-spacing: -0.15pt">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 8.</span></td>
    <td style="text-align: justify"><a href="#a_005"><span style="font-size: 10pt; letter-spacing: -0.15pt">Financial Statements and Supplementary Data</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 9.</span></td>
    <td style="text-align: justify"><a href="#a_006"><span style="font-size: 10pt; letter-spacing: -0.15pt">Changes In and Disagreements With Accountants on Accounting and Financial Disclosure </span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 9A.</span></td>
    <td style="text-align: justify"><a href="#a_006"><span style="font-size: 10pt; letter-spacing: -0.15pt">Controls and Procedures</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 9B.</span></td>
    <td style="text-align: justify"><a href="#a_007"><span style="font-size: 10pt; letter-spacing: -0.15pt">Other Information</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 9C.</span></td>
    <td style="text-align: justify"><a href="#a_007"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt">Disclosure Regarding Foreign Jurisdictions that Prevent Inspections</span></a></td>
    <td style="text-align: right"><span style="font-size: 10pt">17<span style="font-family: Times New Roman, Times, Serif"></span></span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="3">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt"><span style="text-decoration: underline">PART III</span></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 10.</span></td>
    <td style="text-align: justify"><a href="#a_008"><span style="font-size: 10pt; letter-spacing: -0.15pt">Directors, Executive Officers and Corporate Governance </span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 11.</span></td>
    <td style="text-align: justify"><a href="#a_009"><span style="font-size: 10pt; letter-spacing: -0.15pt">Executive Compensation </span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">22</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 12.</span></td>
    <td style="text-align: justify"><a href="#a_010"><span style="font-size: 10pt; letter-spacing: -0.15pt">Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 13.</span></td>
    <td style="text-align: justify"><a href="#a_011"><span style="font-size: 10pt; letter-spacing: -0.15pt">Certain Relationships and Related Transactions, and Director Independence</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 14.</span></td>
    <td style="text-align: justify"><a href="#a_012"><span style="font-size: 10pt; letter-spacing: -0.15pt">Principal Accountant Fees and Services</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.15pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: top">
    <td colspan="3">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt"><span style="text-decoration: underline">PART IV</span></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.15pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 17%; text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.15pt">Item 15.</span></td>
    <td style="width: 73%; text-align: justify"><a href="#a_013"><span style="font-size: 10pt; letter-spacing: -0.15pt">Exhibits, Financial Statement Schedules </span></a></td>
    <td style="width: 10%; text-align: right"><span style="font-size: 10pt">26</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16.</span></td>
    <td style="text-align: justify"><a href="#a_013"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form 10-K Summary</span></a></td>
    <td style="text-align: right"><span style="font-size: 10pt">26</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>


<!-- Field: Page; Sequence: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b><span style="text-decoration: underline">PART I</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt"><b>Forward-Looking
Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">This Annual Report on Form 10-K contains forward-looking statements, within
the meaning of the Private Securities Litigation Reform Act of 1995. Certain statements, other than purely historical information, including
estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon
which those statements are based, are &#8220;forward-looking statements.&#8221; These forward-looking statements generally are identified
by the words &#8220;believes,&#8221; &#8220;project,&#8221; &#8220;expects,&#8221; &#8220;anticipates,&#8221; &#8220;estimates,&#8221;
&#8220;intends,&#8221; &#8220;strategy,&#8221; &#8220;plan,&#8221; &#8220;may,&#8221; &#8220;will,&#8221; &#8220;would,&#8221; &#8220;will
be,&#8221; &#8220;will continue,&#8221; &#8220;will likely result,&#8221; and similar expressions. Forward-looking statements are based
on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially
from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain.
Factors which could have a material adverse effect on our operations and future prospects on a consolidated basis include but are not
limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and
generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements
and undue reliance should not be placed on such statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_001"></span>Item 1. Business </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Company Description</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">iQSTEL Inc. (the &#8220;Company&#8221;) (OTC Pink: IQST)
(www.iqstel.com) is a technology company offering a wide array of services to global telecommunications and technology industries with
presence in 13 countries.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company has an extensive portfolio of products and
services for its clients such as: SMS, VoIP, 4G &amp; 5G international infrastructure connectivity, Cloud-PBX, OmniChannel Marketing,
IoT services, blockchain and payment solutions. These services are grouped within three business divisions: Telecom, Technology and Fintech.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The company operates its business through its wholly-owned subsidiary Etelix.com
USA, LLC (&#8220;Etelix&#8221;) (www.etelix.com)<span style="color: blue"><span style="text-decoration: underline">;</span></span> and its majority-owned subsidiaries SwissLink
Carrier AG (www.swisslink-carrier.com), QGlobal SMA (https://www.qglobalsms.com/), Smart Gas (http://iotsmartgas.com/) and ItsBChain (http://itsbchain.com/).&#160;The
information contained on our websites is not incorporated by reference into this Annual Report, and such information should not be considered
to be part of this Annual Report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>History </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">iQSTEL, formerly known as PureSnax International, Inc., was incorporated
under the laws of the State of Nevada on June 24, 2011. PureSnax was previously a wellness brand focused on bringing healthy snacks and
foods to consumers. On March 8, 2017, PureSnax exited a previous License Agreement with a Canadian snack food Licensor. From March of
2017 until its acquisition of Etelix.com USA, LLC, PureSnax was working to develop its own brand and its own products for manufacture,
distribution, sales and marketing of various products within the health foods and snacks industry and to pursue related business opportunities.
PureSnax acquired Etelix.com USA, LLC on June 25, 2018. The company left the healthy snacks and foods business to focus on the Telecommunications
Business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In August 30, 2018, PureSnax changed its name to &#8220;iQSTEL Inc.&#8221;
and received a new CUSIP number: 46265G107, as well as a new trading symbol &#8220;IQST&#8221; in order to better resemble its new name.
iQSTEL also changed the Standard Industrial Classification (SIC Code) to 4813, Telephone Communications, Except Radiotelephone.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The transformative process is an ongoing effort. However, in the last year
the Company achieved the restructuring of its revenue from a 100% VoIP business to one where currently VoIP represents half of overall
Company revenue, while SMS and value-added SMS services account for the other half. SMS and value-added SMS is a much higher gross profit
business; thus the Company&#8217;s bottom line has increased in tandem.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 3 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Operating Subsidiaries</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Based on our current business infrastructure, the Company has expanded
from its original VoIP services into new business areas: Short Message Service (SMS) for Applications to Person (A2P) and Person to Person
(P2P); Internet of Things (IoT) solutions and Blockchain-based platforms.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Etelix.com USA LLC, a wholly owned subsidiary of iQSTEL Inc., is a Miami,
Florida-based international telecom carrier founded in 2008 that provides telecom and technology solutions worldwide, with commercial
presence in North America, Latin America, and Europe. Etelix provides International Long-Distance voice services for Telecommunications
Operators (ILD Wholesale), and Submarine Fiber Optic Network capacity for internet (4G and 5G).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Etelix is interconnected to the most important players in the industry,
with a very strong focus on Asian markets, among which it is worth mentioning: China Telecom, PCCW, Hutchinson Telecom, Vodafone India,
KDDI, Airtel, Reliance, Viettel, TATA Communications, Flow Jamaica (Cable and Wireless Caribbean), Cable and Wireless Panama, Millicom
(TIGO), Telefonica de Espa&#241;a (Movistar), Telecom Italia (TIM), Portugal Telecom (MEU), Optimus (NOS), Belgacom (BICS), Deutsche
Telekom, iBasis, Orbitel and Entel.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">An important milestone in the evolution of Etelix was in 2013, when the
company become part of a consortium of major carriers for the upgrade of the Maya-1 submarine cable systems that runs from Hollywood,
Florida to the city of Tolu in Colombia. This consortium is led by Orange Telecom and Orbitel, where Etelix participates with 10 Gbps
of capacity. The bulk of this contract was sold to Millicom (Tigo Costa Rica). This capacity considerably enhanced Tigo&#8217;s ability
to deploy world-class 4G services to its customers in Costa Rica.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">SwissLink Carrier AG is a 51% owned subsidiary of iQSTEL Inc. SwissLink
Carrier AG is a Switzerland based international Telecommunications Carrier founded in 2015 providing international VoIP connectivity worldwide,
with commercial presence in Europe, CIS and Latin America. SwissLink Carrier AG is a Swiss licensed Operator.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">One of Company&#8217;s strategic line of actions is to expand the participation
in Asian and African traffic. Africa is currently the market with the higher contribution to margin and Asia concentrate one third of
the termination traffic in the industry. Estimations show that 56% (International Telecommunication Union) of the traffic terminating
in Africa is originated from customers in Europe; while the corresponding percentage of traffic terminated in Asia is 37% (International
Telecommunication Union). Based on these numbers the goal to expand the participation in the Asian and African traffic goes through establishing
a strong presence in Europe.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The acquisition of Swisslink strengthened the Company&#8217;s presence
in Europe putting us in a very competitive position to capture traffic to Asian and African countries; however, it will also give us the
opportunity to compete in the European traffic, where we currently have a low participation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">QGlobal SMS LLC is a 100% owned subsidiary of iQSTEL Inc. QGlobal SMS is
a USA based company founded in 2020 specialized in international and domestic SMS termination.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">IoT Labs LLC is a 51% owned subsidiary of iQSTEL Inc. IoT Labs is a SMS
service provider based in Austin, TX.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company has entered into the SMS business in 2020 through the acquisition
of QGlobal and IoT Labs. Both companies specialize in international and domestic SMS termination, with emphasis on the Applications to
Person (A2P), Person to Person (P2P) and OmniChannel Marketing Services for several markets: Wholesale Carrier, Government, Corporate,
Enterprise, Small and Medium Companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">QGlobal SMS has commercial presence in Europe, USA and Latin America, with
robust international interconnection with Tier-1 SMS Aggregators, guarantying to its customers&#8217; high quality and low termination
rates, in over more than 100 countries, while IoT Labs is specialized in the SMS traffic exchange between US and Mexico.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">With the acquisition of these two SMS providers, we quickly began to cross-sell
services to our existing client base.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 4 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Global A2P SMS Market is expected to grow at a CAGR of 4.1% during
the forecast period 2018 &#8211;&#160;2030, to account for US$ 101 billion in 2030, according to Transparency Market Research. This market
has experienced significant growth and adoption rate in the past few years and is expected to experience notable growth and adoption in
years to come</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">ItsBchain&#160;LLC is a 75% owned subsidiary of iQSTEL Inc. ItsBchain is
a blockchain technology developer and solution provider, with a strong focus on the telecom sector. The company is in the final stage
of development of a series of blockchain solutions aimed at using the blockchain ledger&#160;and smart contract solutions to enable more
efficiency, quickness in execution and fraud-prevention in the telco industry. Specifically, the company is developing a solution that
will enable users and carriers to transfer mobile phone numbers with just a few clicks, allowing users and carriers the ability to transfer
retail&#160;users from one mobile carrier to another instantly.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Regulations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Telecommunications services are subject to extensive government regulation
in the United States of America. Any violations of the regulations may subject us to enforcement actions, including interest and penalties.
The FCC has jurisdiction over all telecommunications common carriers to the extent they provide interstate or international communications
services, including the use of local networks to originate or terminate such services</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Regulation of Telecom by the Federal Communications Commission</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Telecommunication License</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Anyone seeking to conduct telecommunications business where the telecommunication
services will transpire between the United States of America and an international destination must obtain a license from the Federal Communications
Commission (FCC). This particular license is named a Section 214 license, after the section in the Communications Act of 1934.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Etelix.com USA, LLC was authorized by the Federal Communications Commission
to provide facility-based services in accordance with section 63.18(e)(1) of the Commission&#8217;s rules; and also to provide resale
services in accordance with section 63.18(e)(2) under license number ITC-214-20090625-00303.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Since Etelix has no other network infrastructure outside the United States
of America, no other licenses are required for us to operate as an international carrier service provider.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 7.85pt 0 0"><span style="text-decoration: underline">Universal Service and Other Regulatory Fees and Charges</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 7.85pt 0 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In 1997, the FCC issued an order, referred to as the Universal Service
Order, which requires all telecommunications carriers providing interstate telecommunications services to contribute to universal service
support programs administered by the FCC (known as the Universal Service Fund). These periodic contributions are currently assessed based
on a percentage of each contributor&#8217;s interstate and international end user telecommunications revenues reported to the FCC. Etelix
also contributed to several other regulatory funds and programs, most notably Telecommunications Relay Service and FCC Regulatory Fees
(collectively, the Other Funds). Due to the manner in which these contributions are calculated, we cannot be assured that we fully recover
from our customers all of our contributions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In addition, based on the nature of our current business, we receive certain
exemptions from federal Universal Service Fund contributions. Changes in our business could eliminate our ability to qualify for some
or all of these exemptions. Changes in regulation may also have an impact on the availability of some or all of these exemptions. If even
some of these exemptions become unavailable, they could materially increase our federal Universal Service Fund or Other Funds&#8217; contributions
and have a material adverse effect on the cost of our operations and, therefore, on our ability to continue to operate profitably, and
to develop and grow our business. We cannot be certain of the stability of the contribution factors for the Other Funds. Significant increases
in the contribution factor for the Other Funds in general and the Telecommunications Relay Service Fund in particular can impact our profitability.
Whether these contribution factors will be stable in the future is unknown, but it is possible that we will be subject to significant
increases.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 5 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Employees</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">iQSTEL, including all subsidiaries, has 49 employees as of December 31,
2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_014"></span>Item 1A. Risk Factors</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Risks Relating to Business and Financial Condition</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">Our business, operating results or financial condition could
be materially adversely affected by any of the following risks.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Risk Factors Related to the Business of the Company</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Because our auditor has issued a going concern opinion regarding
our company, there is a risk associated with an investment in our company.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We have continually operated at a loss with an accumulated deficit of $18,536,922
as of December 31, 2021. We have not attained profitable operations and even though the company maintains a cash position very close to
one year's operating expenses, we dependent upon obtaining financing or generating revenue from operations to continue operations for
the next twelve months. Our future is dependent upon our ability to obtain financing or upon future profitable operations. We reserve
the right to seek additional funds through private placements of our common stock and/or through debt financing. Our ability to raise
additional financing is unknown. We do not have any formal commitments or arrangements for the advancement or loan of funds. The Company
has been qualified for a public offering of 80,000,000 shares of our common stock under the Regulation A. This offering is being conducted
on a &#8220;best efforts&#8221; basis, which means that there is no guarantee that any minimum amount will be sold. For these reasons,
our auditors stated in their report that they have substantial doubt we will be able to continue as a going concern. As a result, there
is a risk that you could lose the entire amount of your investment in our company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Our telecommunications line of business is highly sensitive to declining
prices, which may adversely affect our revenues and margins.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The telecommunications industry is characterized by intense price competition,
which has resulted in declines in both our average per-minute price realizations and our average per-minute termination costs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">A reduction of our prices to compete with any other offers in the market
will not always guarantee an increase in the traffic, which may result in a reduction of revenue. If these trends in pricing continue
or accelerate, it could have a material adverse effect on the revenues generated by our telecommunications businesses and/or our gross
margins. The continued growth of Over-The-Top calling and messaging services, such as WhatsApp, Skype and Viber has adversely affected
the use of traditional phone communications. We expect this IP-based services which offer voice communications for free to continue to
increase, which may result in increased substitution on our service offerings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>The termination of our carrier agreements or our inability to enter
into new carrier agreements in the future could materially and adversely affect our ability to compete, which could reduce our revenues
and profits.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We rely upon our carrier agreements in order to provide our telecommunications
services to our customers. These carrier agreements are in most cases for finite terms and, therefore, there can be no guarantee that
these agreements will be renewed at all or on favorable terms to us. Our ability to compete would be adversely affected if our carrier
agreements were terminated or we were unable to enter into carrier agreements in the future to provide our telecommunications services
to our customers, which could result in a reduction of our revenues and profits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<!-- Field: Page; Sequence: 6 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Our customers could experience financial difficulties, which could
adversely affect our revenues and profitability if we experience difficulties in collecting our receivables.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As a provider of international long-distance services, we depend upon sales
of transmission and termination of traffic to other long-distance providers and the collection of receivables from these customers. The
wholesale telecommunications market continues to feature many smaller, less financially stable companies. If weakness in the telecommunications
industry or the global economy reduces our ability to collect our accounts receivable from our major customers our profitability may be
substantially reduced. While our most significant customers, from a revenue perspective, vary from quarter to quarter, our seven largest
customers (2.5% of our total customer base) collectively accounted for 88% of total consolidated revenues in fiscal year 2021. However,
this concentration of revenues does not increase our exposure to non-payment by our larger customers, since 68% of our revenue is prepaid.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Natural disasters, terrorist acts, acts of war, pandemics, cyber-attacks
or other breaches of network or information technology security may cause equipment failures or disrupt our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our inability to operate our telecommunications networks because of the
events listed above, even for a limited period, may result in loss of revenue, significant expenses, which could have a material adverse
effect on our results of operations and financial condition.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We could be harmed by network disruptions, security breaches, or other
significant disruptions or failures of our IT infrastructure and related systems. To be successful, we need to continue to have available
a high capacity, reliable and secure network for our and our customers&#8217; use. As any other company, we face the risk of a security
breach, whether through cyber-attacks, malware, computer viruses, sabotage, or other significant disruption of our IT infrastructure and
related systems. There is a risk of a security breach or disruption of the systems we operate, including possible unauthorized access
to our proprietary or classified information. We are also subject to breaches of our network resulting in unauthorized utilization of
our services, which subject us to the costs of providing those services, which are likely not recoverable. The secure maintenance and
transmission of our information is a critical element of our operations. Our information technology and other systems that maintain and
transmit customer information may be compromised by a malicious third-party penetration of our network security, or impacted by advertent
or inadvertent actions or inactions by our employees, or those of a third-party service provider or business partner. As a result, our
or our customers&#8217; information may be lost, disclosed, accessed or taken without the customers&#8217; consent, or our services may
be used without payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Although we make significant efforts to maintain the security and integrity
of these types of information and systems, there can be no assurance that our security efforts and measures will be effective or that
attempted security breaches or disruptions would not be successful or damaging, especially in light of the growing sophistication of cyber-attacks
and intrusions. We may be unable to anticipate all potential types of attacks or intrusions or to implement adequate security barriers
or other preventative measures. Certain of our business units have been the subject of attempted and successful cyber-attacks in the past.
We have researched the situations and do not believe any material internal or customer information has been compromised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>We operate a global business that exposes us to currency, economic
and regulatory.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our revenue comes primarily from sales outside the U.S. and our growth
strategy is largely focused on emerging markets. Our success delivering solutions and competing in international markets is subject to
our ability to manage various risks and difficulties, including, but not limited to:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>our ability to effectively
staff, provide technical support and manage operations in multiple countries; &#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>fluctuations in
currency exchange rates;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>timely collecting
of accounts receivable from customers located outside of the U.S.;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>trade restrictions,
political instability, disruptions in financial markets, and deterioration of economic conditions;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>compliance with
the U.S. Foreign Corrupt Practices Act, and other anti-bribery laws and regulations;&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>variations and changes
in laws applicable to our operations in different jurisdictions, including enforceability of intellectual property and contract rights;
and&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>compliance with
export regulations, tariffs and other regulatory barriers.&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Tax Risks</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We are subject to tax and regulatory audits which could result in the imposition
of liabilities that may or may not have been reserved. We are subject to audits by taxing and regulatory authorities with respect to certain
of our income and operations. These audits can cover periods for several years prior to the date the audit is undertaken and could result
in the imposition of liabilities, interest and penalties if our positions are not accepted by the auditing entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 7 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>We may be unable to achieve some, all or any of the benefits that
we expect to achieve from our plan to expand our operations.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In the future we may require additional financing for capital requirements
and growth initiatives. Accordingly, we will depend on our ability to generate cash flows from operations and to borrow funds and issue
securities in the capital markets to maintain and expand our business. We may need to incur debt on terms and at interest rates that may
not be as favorable. If additional financing is not available when required or is not available on acceptable terms, we may be unable
to operate our business as planned or at all, fund our expansion, successfully promote our business, develop or enhance our products and
services, take advantage of business opportunities or respond to competitive pressures, any of which could have a material adverse effect
on our business, financial condition and results of operations</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Risks Relating to Our Securities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>If a market for our common stock does not develop, stockholders may
be unable to sell their shares.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our common stock is quoted under the symbol &#8220;IQST&#8221; on the OTCQX
operated by OTC Markets Group, Inc., an electronic inter-dealer quotation medium for equity securities. Even though we currently have
an active trading market, there can be no assurance that it will be sustained.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>The market price of our common stock is likely to be highly volatile
and could fluctuate widely in price in response to various factors, many of which are beyond our control.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our stock price is subject to a number of factors, including:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Technological innovations
or new products and services by us or our competitors;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Government regulation
of our products and services;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>The establishment
of partnerships with other telecom companies;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Intellectual property
disputes;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Additions or departures
of key personnel;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Sales of our common
stock;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Our ability to integrate
operations, technology, products and services;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Our ability to execute
our business plan;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Operating results
below or exceeding expectations;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Whether we achieve
profits or not;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Loss or addition
of any strategic relationship;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Industry developments;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Economic and other
external factors; and&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in"><span style="font-family: Symbol">&#183;</span>Period-to-period
fluctuations in our financial results.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our stock price may fluctuate widely as a result of any of the above. In
addition, the securities markets have from time to time experienced significant price and volume fluctuations that are unrelated to the
operating performance of particular companies. These market fluctuations may also materially and adversely affect the market price of
our common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Because we are subject to the &#8220;Penny Stock&#8221; rules, the
level of trading activity in our stock may be reduced.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Securities and Exchange Commission has adopted regulations which generally
define &#34;penny stock&#34; to be any listed, trading equity security that has a market price less than $5.00 per share or an exercise
price of less than $5.00 per share, subject to certain exemptions. The penny stock rules require a broker-dealer, prior to a transaction
in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document that provides information about
penny stocks and the risks in the penny stock market. The broker-dealer must also provide the customer with current bid and offer quotations
for the penny stock, the compensation of the broker-dealer and its salesperson in the transaction, and monthly account statements showing
the market value of each penny stock held in the customer&#8217;s account. In addition, the penny stock rules generally require that prior
to a transaction in a penny stock, the broker-dealer make a special written determination that the penny stock is a suitable investment
for the purchaser and receive the purchaser&#8217;s written agreement to the transaction. These disclosure requirements may have the effect
of reducing the level of trading activity in the secondary market for a stock that becomes subject to the penny stock rules which may
increase the difficulty Purchasers may experience in attempting to liquidate such securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 8 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>We do not expect to pay dividends in the foreseeable future. Any
return on investment may be limited to the value of our common stock.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We do not anticipate paying cash dividends on our common stock in the foreseeable
future. The payment of dividends on our common stock will depend on earnings, financial condition and other business and economic factors
affecting it at such time as the board of directors may consider relevant. If we do not pay dividends, our common stock may be less valuable
because a return on your investment will occur only if our stock price appreciates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Provisions in the Nevada Revised Statutes and our Bylaws could make
it very difficult for an investor to bring any legal actions against our directors or officers for violations of their fiduciary duties
or could require us to pay any amounts incurred by our directors or officers in any such actions. </i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Members of our board of directors and our officers will have no liability
for breaches of their fiduciary duty of care as a director or officer, except in limited circumstances, pursuant to provisions in the
Nevada Revised Statutes and our Bylaws as authorized by the Nevada Revised Statutes. Specifically, Section 78.138 of the Nevada Revised
Statutes provides that a director or officer is not individually liable to the company or its stockholders or creditors for any damages
as a result of any act or failure to act in his or her capacity as a director or officer unless it is proven that (1) the director&#8217;s
or officer&#8217;s act or failure to act constituted a breach of his or her fiduciary duties as a director or officer and (2) his or her
breach of those duties involved intentional misconduct, fraud or a knowing violation of law. This provision is intended to afford directors
and officers protection against and to limit their potential liability for monetary damages resulting from suits alleging a breach of
the duty of care by a director or officer. Accordingly, you may be unable to prevail in a legal action against our directors or officers
even if they have breached their fiduciary duty of care. In addition, our Bylaws allow us to indemnify our directors and officers from
and against any and all costs, charges and expenses resulting from their acting in such capacities with us. This means that if you were
able to enforce an action against our directors or officers, in all likelihood, we would be required to pay any expenses they incurred
in defending the lawsuit and any judgment or settlement they otherwise would be required to pay. Accordingly, our indemnification obligations
could divert needed financial resources and may adversely affect our business, financial condition, results of operations and cash flows,
and adversely affect prevailing market prices for our common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>The extent to which the coronavirus (&#34;COVID-19&#34;) outbreak
impacts our business, results of operations and financial condition will depend on future developments, which cannot be predicted.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The COVID-19 pandemic has caused us to modify our business practices (including
employee travel, employee work locations, and cancellation of physical participation in meetings, events and conferences), and we may
take further actions as may be required by government authorities or that we determine are in the best interests of our employees, customers
and business partners. There is no certainty that such measures will be sufficient to mitigate the risks posed by the virus or otherwise
be satisfactory to government authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The extent to which COVID-19 impacts our business, results of operations
and financial condition will depend on future developments, which are uncertain and cannot be predicted, including, but not limited to,
the duration and spread of the outbreak, its severity, the actions to contain the virus or treat its impact, and how quickly and to what
extent normal economic and operating conditions can resume. Even after the coronavirus outbreak has subsided, we may continue to experience
materially adverse impacts to our business as a result of its global economic impact, including any recession that has occurred or may
occur in the future.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><span id="a_002"></span><b>Item 2. Properties</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The disclosures concerning our properties are contained in Item 1 Business
above and incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Item 3. Legal Proceedings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We have no current legal proceedings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Item 4. Mine Safety Disclosures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">Not applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"></span></p>

<!-- Field: Page; Sequence: 9 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;<br />
</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="letter-spacing: -0.1pt"><b><span style="text-decoration: underline">PART II</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b><span id="a_003"></span>Item 5. Market for Registrant&#8217;s
Common Equity and Related Stockholder Matters </b></span><b><span style="letter-spacing: -0.15pt">and Issuer Purchases of Equity Securities</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Market Information</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our common stock is quoted under the symbol &#8220;IQST&#8221; on the OTCQX
operated by OTC Markets Group, Inc.&#160;Only a limited market exists for our securities. There is no assurance that a regular trading
market will develop, or if developed, that it will be sustained. Therefore, a stockholder may be unable to resell his securities in our
company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following tables set forth the range of high and low bid information
for our common stock for the each of the periods indicated as reported by the OTCQX. These quotations reflect inter-dealer prices, without
retail mark-up, mark-down or commission and may not necessarily represent actual transactions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="11" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year Ending December 31, 2021</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="text-align: center">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Quarter Ended</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">High $</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Low $</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 26%; text-align: left"><span style="font-size: 10pt">December 31, 2021</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 26%; text-align: center">1.05</td><td style="width: 1%; text-align: center">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 26%; text-align: right">0.39</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-size: 10pt">September 30, 2021</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">0.7299</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.3530</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-size: 10pt">June 30, 2021</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">1.07</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.44</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-size: 10pt">March 31, 2021</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2.00</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.15</td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="11" style="border-bottom: Black 1pt solid; text-align: center">&#160;Fiscal Year Ending December 31, 2020</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="padding-bottom: 1pt; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="padding-bottom: 1pt; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="border-bottom: Black 1pt solid; text-align: center; width: 1%">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: center; width: 26%"><span style="font-size: 10pt">Quarter
                                            Ended</span></td><td style="padding-bottom: 1pt; text-align: center; width: 1%">&#160;</td><td style="text-align: center; padding-bottom: 1pt; width: 8%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center; width: 1%">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: center; width: 26%"><span style="font-size: 10pt">High
                                            $</span></td><td style="padding-bottom: 1pt; text-align: center; width: 1%">&#160;</td><td style="text-align: center; padding-bottom: 1pt; width: 8%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: center; width: 1%">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: center; width: 26%"><span style="font-size: 10pt">Low
                                            $</span></td><td style="padding-bottom: 1pt; text-align: center; width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-size: 10pt">December 31, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: center">0.20</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0592</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-size: 10pt">September 30, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: center">0.099</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0599</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-size: 10pt">June 30, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: center">0.142</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.0510</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-size: 10pt">March 31, 2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: center">0.5174</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.03</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On April 7, 2022, the last sales price per share of our common stock was
$0.6623.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Penny Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The SEC has adopted rules that regulate broker-dealer practices in connection
with transactions in penny stocks. Penny stocks are generally equity securities with a market price of less than $5.00, other than securities
registered on certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information
with respect to transactions in such securities is provided by the exchange or system. The penny stock rules require a broker-dealer,
prior to a transaction in a penny stock, to deliver a standardized risk disclosure document prepared by the SEC, that: (a) contains a
description of the nature and level of risk in the market for penny stocks in both public offerings and secondary trading; (b) contains
a description of the broker's or dealer's duties to the customer and of the rights and remedies available to the customer with respect
to a violation of such duties or other requirements of the securities laws; (c) contains a brief, clear, narrative description of a dealer
market, including bid and ask prices for penny stocks and the significance of the spread between the bid and ask price; (d) contains a
toll-free telephone number for inquiries on disciplinary actions; (e) defines significant terms in the disclosure document or in the conduct
of trading in penny stocks; and (f) contains such other information and is in such form, including language, type size and format, as
the SEC shall require by rule or regulation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The broker-dealer also must provide, prior to effecting any transaction
in a penny stock, the customer with (a) bid and offer quotations for the penny stock; (b) the compensation of the broker-dealer and its
salesperson in the transaction; (c) the number of shares to which such bid and ask prices apply, or other comparable information relating
to the depth and liquidity of the market for such stock; and (d) a monthly account statement showing the market value of each penny stock
held in the customer's account.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 10 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In addition, the penny stock rules require that prior to a transaction
in a penny stock not otherwise exempt from those rules, the broker-dealer must make a special written determination that the penny stock
is a suitable investment for the purchaser and receive the purchaser's written acknowledgment of the receipt of a risk disclosure statement,
a written agreement as to transactions involving penny stocks, and a signed and dated copy of a written suitability statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">These disclosure requirements may have the effect of reducing the trading
activity for our common stock. Therefore, stockholders may have difficulty selling our securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Holders of Our Common Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of April 8, 2022, we had <span style="letter-spacing: -0.15pt"><b>149,357,358
</b></span> shares of our common stock issued and outstanding, held by approximately 65 stockholders of record at our transfer agent,
with additional stockholders holding our shares in street name.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>Dividends</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5pt">We currently intend to retain future earnings for the operation
of our business. We have never declared or paid cash dividends on our common stock, and we do not anticipate paying any cash dividends
in the foreseeable future.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5pt">In the event that a dividend is declared, common stockholders
on the record date are entitled to share ratably in any dividends that may be declared from time to time on the common stock by our board
of directors from funds legally available.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">There are no restrictions in our articles
of incorporation or bylaws that restrict us from declaring dividends. The Nevada Revised Statutes, however, do prohibit us from declaring
dividends where, after giving effect to the distribution of the dividend:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-size: 10pt; letter-spacing: -0.1pt">1.</span></td><td><span style="font-size: 10pt">We would not be able to pay our debts as they become due in the usual course of business; or</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-size: 10pt; letter-spacing: -0.1pt">2.</span></td><td><span style="font-size: 10pt">Our total assets would be less than the sum of our total liabilities, plus the amount that would be
needed to satisfy the rights of stockholders who have preferential rights superior to those receiving the distribution.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Securities Authorized for Issuance under Equity Compensation Plans</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We do not have an equity compensation plan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Recent Sales of Unregistered Securities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
issued 51,638,526 shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">41,562,500 shares issued for cash of $6,536,250, of which $100,000 was recorded
as subscription receivable as of December 31, 2021. The Company received the $100,000 on January 3, 2022.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">2,230,394 shares, valued at $2,056,530, issued for settlement of debt of
$1,516,667</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">195,000 shares for services valued at $284,700</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">1,320,000 shares issued to our management for compensation valued at $1,037,568</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">250,000 shares for forbearance of debt valued at $49,925</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">6,080,632 shares issued for conversion of debt of $422,295</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">These securities were issued pursuant to Section 4(2) of the Securities
Act and/or Rule 506 promulgated thereunder. The holders represented their intention to acquire the securities for investment only and
not with a view towards distribution. The investors were given adequate information about us to make an informed investment decision.
We did not engage in any general solicitation or advertising. We directed our transfer agent to issue the stock certificates with the
appropriate restrictive legend affixed to the restricted stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 11 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="a_004"></span><b>Item 6. Selected Financial Data</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Not required under Regulation S-K for &#8220;smaller reporting companies.&#8221;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Item 7. Management&#8217;s Discussion and Analysis of Financial Condition
and Results of Operations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="letter-spacing: -0.1pt"><b>Results of Operations for the Years
Ended December 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><b><i>Net Revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Our net revenue for the year ended December 31,
2021 was $64,702,018 as compared with $44,910,006 for the year ended December 31, 2020. These numbers reflect an increase of 44% year
over year on our consolidated Revenues.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">When looking at the numbers by subsidiary, we have
the following breakout for the years ended December 31, 2021 and 2020:</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Subsidiary</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>December 31, 2021</b></p></td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>December 31, 2020</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify">Etelix.com USA, LLC</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 25%; text-align: right">15,445,161</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 25%; text-align: right">14,033,528</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">SwissLink Carrier AG</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,681,978</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,432,022</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">QGlobal LLC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">666,887</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">421,619</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">IoT Labs LLC</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">43,907,992</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">25,022,837</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">64,702,018</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">44,910,006</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">The continued growth of our revenue is the result
of the development of our business strategy, which includes the strengthening of our commercial and operating activities and new acquisitions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">If net revenues continue growing at a similar rate
for the next twelve months, we believe that the company will reach a total consolidated revenue of approximately $90 million by December
31, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><b><i>Cost of Revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Our total cost of sales for the year ended December
31, 2021 was $63,168,303 as compared with $43,947,654 for the year ended December 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">When looking at the numbers by subsidiary, we have
the following breakout for the years ended December 31, 2021 and 2020:</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Subsidiary</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Cost of revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>December 31, 2021</b></p></td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Cost of revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>Year Ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>December 31, 2020</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify">Etelix.com USA, LLC</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 25%; text-align: right">15,080,687</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 25%; text-align: right">14,062,553</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">SwissLink Carrier AG</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,986,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,656,865</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">QGlobal LLC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">563,528</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">311,409</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">IoT Labs LLC</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">43,537,754</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">24,916,827</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">63,168,303</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">43,947,654</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p>

<!-- Field: Page; Sequence: 12 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Our cost of revenues consists of direct charges from vendors that the Company
incurs to deliver services to its customers. These costs primarily consist of usage charges for calls and SMS terminated in vendor&#8217;s
network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The behavior in the costs shows a logical correlation with the behavior
of the revenue commented above. We have reached a higher volume of sales and every additional unit sold (minutes and SMS) has its corresponding
termination cost.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><b><i>Gross Margin</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Our gross margin, which is simply the difference
between our revenues and our cost of sales, discussed above, increased from $962,352 in 2020 to $1,533,715 in 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We expect an increase in the gross margin for the next twelve months as
a result of having better termination costs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Operating Expenses</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Operating expenses for the year ended December 31, 2021 were $4,517,632,
as compared with $4,174,367 for the year ended December 31, 2020. The detail by major category is reflected in the table below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font-size: 10pt"><b>&#160;</b></td>
    <td colspan="7" style="font-size: 10pt; text-align: center"><b>Years Ended December 31</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font-size: 10pt; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>2021</b></td><td style="font-size: 10pt; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 58%; font-size: 10pt; text-align: left">Salaries, Wages and Benefits</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 17%; font-size: 10pt; text-align: right">1,160,021</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 17%; font-size: 10pt; text-align: right">1,208,709</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Technology</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">218,053</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">133,400</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Professional Fees</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">441,490</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">374,821</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Legal and Regulatory</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">106,001</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">121,229</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Travel &amp; Events</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">23,117</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">8,596</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Public Cost</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">42,674</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">87,234</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Allowance for doubtful accounts</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">183,414</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Depreciation and Amortization</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">91,474</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">68,602</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">Advertising</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">977,334</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">942,950</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Bank Services and Fees</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">117,886</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">137,598</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Office, Facility and Other</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">392,117</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">209,956</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;&#160;&#160;Subtotal</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,570,167</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,476,509</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Stock-based compensation</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">947,464</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">697,858</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total Operating Expenses</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">4,517,631</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">4,174,367</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Operating Expenses by subsidiary are as follow:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 65%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="11" style="font-weight: bold; text-align: center">Years Ended December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Difference</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">iQSTEL</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">2,906,114</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">2,623,555</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">282,560</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Etelix</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">339,354</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">407,937</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-68,583</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>SwissLink</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">784,052</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">815,130</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-31,078</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>ItsBchain</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,396</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">52,684</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-50,288</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>QGlobal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">106,803</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83,304</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,499</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Global Money One</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,324</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,324</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">IoT Labs</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">203,588</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">191,757</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">11,831</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-bottom: 2.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,517,631</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,174,367</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">343,265</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 13 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The most significant difference is generated by iQSTEL which is basically
due to the Stock-based compensation. This item includes compensation to Management, Directors and other professional service providers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No allowance for doubtful accounts were established
due to additional controls already implemented within the commercial area and collection team.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Advertising corresponds to the third-party consultancy for the design and
implementation of a Social Media communication strategy oriented to build and enhance our companies and brand image and a marketing program
for the Regulation A offering.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">All other items were stable from one year to the other, which allows us
to affirm that the cost structure of the company is under control.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Other Expenses</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We had other expenses of $880,085 for the year ended December 31, 2021,
as compared with other expenses of $3,487,315 for the year ended December 31, 2020. The reduction in Other Expenses in 2021 compared to
2020 is due to the significant reduction in the interest expense of $3,509,323 for the year ended December 31, 2020 to $675,481 for the
year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Net Loss</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We finished the year ended December 31, 2021 with a loss of $3,864,001
as compared to a loss of $6,699,482 during the year ended December 31, 2020. This represents an improvement in our financial results year
over year, due to an increment in the Gross Revenue and a significant reduction of the Interest Expenses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Liquidity and Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of December 31, 2021 we had total current assets of $6,566,524, compared
with current liabilities of $2,363,015, resulting in a positive working capital of $4,203,509 and a current ratio of approximately 2.78
to 1. This compares with the working capital deficiency of $4,330,355 and the current ratio of 0.45 to 1 at December 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Following is a table with summary data from the consolidated statement
of cash flows for the year ended December 31, 2021 and 2020, as presented.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify"><b>&#160;</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2021</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Net cash used in operating activities</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(3,152,181</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,116,174</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Net cash used in investing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(511,348</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(91,211</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Net cash provided by financing activities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">6,250,980</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">2,662,756</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Effect of exchange rate changes on cash</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(5,954</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">27,442</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Net change in cash and cash equivalents</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,581,497</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">482,813</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt/101% Times New Roman, Times, Serif; margin: 0.35pt 0 0">Our operating activities used $3,152,181 in the year ended
December 31, 2021, as compared with $2,116,174 used in operating activities in the year ended December 31, 2020. Our cash flow from operations
varies depending on our operating results and the timing of operating cash receipts and payments, specifically trade accounts receivable
and trade accounts payable. Our negative operating cash flows in 2021 and 2020 is largely the result of our net loss for the years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Investing activities used $511,348 for the year ended December 31, 2021,
as compared with $91,211 used in investing activities for the year ended December 31, 2020. Our negative investing cash flow for 2021
is largely due to the acquisition of property, equipment, and intangible assets of $230,900 and an increase of loans to related parties
of $220,674.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Financing activities provided $6,250,980 for the year ended December 31,
2021, as compared with $2,662,756 provided for the year ended December 31, 2020. Our positive financing cash flow in 2021 was largely
the result of the $6,336,250 net proceeds from the subscription of new common stock under our Regulation A offering.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Based upon our current financial condition, we do not have sufficient cash
to operate our business at the current level for the next twelve months. We intend to fund operations through increased sales and debt
and/or equity financing arrangements, which may be insufficient to fund expenditures or other cash requirements. The Company has received
the qualification of an Offering Statement under Regulation A for the sale of up to 80,000,000 common stocks. This offering is being conducted
on a &#8220;best efforts&#8221; basis, which means that there is no guarantee that any minimum amount will be sold. We also plan to seek
additional financing in a private equity offering to secure funding for operations. There can be no assurance that we will be successful
in raising additional funding. If we are not able to secure additional funding, the implementation of our business plan will be impaired.
There can be no assurance that such additional financing will be available to us on acceptable terms or at all.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Inflation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Although our operations are influenced by general economic conditions,
we do not believe that inflation had a material effect on our results of operations during the twelve-month period ended December 31,
2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Critical Accounting Policies</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">A &#8220;critical accounting policy&#8221;
is one which is both important to the portrayal of a company&#8217;s financial condition and results, and requires management&#8217;s
most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are
inherently uncertain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/101% Times New Roman, Times, Serif; margin: 0.35pt 0 0"><span style="letter-spacing: -0.1pt">Our accounting policies
are discussed in detail in the footnotes to our financial statements included in this Annual Report on Form 10-K for the year ended December
31, 2021; however, we consider our critical accounting policies to be those related to allowance for doubtful accounts, valuation of assets,
significant estimates in the valuation of convertible debt and income taxes. Management bases its estimates and judgments on historical
experience and other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates
under different assumptions or conditions. See the Consolidated Financial Statements in this Annual Report for a complete discussion of
our significant accounting policies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Off Balance Sheet Arrangements
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">As of December 31, 2021, there were
no off-balance sheet arrangements. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Recently Issued Accounting Pronouncements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">We do not expect the adoption of these
or other recently issued accounting pronouncements to have a significant impact on our results of operation, financial position or cash
flow.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"></span></p>

<!-- Field: Page; Sequence: 15 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;<br />
</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="a_005"></span><span style="letter-spacing: -0.15pt"><b>Item 8. Financial Statements and
Supplementary Data</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Index to Financial Statements Required by Article 8 of Regulation S-X:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="2">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Audited Financial Statements:</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt">F</span>-<span style="font-size: 10pt">1</span></td>
    <td style="width: 93%"><span style="font-size: 10pt">Report of Independent Registered Public Accounting Firm Audited Financial Statement for the Year ended December 31, 2021 (PCIOB ID <span id="xdx_904_edei--AuditorFirmId_c20210101__20211231_zoIvvhYcDD72"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:AuditorFirmId">1013</ix:nonNumeric></span>) ;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">F-2</span></td>
    <td><span style="font-size: 10pt">Consolidated Balance Sheets as of December 31, 2021 and 2020;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">F-3</span></td>
    <td><span style="font-size: 10pt">Consolidated Statements of Operations for the years ended December 31, 2021 and 2020;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">F-4</span></td>
    <td><span style="font-size: 10pt">Consolidated Statement of Stockholders&#8217; Equity for the years ended December 31, 2021 and 2020;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">F-5</span></td>
    <td><span style="font-size: 10pt">Consolidated Statements of Cash Flows for the years ended December 31, 2021 and 2020; and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">F-6&#9;</span></td>
    <td><span style="font-size: 10pt">Notes to Consolidated Financial Statements.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b></b></span></p>


<!-- Field: Page; Sequence: 16 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: bold 10.5pt Trebuchet MS, Times, Serif; margin: 5.1pt 0 0 7.6pt; text-align: left">Report of Independent Registered Public
Accounting <span style="letter-spacing: -0.2pt">Firm</span></p>

<p style="font: 12pt Trebuchet MS, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 12pt Trebuchet MS, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 8.3pt 217.15pt 0 7.6pt">To the Stockholders and Board of Directors iQSTEL,
Inc.</p>

<p style="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify">Coral Gables, <span style="letter-spacing: -0.25pt">FL</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: bold 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify">Opinion on the Consolidated Financial
<span style="letter-spacing: -0.1pt">Statements</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.35pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.55pt 0 7.6pt; text-align: justify">We have audited the accompanying consolidated
balance sheets of iQSTEL, Inc. (the &#8220;Company&#8221;) as of December 31, 2021 and 2020, the related consolidated statements of operations,
stockholders&#8217; equity, and cash flows for the years then ended, and the related notes (collectively referred to as the &#8220;consolidated
financial statements&#8221;). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial
position of the Company at December 31, 2021 and 2020, and the results of its operations and its cash flows for each of the years then
ended<b>, </b>in conformity with accounting principles generally accepted in the United States of America.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: bold 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 0 0 7.6pt; text-align: justify">Going Concern Uncertainty &#8211;
See Also Critical Audit Matters Section <span style="letter-spacing: -0.1pt">Below</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.3pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.55pt 0 7.6pt; text-align: justify">The accompanying consolidated financial
statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the consolidated financial
statements, the Company has suffered recurring losses from operations and does not have an established source of revenues sufficient to
cover its operating costs, which raise substantial doubt about its ability to continue as a going concern. Management&#8217;s plans in
regard to these matters are also described in Note 3. The consolidated financial statements do not include any adjustments that might
result from the outcome of this uncertainty.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<p style="font: bold 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify">Basis for <span style="letter-spacing: -0.1pt">Opinion</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.3pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.55pt 0 7.6pt; text-align: justify">These consolidated financial statements
are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s consolidated
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (&#8220;PCAOB&#8221;) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.45pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.6pt 0 7.6pt; text-align: justify">We conducted our audits in accordance
with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether
the consolidated financial statements are free of material misstatement, whether due to error or <span style="letter-spacing: -0.1pt">fraud.</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.35pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 5.55pt 0 7.6pt; text-align: justify">Our audits included performing
procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing
procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures
in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates
made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits
provide a reasonable basis for our opinion.</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 5.55pt 0 7.6pt; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 17 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 11pt Trebuchet MS, Times, Serif; margin: 0.25pt 0 0pt"></p>

<p style="font: 11pt Trebuchet MS, Times, Serif; margin: 0.25pt 0 0pt"></p>

<p style="font: bold 10.5pt Trebuchet MS, Times, Serif; margin: 5.1pt 0 0 7.6pt; text-align: justify">Critical Audit <span style="letter-spacing: -0.1pt">Matters</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.3pt 0 0"><b>&#160;</b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.75pt 0 7.6pt; text-align: justify">The critical audit matters communicated
below are matters arising from the current period audit of the consolidated financial statements that were communicated or required to
be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the
critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they
relate.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: italic bold 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify">Revenue <span style="letter-spacing: -0.1pt">Recognition</span></p>

<p style="font: 10.5pt/12.15pt Trebuchet MS, Times, Serif; margin: 4.75pt 0 0 7.6pt; text-align: justify"><i>Critical Audit Matter <span style="letter-spacing: -0.1pt">Description</span></i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.75pt 0 7.6pt; text-align: justify">The Company recognizes revenue upon
transfer of control of promised services to customers in an amount that reflects the consideration the Company expects to receive in exchange
for those services.</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0.05pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.75pt 0 7.6pt; text-align: justify">Significant judgment is exercised by
the Company in determining revenue recognition for customer agreements, and include the pattern of delivery (i.e., timing of when revenue
is recognized) for each distinct performance obligation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.7pt 0 7.6pt; text-align: justify">The related audit effort in evaluating
management&#8217;s judgments in determining revenue recognition for customer agreements required a high degree of auditor judgment.</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt; text-align: justify"><i>How the Critical Audit Matter was Addressed
in the <span style="letter-spacing: -0.1pt">Audit</span></i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0"><i>&#160;</i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.65pt 0 7.6pt; text-align: justify">Our principal audit procedures related
to the Company&#8217;s revenue recognition for customer agreements included the following:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 25.55pt"></td><td style="width: 18.05pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td><td style="text-align: left"><span style="font-size: 10.5pt">We gained an understanding of internal controls related to revenue <span style="letter-spacing: -0.1pt">recognition.</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/12.85pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0.1pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 25.55pt"></td><td style="width: 18.05pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td><td style="text-align: left"><span style="font-size: 10.5pt">We evaluated management&#8217;s significant accounting policies for <span style="letter-spacing: -0.1pt">reasonableness.</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/12.85pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 25.55pt"></td><td style="width: 18.05pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td><td style="text-align: left"><span style="font-size: 10.5pt">We selected a sample of revenues recognized and performed the following <span style="letter-spacing: -0.1pt">procedures:</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/93% Trebuchet MS, Times, Serif; width: 100%; margin-top: 0.6pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 61.6pt"></td><td style="width: 18pt"><span style="font-family: Courier New, Courier, Monospace; font-size: 10.5pt">o</span></td><td style="text-align: justify; padding-right: 5.85pt"><span style="font-size: 10.5pt">Obtained and read contract source documents for
each selection and other documents that were part of the agreement, if applicable.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/97% Trebuchet MS, Times, Serif; width: 100%; margin-top: 0.25pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 61.6pt"></td><td style="width: 18pt"><span style="font-family: Courier New, Courier, Monospace; font-size: 10.5pt">o</span></td><td style="text-align: justify; padding-right: 5.9pt"><span style="font-size: 10.5pt">Assessed the terms in the customer agreement and
evaluated the appropriateness of management&#8217;s application of their accounting policies, along with their use of estimates, in the
determination of revenue recognition <span style="letter-spacing: -0.1pt">conclusions.</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/92% Trebuchet MS, Times, Serif; width: 100%; margin-top: 0.65pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 61.6pt"></td><td style="width: 18pt"><span style="font-family: Courier New, Courier, Monospace; font-size: 10.5pt">o</span></td><td style="text-align: justify; padding-right: 5.85pt"><span style="font-size: 10.5pt">We tested the mathematical accuracy of management&#8217;s
calculations of revenue and the associated timing of revenue recognized in the financial statements.</span></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 18 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 11pt Trebuchet MS, Times, Serif; margin: 0.25pt 0 0"></p>

<p style="font: italic bold 10.5pt Trebuchet MS, Times, Serif; margin: 5.1pt 0 0 7.6pt">Going <span style="letter-spacing: -0.1pt">Concern</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0"><b><i>&#160;</i></b></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 25.6pt; text-align: justify"><i>Critical Audit Matter <span style="letter-spacing: -0.1pt">Description</span></i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0"><i>&#160;</i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.6pt 0 25.6pt; text-align: justify">As described further in Note 3 to the
consolidated financial statements, the Company has suffered recurring losses from operations and does not have an established source of
revenues sufficient to cover its operating costs. The ability of the Company to continue as a going concern is dependent on executing
its business plan and ultimately to attain profitable operations. Accordingly, the Company has determined that these factors raise substantial
doubt as to the Company&#8217;s ability to continue as a going concern for a period of one year from the issuance of these financial statements.
Management intends to continue to fund its business by way of public or private offerings of the Company&#8217;s stock or through loans
from private investors, in order satisfy the Company&#8217;s obligations as they come due for at least one year from the financial statement
issuance date. However, the Company has not concluded that these plans alleviate the substantial doubt related to its ability to continue
as a going concern.</p>

<p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 0 0 25.6pt; text-align: justify"><i>How the Critical Audit Matter was Addressed
in the <span style="letter-spacing: -0.1pt">Audit</span></i></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.55pt 0 0"><i>&#160;</i></p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 0 5.75pt 0 25.6pt; text-align: justify">We determined the Company&#8217;s ability
to continue as a going concern is a critical audit matter due to the estimation and uncertainty regarding the Company&#8217;s available
capital and the risk of bias in management&#8217;s judgments and assumptions in their determination. Our audit procedures related to the
Company&#8217;s assertion on its ability to continue as a going concern included the following, among others:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0.05pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 43.6pt"></td><td style="width: 18pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td><td style="text-align: justify; padding-right: 5.65pt"><span style="font-size: 10.5pt">We performed testing procedures such as analytical
procedures to identify conditions and events that indicate that there could be substantial doubt about the Company&#8217;s ability to
continue as a going concern for a reasonable period of time.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0.05pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 43.6pt"></td><td style="width: 18pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td><td style="text-align: justify; padding-right: 5.7pt"><span style="font-size: 10.5pt">We reviewed and evaluated management's plans for
dealing with adverse effects of these conditions and events.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 43.6pt"></td><td style="width: 18pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td><td style="text-align: justify; padding-right: 5.75pt"><span style="font-size: 10.5pt">We inquired of Company management and reviewed
company records to assess whether there are additional factors that contribute to the uncertainties disclosed.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 43.6pt"></td><td style="width: 18pt"><span style="font-family: Symbol; font-size: 10.5pt">&#183;</span></td><td style="text-align: justify; padding-right: 5.85pt"><span style="font-size: 10.5pt">We assessed whether the Company&#8217;s determination
that there is substantial doubt about its ability to continue as a going concern was adequately disclosed.</span></td></tr></table>

<p style="font: 12pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10.5pt Trebuchet MS, Times, Serif; margin: 10.3pt 0 0 7.6pt">/s/ <span id="xdx_903_edei--AuditorName_c20210101__20211231_zxpT24qw6G9e"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:AuditorName">Urish Popeck</ix:nonNumeric></span> &amp; Co., <span style="letter-spacing: -0.25pt">LLC</span></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0.4pt 0 0">&#160;</p>

<p style="font: 10.5pt/198% Trebuchet MS, Times, Serif; margin: 0 152.35pt 0 7.6pt">We have served as the Company's auditor since 2020.</p>

<p style="font: 10.5pt/198% Trebuchet MS, Times, Serif; margin: 0 152.35pt 0 7.6pt"><span id="xdx_903_edei--AuditorLocation_c20210101__20211231_zQMwwFXn14Vf"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" name="dei:AuditorLocation">Pittsburgh, PA</ix:nonNumeric></span></p>

<p style="font: 10.5pt/11.95pt Trebuchet MS, Times, Serif; margin: 0 0 0 7.6pt">April 15, <span style="letter-spacing: -0.2pt">2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><b></b></p>


<!-- Field: Page; Sequence: 19; Section: Part A; Options: NewSection; Value: 1 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 0pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Balance Sheets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30A_111_z5gNndsCIOce" summary="xdx: Statement - Consolidated Balance Sheets" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_494_20211231_zkPHO0nkDFGe" style="font-size: 10pt; font-weight: bold; text-align: center">December 31,</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49C_20201231_zP2OwxlKXGIg" style="font-size: 10pt; font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2021</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_404_eus-gaap--AssetsAbstract_iB_z71n04X0DXWd" style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--AssetsCurrentAbstract_i01B_zhhCspwUkIvk" style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left">Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pp0p0_maACzB7Y_z6PeXpAbhts7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; font-size: 10pt; padding-left: 10pt">Cash</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,334,813</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">753,316</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsReceivableNetCurrent_i02I_maACzB7Y_zi1xUgIUmFF7" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Accounts receivable, net</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,540,515</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,528,321</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--DueFromRelatedParties_i02I_maACzB7Y_z3ov17CGKLw7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Due from related parties</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,086</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,790</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--PrepaidExpenseCurrent_i02I_maACzB7Y_z8bJpklI127h" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Prepaid and other current assets</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">267,110</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,157</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i02TI_mtACzB7Y_maAzbZH_zyb0SrGl7DG5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Total Current Assets</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,566,524</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,581,584</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_i01I_maAzbZH_zD7zQtK0URSc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Property and equipment, net</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">409,382</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">350,530</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_maAzbZH_zwL8TIZOM0H4" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Intangible asset</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,875</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--Goodwill_i01I_maAzbZH_zm475DW3Uej8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">Goodwill</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,537,742</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,537,742</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_i01I_maAzbZH_za26P8IWXuCe" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Deferred tax assets</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">446,402</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">460,036</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--Assets_i01TI_mtAzbZH_zLGAYZc82lTj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL ASSETS</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,059,642</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,951,767</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left">LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesCurrentAbstract_i01B_z7izHaeBXSlf" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--AccountsPayableCurrent_i02I_maLCzpyr_zcxP1mq82I64" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Accounts payable</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,474,595</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,737,411</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--DueToRelatedPartiesCurrent_i02I_maLCzpyr_zGARiubKUdN7" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Due to related parties</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,616</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ShortTermBorrowings_i02I_maLCzpyr_zHWbKtmef5gi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Loans payable - net of discount of <span id="xdx_90C_eus-gaap--DebtInstrumentUnamortizedDiscount_pp0p0_c20211231_zghzuRWOlIXa">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,406</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--DebtInstrumentUnamortizedDiscount_c20201231_pp0p0">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,221</ix:nonFraction></span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ShortTermBorrowings" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">315,450</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ShortTermBorrowings" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,332,612</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DueToOtherRelatedPartiesClassifiedCurrent_i02I_maLCzpyr_zHf7tJtm1Jbf" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Loans payable - related parties</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToOtherRelatedPartiesClassifiedCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,308</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DueToOtherRelatedPartiesClassifiedCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,054,379</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--ConvertibleSubordinatedDebtCurrent_i02I_maLCzpyr_zAqe8l6K1Bdb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Current portion of convertible notes - net of discount of <span id="xdx_90D_ecustom--LoansPayableUnamortizedDiscount1_pp0p0_c20211231_zHgOiO5gt2Qb">$<ix:nonFraction name="IQST:LoansPayableUnamortizedDiscount1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and <span id="xdx_907_ecustom--LoansPayableUnamortizedDiscount1_c20201231_pp0p0">$<ix:nonFraction name="IQST:LoansPayableUnamortizedDiscount1" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">370,106</ix:nonFraction></span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0100">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleSubordinatedDebtCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">253,554</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OtherLiabilitiesCurrent_i02I_maLCzpyr_z4JDMz46w009" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Other current liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">307,049</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">413,676</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--DerivativeLiabilitiesCurrent_i02I_maLCzpyr_zYCNLVRCILZk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Derivative liabilities</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0108">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DerivativeLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,025,691</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--LiabilitiesCurrent_i02TI_mtLCzpyr_maLzzCI_z5Tj9WtRKOCd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Total Current Liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,363,015</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,911,939</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--ConvertibleDebtNoncurrent_i01I_maLzzCI_z94DvCSck9fj" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Convertible notes - net of discount of <span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_pp0p0_c20211231_zsXTsZwHbGI5">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and <span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_c20201231_pp0p0">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,184</ix:nonFraction></span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0114">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleDebtNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,816</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LoansPayableToBank_i01I_maLzzCI_zsEclAGwuyRe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Loans payable, non-current</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">119,295</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">270,836</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccruedEmployeeBenefitsCurrentAndNoncurrent_i01I_maLzzCI_zzLP0aRdo7b4" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Employee benefits, non-current</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">156,434</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">161,212</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--Liabilities_i01TI_mtLzzCI_zutA8d0rHhV3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">TOTAL LIABILITIES</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,638,744</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,346,803</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--StockholdersEquityAbstract_iB_zDMjS5rPsVaf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Stockholders' Equity (Deficit)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--PreferredStockValue_i01I_zQRRE5fj5OL6" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-left: 10pt">Preferred stock: <span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231_zaxgCGCQNhi4" title="Preferred stock, shares authorized"><span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231_znJbcGve4Sy9" title="Preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,200,000</ix:nonFraction></ix:nonFraction></span></span> authorized; <span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231_zB6oQGxAqlP1" title="Preferred stock, par value"><span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231_znRI2irQ6bKe" title="Preferred stock, par value">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: 10pt; padding-left: 10pt">Series A Preferred stock: <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zPnfVxmts5ji" title="Preferred stock, shares authorized"><span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zT5QHNLUs6m" title="Preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></span></span> designated;
    <span id="xdx_904_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zz68U5eBshha" title="Preferred stock, par value"><span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z4jjCpFUtyE2" title="Preferred stock, par value">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <span id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zaU5VVGC09B6" title="Preferred stock, shares issued"><span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zPJ0ihuBa0kc" title="Preferred stock, shares issued"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zASQpGziKWgg" title="Preferred stock, shares outstanding"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zwRXWvVV3s4b" title="Preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding, respectively</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PreferredStockValue_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z7zQlPzCYBb9" style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PreferredStockValue_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zgL7puqmUtf4" style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; text-indent: 10pt; padding-left: 10pt">Series B Preferred stock: <span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zAOYbgZxsLp2" title="Preferred stock, shares authorized"><span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_z8Dwt1RHMKmc" title="Preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span> designated;
    <span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zsBfFmE6RZ63" title="Preferred stock, par value"><span id="xdx_906_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zui6KkpLEy0i" title="Preferred stock, par value">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zKUdbDrDzGE6" title="Preferred stock, shares issued"><span id="xdx_904_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zYIfe8AfeTga" title="Preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zUaKWfc9HzAb" title="Preferred stock, shares issued"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zqEBZ7XorXXl" title="Preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--PreferredStockValue_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zADBSiaiHws2" style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PreferredStockValue_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zZid6gCsFFx6" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0176">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: 10pt; padding-left: 10pt">Series C Preferred stock: <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zySc0DnbsXY1" title="Preferred stock, shares authorized"><span id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zi1sxyQ7N3mi" title="Preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_z2YHOzEhODik" title="Preferred stock, par value"><span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zStTHvNiZ5If" title="Preferred stock, par value">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zHTv2Nqu75A3" title="Preferred stock, shares issued"><span id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_do_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zCMlwNTyl1Ij" title="Preferred stock, shares issued"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zkNTQ6J6f7t6" title="Preferred stock, shares outstanding"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zAO8jAYZuUJa" title="Preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_custom_PreferredClassCMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--PreferredStockValue_iI_c20211231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zCjbsvgh3Ne9" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0193">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PreferredStockValue_iI_c20201231__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zCD7OwFA8Ri9" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0194">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--CommonStockValue_i01I_zDst9BmREHl9" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Common stock: <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zHEAdKkuk235" title="Common stock, shares authorized"><span id="xdx_90F_eus-gaap--CommonStockSharesAuthorized_iI_c20201231_zmmB0l92ypf3" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction></ix:nonFraction></span></span> authorized; <span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_zbbzWzV63ku2" title="Common stock, par value"><span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_znemgbjIzr17" title="Common stock, par value">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value <span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_c20211231_zkLSNTWzDyo8" title="Common stock, shares issued"><span id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zERalIYpxzJe" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction></ix:nonFraction></span></span>
    and <span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_c20201231_zMq6TfvVgJu1" title="Common stock, shares issued"><span id="xdx_90C_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zHb7eaCGhF1c" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,133,432</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding, respectively</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">147,477</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,133</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--AdditionalPaidInCapital_i01I_zrQPcdasLrS5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Additional paid in capital</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,842,982</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,267,261</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_zbCV8zBIbdpl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Accumulated deficit</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,536,921</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">14,699,148</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i01I_zqrL2mf4gcgi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Accumulated other comprehensive loss</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,658</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,831</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--StockholdersEquity_iTI_mtCz3t4_zFE2DplEcBxc" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Equity (Deficit) attributed to stockholders of iQSTEL Inc.</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,416,911</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,388,575</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--MinorityInterest_iI_z3wcFZthzPd6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Deficit attributable to noncontrolling interests</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">996,013</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,006,461</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iTI_zsYtPtaWYcza" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Total stockholders' Equity (Deficit)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,420,898</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,395,036</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_zxvO5jFyqVai" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,059,642</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,951,767</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 20 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Operations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_113_zIEbiJ7KdvX8" summary="xdx: Statement - Consolidated Statements of Operations" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20210101__20211231_zuiAt0qonLnj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20200101__20201231_z6G2e1TTapkc">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2021</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2020</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Revenues_maGPzALA_z3ozdoQR4tO" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; font-size: 10pt">Revenues</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,702,018</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,910,006</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CostOfRevenue_msGPzALA_zRbSthQatvcl" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt">Cost of revenue</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,168,303</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,947,654</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--GrossProfit_iT_mtGPzALA_maOILz5pl_zbcB5u8s8P0d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,533,715</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">962,352</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB_zFDIaAfU1Nv1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_maOEzoTB_zUJdKewow8x5" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">General and administration</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,517,631</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,174,367</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingExpenses_i01T_mtOEzoTB_msOILz5pl_zpKd8Ef4EEW5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total operating expenses</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,517,631</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,174,367</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_iT_mtOILz5pl_maILFCOzDyP_zOdUSzyua3x5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Operating loss</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,983,916</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,212,015</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zbZCsxpNlJK" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OtherNonoperatingIncome_i01_maNIEzMFd_zYpDRyIRfaYk" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Other income</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,426</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,585</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OtherNonoperatingIncomeExpense_i01_maNIEzMFd_z4kMhV0B0wTf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Other expenses</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,684</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">117,562</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_401_ecustom--InterestExpense2_i01N_di_msNIEzMFd_zld6ZLftYYr7" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Interest expense</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">675,481</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,509,323</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_i01_maNIEzMFd_zXlfoVPJWhDf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Change in fair value of derivative liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">317,080</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">255,614</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i01N_pp0p0_di_maNIEzMFd_zp2oQ2ALfsab" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Gain (loss) on settlement of debt</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">528,794</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">154,629</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--NonoperatingIncomeExpense_i01T_pp0p0_mtNIEzMFd_maILFCOzDyP_zVkpsxIDV6u9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total other income (expense)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">880,085</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,487,315</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzDyP_zXM7hlvzLDD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Net loss before provision for income taxes</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,330</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zEOp5Lz1vGt5" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Income taxes</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0281">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">152</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--ProfitLoss_iT_pp0p0_maNILzPU2_z44tj1PtiWt9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left">Net income (loss)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILzPU2_z7JyRimR1Ixh" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: Net income (loss) attributable to noncontrolling interests</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,228</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">125,591</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_mtNILzPU2_zqUtr9s5n2B3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net income (loss) attributed to stockholders of iQSTEL Inc.</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,837,773</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,573,891</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zkgPypyce3re" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: left">Comprehensive income (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--ProfitLoss_i01T_pp0p0_zJV583PO3qlg" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Net income (loss)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_i01N_di_zkmxW2OEHoi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Foreign currency adjustment</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,849</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">146,373</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_i01T_pp0p0_zYNR5UHz67cf" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Total comprehensive income (loss)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,789,152</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,845,855</ix:nonFraction></td><td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr id="xdx_403_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_zjCQLwcBhebi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: Comprehensive income attributable to noncontrolling interests</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,448</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">197,314</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--ComprehensiveIncomeNetOfTax_iT_pp0p0_zth0MxOKfWMc" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net comprehensive income (loss) attributed to stockholders of iQSTEL Inc.</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,799,600</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,648,541</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--EarningsPerShareBasicAndDiluted_zXRvILiFNrRc" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Basic and diluted loss per common share</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.03</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.10</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_zjefe4Kf5E53" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Weighted average number of common shares outstanding - Basic and diluted</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">135,383,893</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">63,941,222</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


<!-- Field: Page; Sequence: 21 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Changes in Stockholders&#8217;
Equity (Deficit)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>For the years ended December 31, 2021 and 2020</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_305_114_zbJtLfvq8ck7" summary="xdx: Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit)" style="margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto">
        <tr>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesAPreferredStockMember_zKAjbr4UW8sd">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B0_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesBPreferredStockMember_zSkdEm4tTKm1">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4BF_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zDeee2wvT8c">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zXzY4u3lTo7c">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4BC_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zEOKUybsIte">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4BB_us-gaap--StatementEquityComponentsAxis_us-gaap--ComprehensiveIncomeMember_zIBEiCtfUnMh">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B6_zWoGUXi1Ipu7">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B7_us-gaap--StatementEquityComponentsAxis_us-gaap--NoncontrollingInterestMember_zpbBai2moyEa">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--AociIncludingPortionAttributableToNoncontrollingInterestMember_zgLwjwjrbz44">&#160;</td></tr>
    <tr>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td colspan="5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Series A Preferred Stock</b></span></td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td colspan="5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Series B Preferred Stock</b></span></td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td colspan="5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-size: 10pt"><b>Common Stock</b></span></td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td>
       <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Shares
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Amount
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: 12pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Additional
                                            Paid in&#160;Capital </b></span></td><td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Accumulated&#160;Deficit
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Accumulated
                                            Other Comprehensive &#160;Loss </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Total
                                            </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: 12pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Non
                                            Controlling&#160;Interest </b></span></td><td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><span style="font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>&#160;Total
    Shareholders' Deficit</b></span></td></tr>
  <tr id="xdx_43C_c20200101__20201231_eus-gaap--StockholdersEquity_iS_zBFkU7I4nChc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt"><b>Balance - December 31, 2019</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--SharesIssued_iS_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zV9Pl6psurGj" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0326">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0317">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--SharesIssued_iS_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zICVIpUw2u31" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0327">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0318">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--SharesIssued_iS_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNVqpIPPYvQb" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">18,008,591</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,008</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,240,528</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">8,125,257</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">181</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,866,902</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">903,513</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,770,415</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--PreferredStockIssuedForConversionOfCommonStockValue_zgbliDwiwIEj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Preferred stock issued for conversion of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zN07KVSZG68k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z70i1pTOpeO6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0340">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0331">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTmyvYuK7A2g" style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">100</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0334">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0335">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0336">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0337">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0338">&#8212;</span>&#160;&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--StockIssuedDuringPeriodValueNewIssues_z0p5SoWZD365" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zwBZPrQYzLzl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0352">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0343">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zanAZG5cn77h" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0353">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0344">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ziACrtf2LoW5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,937,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,891,067</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0347">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0348">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,915,005</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0350">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,915,005</ix:nonFraction></td></tr>
  <tr id="xdx_40E_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zlcRUUTE7PL2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsgBPyZw7i4i" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0365">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0356">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zsS2q1KudBgj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0366">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0357">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXYrS49Ktx8a" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,818,145</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,818</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,275</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0360">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0361">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">889,093</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0363">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">889,093</ix:nonFraction></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zzQHUZKrLhh9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for services</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGrbSPZSxzz3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0378">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0369">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1Sw8FctZpnd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0379">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0370">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGirbIiKQ9Tj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,267,600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,268</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">641,590</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0373">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0374">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">647,858</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0376">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">647,858</ix:nonFraction></td></tr>
  <tr id="xdx_40C_ecustom--CommonStockIssuedForForbearanceOfDebtValue_zLcFWZZhca49" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for forbearance of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxFIjEaQ9aDl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0391">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0382">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7VvO9MVbl05" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0392">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0383">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXsHluqTW9J" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,150,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,100</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0386">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0387">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0389">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,250</ix:nonFraction></td></tr>
  <tr id="xdx_404_ecustom--CommonStockIssuedForConversionOfDebtValue_zZ4Pgehx5Y12" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zoVQfXdl4ZUg" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0404">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0395">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPyrMdnSehj1" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0405">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0396">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHbYOy5QvXJ1" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">46,575,378</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,575</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,349,865</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0399">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0400">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,396,440</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0402">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,396,440</ix:nonFraction></td></tr>
  <tr id="xdx_408_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_i_pn0n0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for exercised cashless warrant</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z0MlTE98Ekm8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0417">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0408">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ztGG2kRricJi" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0418">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0409">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zX0yVOHQSPo9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,476,218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,476</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">9,476</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0412">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0413">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0414">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0415">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0416">&#8212;</span>&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_ztgQYvq9dpvl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for acquisition of Itsbchain LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zEywnr60hZ9b" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0430">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0421">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zUdCAblLQim2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0431">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0422">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zE1PCmxeQnM4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0432">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0423">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0425">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0426">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0428">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,000</ix:nonFraction></td></tr>
  <tr id="xdx_40A_ecustom--AcquisitionOfIOTLabs_z1ooRWIc0bTa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Acquisition of IoT Lab</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_ecustom--AcquisitionOfIOTLabsShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zezZ20IUM7Yc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0443">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0434">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--AcquisitionOfIOTLabsShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqGY2Vjkbrk8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0444">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0435">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_ecustom--AcquisitionOfIOTLabsShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuK5dO1gmJvi" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0445">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0436">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0437">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0438">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0439">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0440">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,366</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:AcquisitionOfIOTLabs" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,366</ix:nonFraction></td></tr>
  <tr id="xdx_40E_ecustom--ResolutionOfDerivativeLiabilitiesValue_zeiaDiJo2j71" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFS0treNdIS8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0456">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0447">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zC5NfplrD3Dc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0457">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0448">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zk90DlCSyolc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0458">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0449">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0451">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0452">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0454">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td></tr>
  <tr id="xdx_400_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_z6DdPcYBYmml" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Foreign currency translation adjustments</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGo7vO5LxnC3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0469">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zaYY2FDzPPOa" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0470">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0461">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zj1ApoXITp4g" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0471">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0462">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0463">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0464">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,650</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,650</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">71,723</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">146,373</ix:nonFraction>)</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zLBOFDg5XLDl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zeuggNR3Z2x8" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0482">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0473">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NetIncomeLoss_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zSD5vC2S6MF3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0483">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0474">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2sBZSktnruf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0484">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0475">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0476">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,573,891</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0478">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,573,891</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">125,591</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction>)</td></tr>
  <tr id="xdx_432_c20210101__20211231_eus-gaap--StockholdersEquity_iS_zvAS5SfjPqpc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt"><b>Balance - December 31, 2020</b></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1QOycWn0fb9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--SharesIssued_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBtuoGv3HPF2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0496">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0487">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zjM2qGPfR00c" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,133,432</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,133</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,267,261</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">14,699,148</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">74,831</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,388,575</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,006,461</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,395,036</ix:nonFraction>)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--PreferredStockIssuedForConversionOfCommonStockValue_zIP2lPMCpuik" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Preferred stock issued for conversion of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zKbnkBhVPaag" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0508">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0499">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgDgM6uCRWW3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoorw3gwshP8" style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">21,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,979</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0503">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0504">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0505">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0506">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0507">&#8212;</span>&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zyBhsNjqfL7c" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for cash and subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zm9GZ2HR1lsh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0521">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0512">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zS2fPpSD8cWf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0522">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0513">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ziC5PmxJSsZ2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">41,562,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,563</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,394,687</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0516">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0517">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,436,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0519">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,436,250</ix:nonFraction></td></tr>
  <tr id="xdx_40E_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zaVOSPaFoUbc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zg49EPL06WJj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0534">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0525">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzUYjb7ANp68" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0535">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0526">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkVmQKMFtAK6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,230,394</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,230</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,054,300</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0529">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0530">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0532">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zCtFPa4S235l" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for service</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z5xy0UQ9sfNe" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0547">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0538">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbYrJyvxvHo6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0548">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0539">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zV6ksN6UwCfk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">195,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">195</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">284,505</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0542">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0543">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">284,700</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0545">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">284,700</ix:nonFraction></td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z0VWZakFIhS" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for compensation</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zSKOnxRXrb6b" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0560">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0551">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcsax9zmQmSl" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0561">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0552">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zniwKGhVAdR6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,320,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,320</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,036,248</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0555">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0556">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,037,568</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0558">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,037,568</ix:nonFraction></td></tr>
  <tr id="xdx_40C_ecustom--CommonStockIssuedForForbearanceOfDebtValue_zllcvqzoZr3i" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for forbearance of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zV2AA3ZpBOYa" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0573">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0564">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zpOmIq13ej6g" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0574">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0565">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zFcyZcklmcT6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,675</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0568">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0569">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0571">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></td></tr>
  <tr id="xdx_404_ecustom--CommonStockIssuedForConversionOfDebtValue_zvA8BZoSrw77" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zSnJUx7Bsjba" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0586">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0577">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zdDG8SC8S6y6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0587">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0578">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYlLoH7Gff24" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,080,632</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,081</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">416,214</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0581">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0582">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0584">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></td></tr>
  <tr id="xdx_404_ecustom--CommonStockPayableValue_zt6xW9C446E9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Common stock payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--CommonStockPayableShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zr88u9VcuwEe" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0599">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0590">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_ecustom--CommonStockPayableShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zx3yZbbHIxMj" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0600">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0591">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_ecustom--CommonStockPayableShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVXZsdmpe2x3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0601">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0592">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0594">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0595">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0597">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td></tr>
  <tr id="xdx_40C_ecustom--RelatedPartyDebtToEquitySwapValue_zKNgDtzhuMrl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Related party debt to equity swap</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_ecustom--RelatedPartyDebtToEquitySwapShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJovNXDutcK9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0612">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0603">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_ecustom--RelatedPartyDebtToEquitySwapShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z5Df4aQ0x3ri" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0613">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0604">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_ecustom--RelatedPartyDebtToEquitySwapShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBLPjte8nmh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0614">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0605">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0607">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0608">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0610">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td></tr>
  <tr id="xdx_403_ecustom--CancellationOfCommonStockValue_zsCeofcrFGKd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cancellation of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_ecustom--CancellationOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3dpz0xeqpLk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0625">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0616">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--CancellationOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zdc5vktrvzh7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0626">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0617">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_ecustom--CancellationOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zv9TZ5cXh029" style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">1,294,600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">88,809</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0620">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0621">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">90,104</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0623">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:CancellationOfCommonStockValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">90,104</ix:nonFraction>)</td></tr>
  <tr id="xdx_404_ecustom--ResolutionOfDerivativeLiabilitiesValue_i_pn0n0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8FlZFUs4Dd9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0638">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0629">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98B_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zRMxshLwNeB7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0639">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0630">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxhLQcvFxTZ" style="text-align: right"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0640">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0631">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0633">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0634">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0636">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td></tr>
  <tr id="xdx_400_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zTjs5ozvldsc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Foreign currency translation adjustments</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zoIWU3GzLfX5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0651">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0642">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7QFKI7XKko2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0652">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0643">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmeQfchQmEil" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0653">&#8212;</span></span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0644">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0645">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0646">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,676</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">74,849</ix:nonFraction></td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zrsqXqfb3JOj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1TDalqHroB6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0664">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0655">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_987_eus-gaap--NetIncomeLoss_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOHVBWRRKoXa" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0665">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0656">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ze5CNdtOXOwi" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0666">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0657">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0658">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,837,773</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0660">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,837,773</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,228</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_434_c20210101__20211231_eus-gaap--StockholdersEquity_iE_zTWrJeAv8Bn2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 10pt"><b>Balance - December 31, 2021</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--SharesIssued_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zBXDYnO4kfCl" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--SharesIssued_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zuEIVCfNPgS6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--SharesIssued_iE_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBS88jxjBg7k" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">147,477</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,842,982</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,536,921</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,658</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,416,911</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">996,013</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">$<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,420,898</ix:nonFraction></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


<!-- Field: Page; Sequence: 22 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Cash Flows</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30B_122_zVR1grj6zj6c" summary="xdx: Statement - Consoolidated Statements of Cash Flows" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
        <tr>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_492_20210101__20211231_zG9qO9Jyvyma">&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td>&#160;</td>
         <td id="xdx_49F_20200101__20201231_zoFYyt2LtX5k">&#160;</td>
         <td>&#160;</td></tr>
    <tr>
       <td style="text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td>
       <td style="text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td>
       <td style="text-align: center"></td>
       <td colspan="5" style="text-align: center"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-size: 10pt"><b>&#160;</b></span></p>

<p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-size: 10pt"><b>Years Ended</b></span></p>

</td>
       <td style="text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_znYPAAFJqZlj" style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ProfitLoss_i01_msNCPBUztqC_z5ie410XWEzl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 10pt; padding-left: 10pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,699,482</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zOt3k4m6FvN" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Adjustments to reconcile net loss to net cash used in operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ShareBasedCompensation_i01_maNCPBUztqC_zhbH4FKlRzK2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Stock based compensation and cancellation</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,284,325</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">697,858</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_i01_d0_msNCPBUztqC_zuUZildndDSk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Bad debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2021-01-01to2021-12-31" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">137,749</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--WriteOffOfDueFromRelatedParty_i01_maNCPBUztqC_zaVP5fMOHjW7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Write-off of due from related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WriteOffOfDueFromRelatedParty" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,148</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WriteOffOfDueFromRelatedParty" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,375</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--DepreciationDepletionAndAmortization_i01_maNCPBUztqC_z51FQd748N6j" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,474</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,602</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AdjustmentForAmortization_i01_maNCPBUztqC_zwaWswLZjjTg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Amortization of debt discount</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">450,771</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,221,506</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--IncreaseDecreaseInDerivativeLiabilities_i01_maNCPBUztqC_zLzkW8bq3mNi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Change in fair value of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">317,080</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">255,614</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i01_msNCPBUztqC_zTmPXPWZWa78" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Loss on settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">528,794</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">154,629</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--PrepaymentAndDefaultPenalty_i01_maNCPBUztqC_zw3ylNFnxlif" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Prepayment and default penalty</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PrepaymentAndDefaultPenalty" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">122,020</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PrepaymentAndDefaultPenalty" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">358,046</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B_z1heoe20eK8d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Changes in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_msNCPBUztqC_zHFB7EUX1gE" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,862</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">167,077</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_di_msNCPBUztqC_zKYBKScOKQd4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Prepaid and other current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,066</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">21,629</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInAccountsPayableTrade_i02_maNCPBUztqC_z8eS3JiGiqVj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,231,946</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">432,872</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInOtherAccruedLiabilities_i02_maNCPBUztqC_zScbt1G8cc67" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 10pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">95,758</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">535,579</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtNCPBUztqC_z2EWm22cWPlg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in operating activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,152,181</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,116,174</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zgk2OohYwFV3" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--PaymentsToAcquireBusinessesNetOfCashAcquired_i01N_di_msCzvhW_zQgveNzP84Gl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Acquisition of subsidiary, net of cash acquired</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,781</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msCzvhW_zJ0Hxofgkwr2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">153,183</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,192</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--PaymentsToAcquireIntangibleAssets_i01N_di_msCzvhW_zVhmcF1WSKQj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of intangible assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,717</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0742">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--PaymentsToFundLongtermLoansToRelatedParties_i01N_di_msCzvhW_zR1MugTZCzhl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Payment of loan receivable - related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToFundLongtermLoansToRelatedParties" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">220,674</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToFundLongtermLoansToRelatedParties" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,888</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_i01_maCzvhW_zxEb7yjzjPE7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Collection of due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,088</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtCzvhW_maCCERCzmey_z2Rv8ZpxxfUe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in investing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">511,348</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">91,211</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z3HXaKNnfCM1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ProceedsFromOtherDebt_i01_maNCPBUzSx6_zzehroeyNE06" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,239,620</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--RepaymentsOfOtherDebt_i01N_di_msNCPBUzSx6_zi0TuSMB4zu" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayments of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">344,483</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">969,664</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--ProceedsFromRelatedPartyDebt_i01_maNCPBUzSx6_z44NEmfalOH6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0762">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,182</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--RepaymentsOfRelatedPartyDebt_i01N_di_msNCPBUzSx6_zzAbxHCaHNAd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayment of loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,787</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,197</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_maNCPBUzSx6_zYQOYiyLuO0b" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock issued</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,336,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,915,005</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ProceedsFromConvertibleDebt_i01_maNCPBUzSx6_zHB2CGDAOq1l" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0771">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromConvertibleDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,420,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--RepaymentsOfConvertibleDebt_i01N_di_msNCPBUzSx6_zo6l3MavRra9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Repayment of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">942,190</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_maCCERCzmey_mtNCPBUzSx6_z5Q0onZ56hJ3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash provided by financing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,250,980</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,662,756</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--EffectOfExchangeRateOnCashAndCashEquivalents_maCCERCzmey_zMabtICBcHUf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Effect of exchange rate changes on cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,954</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,442</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCCERCzmey_ztWVjN6Ogoej" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Net change in cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,581,497</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">482,813</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iS_zragdDmfXKAh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;Cash, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">753,316</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">270,503</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iE_zYy4P1MRmmz2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;Cash, end of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,334,813</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">753,316</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zhi0hcv6mbad" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Supplemental cash flow information</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--InterestPaidNet_i01_zrRzlaDhtyqc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">126,818</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">976,234</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--IncomeTaxesPaidNet_i01_zhF9tuQnI3db" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0799">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_z3a6HqYPOtb6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;Non-cash transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--DerivativeLiabilitiesRecognizedAsDebtDiscount_i01_zAM9RdEmws31" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Derivative liabilities recognized as debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0804">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,673,393</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--CommonStockPayableValue_i01_zxeZ7wmuOevb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,161</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0808">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--DebtConversionConvertedInstrumentAmount1_i01_zcmpjgMnPEY8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">422,295</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,396,440</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--ProceedsFromWarrantExercises_i01_zoqnKkLFqMO5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Cashless warrant exercised</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0813">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,476</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_i01_zAUHiKiAENN5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">708,611</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,136,222</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--RelatedPartyDebtToEquitySwapValue_i01_zqiuh3MVPpI2" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Related party debt to equity swap</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0820">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--CommonStockIssuedForSettlementOfDebtValue2_i01_zmw7TyR9Icyd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue2" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,530</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue2" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">889,093</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--AmountOwingForAcquisitionOfIOT_i01_zolktqfXs6c1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Amount owing for acquisition of IOT</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0825">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:AmountOwingForAcquisitionOfIOT" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--CommonStockIssuedForForbearanceOfDebtValue_i01_zkKZ030fcdy6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for forbearance of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,925</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,250</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--ReplacementOfConvertibleNoitesToNotesPayable_i01_zD7B5tye6o0h" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Replacement of convertible notes to note payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0831">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ReplacementOfConvertibleNoitesToNotesPayable" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_ecustom--PreferredStockIssuedForConversionOfCommonStock_i01_zwnt9zcYzOul" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Preferred stock issued for conversion of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStock" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStock" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--SubscriptionReceivable_i01_zbjO3yuxx4Vb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:SubscriptionReceivable" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0838">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 23 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Consolidated Financial Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>December 31, 2021</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock"><p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z9mTKTTZ5K6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Organization and Operations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">iQSTEL Inc. (&#8220;iQSTEL&#8221;, &#8220;we&#8221;,
&#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State of <span id="xdx_90D_edei--EntityIncorporationStateCountryCode_c20210101__20211231_zBDxksMMSmh4"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span> on <span id="xdx_904_edei--EntityIncorporationDateOfIncorporation_c20210101__20211231_zeyG3nfZUBej"><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" format="ixt:datemonthdayyearen" name="dei:EntityIncorporationDateOfIncorporation">June 24, 2011</ix:nonNumeric></span> under the name
of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name
to iQSTEL Inc. on August 7, 2018.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World with more than 150 active interconnection agreements with mobile companies, fixed line companies and other wholesale
carriers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
incorporated a 75% owned subsidiary, Global Money One Inc. under the laws of the state of Delaware, on November 16, 2020.</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>COVID-19</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A novel strain of coronavirus (COVID-19) was first
identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result
of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company has instituted some
and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business
disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material
adverse impacts on the Company&#8217;s results of operations and financial position at December 31, 2021. The full extent of the future
impacts of COVID-19 on the Company&#8217;s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial
results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the
ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or
circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities
as of April 15, 2022, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur and additional
information is obtained.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zXHf1sxH1TA4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zYx6iDzc0vvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#8220;GAAP&#8221;) of the United
States of America. The Company&#8217;s fiscal year end is December 31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zB2cA5Y3VF3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier AG (&#8220;Swisslink&#8221;),
ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT Labs&#8221;) and Global
Money One Inc (&#8220;Global Money One&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_84C_eus-gaap--UseOfEstimates_zXx76N7dCqNk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 24 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:BusinessCombinationsPolicy"><p id="xdx_842_eus-gaap--BusinessCombinationsPolicy_z8ynCkwovcx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zJJWwM1VrPHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Foreign Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company translates its foreign operations to U.S.
dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#8217;s functional currency is the Swiss
Franc (&#8220;CHF&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Assets and liabilities at the rate of exchange in effect at the balance
sheet date &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equities at historical rate &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Revenue and expense items at the average rate of exchange prevailing during
the period &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#8217; equity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ForeignCurrencyDisclosureTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ForeignCurrencyDisclosureTextBlock_zZ1WKTOu8pSf" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49C_20211231_zcQW2TEJmb8a" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49E_20201231_zDJv5mhwv3p5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zTYAZKuwNlld" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.0974</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.1304</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zXByGBhRqhRa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DerivativeAverageExchangeRateFloor1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.0969</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DerivativeAverageExchangeRateFloor1" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">1.0662</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBLCTTSjbJh9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in banks, money
market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had
no cash equivalents at December 31, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock"><p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zw1DLwwFleRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential
for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of <span id="xdx_90C_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_z6toRRf3SZmc">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span> and <span id="xdx_900_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z99cxb6q6PM7">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">137,749</ix:nonFraction></span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 25 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p id="xdx_84D_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zdaYnLdnp6I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Long-Lived Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful
lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to
the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z8bINqobWnPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Fixed Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#8217; estimated useful lives of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zYc5ocWH1zC1"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">3 years</ix:nonNumeric></span> for computers and laptops, <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TelecommunicationsMember_zuCPpakBk6wa"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_TelecommunicationsMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5 years</ix:nonNumeric></span> for telecommunications equipment and switches;
and <span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_ztewdgDSU5O"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5 years</ix:nonNumeric></span> for software using the straight-line method. Major additions and improvements are capitalized as additions to the property
and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets, are
expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain
events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability
of the carrying amounts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"><p id="xdx_840_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9JdhVepAZXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Impairment of tangible and intangible assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the
higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down
to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of
assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z7fEQTUsAwYl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Goodwill</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We allocate goodwill to reporting units based on the
reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 26 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:PostemploymentBenefitPlansPolicy"><p id="xdx_84E_eus-gaap--PostemploymentBenefitPlansPolicy_zmludbhYATq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Retirement Benefit Costs</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#8217;s obligations under the schemes are equivalent to those arising in a defined contribution
retirement benefit scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_z6p03j8Ci2Vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per 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 is computed by dividing net income by the weighted average
number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential
dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result
would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from the computation
of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no potentially dilutive
shares of common stock outstanding for the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zHKK9Fu6PEy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 and 2020,
7 and 6 customers represented <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--SevenCustomersMember_z0bXUNW07o2k"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-01-012021-12-31_custom_SevenCustomersMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">88</ix:nonFraction>%</span> and <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20200101__20201231__srt--MajorCustomersAxis__custom--SixCustomersMember_zrJfl2mmgi02"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2020-01-012020-12-31_custom_SixCustomersMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70</ix:nonFraction>%</span> of our revenues, respectively. For the year ended December 31, 2021 <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_z9sJYrSbtRVa"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-01-012021-12-31_custom_NoBadDebtRiskCustomersMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">68</ix:nonFraction>%</span> of the revenue comes
from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:CreditLossFinancialInstrumentPolicyTextBlock"><p id="xdx_84D_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zyTfES7e0Fnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 27 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities
in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less
active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated
by, observable market data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transactions involving related parties cannot be presumed
to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations
about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent
to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is not, however, practical
to determine the fair value of amounts due to related party&#8217;s due to their related party nature.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:DerivativesPolicyTextBlock"><p id="xdx_84A_eus-gaap--DerivativesPolicyTextBlock_zilbNV7oE4li" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Derivative Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes
in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black
Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative
instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement
or conversion of the instrument could be required within 12 months of the balance sheet date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zZIZJAVRVbGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Income Taxes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock"><p id="xdx_84B_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zPq9ujDfwOFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Related Parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 850,<i>&#160;&#8220;Related
Party Disclosures,&#8221;&#160;</i>for the identification of related parties and disclosure of related party transactions (see Note 13).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zdCLdhJBpX9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 28 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:CostOfSalesPolicyTextBlock"><p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z63uUDd0o2N8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cost of revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendor&#8217;s
network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:LessorLeasesPolicyTextBlock"><p id="xdx_844_eus-gaap--LessorLeasesPolicyTextBlock_zlzL2zg5t4Bb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Lease</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 842, &#8220;<i>Leases</i>&#8221;,<i>&#160;</i>we
determine if an arrangement is a lease at inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#8217;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDhfDdKRMKOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, ASC Subtopic
470-20 &#8220;<i>Debt&#8212;Debt with &#8220;Conversion and Other Options</i>&#8221; and ASC subtopic 815-40 &#8220;<i>Hedging&#8212;Contracts
in Entity&#8217;s Own Equity</i>&#8221;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a
scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;</p>

</ix:nonNumeric><p id="xdx_858_zW7nnrxbbVU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zEaOm6jIj0S6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 3 - GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 29 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock"><p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zIMpmEBYWmp8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 4 - ACQUISITION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>IoT Labs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 15, 2020, we entered into a Company Acquisition
Agreement (the &#8220;Agreement&#8221;) with Francisco Bunt regarding the acquisition of <span id="xdx_90C_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_c20200415_zxhIeBZ2KWuk"><ix:nonFraction name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">51</ix:nonFraction>%</span> of the shares in IoT Labs, whose principal
business activity is the sale of Short Messages (SMS) between USA and Mexico, for <span id="xdx_905_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zZRBkVg6OBjh">$<ix:nonFraction name="us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" contextRef="From2020-04-012020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">180,000</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the identifiable assets
acquired and liabilities assumed upon acquisition of IoT Labs and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zpyb9MVRCaIe" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20200415_zvNAXiQg6EAl">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: justify; padding-bottom: 1pt">Total purchase price</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><span id="xdx_909_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zwpz61hgKJ62"><ix:nonFraction name="us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" contextRef="From2020-04-012020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">180,000</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_znx7WTz3xAzj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">135,781</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_znCGwIviEvml" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">953</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zAY6sJeFGdG6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,075</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zhZhVrDC8Qd8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Intangible asset</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,875</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_zvtFL7LcXkt1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">192,684</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zB38vKi4nW44" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Accounts payable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">100</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_zlCH0F79BPs3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">100</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zpdyuVF33ohc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="IQST:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">192,584</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_z9Mg3B5YbPX4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,366</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zQVuvavLIxk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">98,218</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Goodwill_iI_zbaz58bS7Ihb" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-04-15" format="ixt:numdotdecimal" decimals="0" unitRef="USD">81,782</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unaudited combined proforma results of operations
for the year ended December 31, 2020 as though the Company acquired IoT Labs on January 1, 2020, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9fzv7Bs0WUk" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20211231_zJJFWqUI1Nnl">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessAcquisitionsProFormaRevenue_zdjKBDr4tVv7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaRevenue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,784,168</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_zw5XwqaQfyKh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:BusinessAcquisitionsProFormaCostOfRevenue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,631,017</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--BusinessAcquisitionsProFormaGrossProfit_zGj8s4HzSF71" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:BusinessAcquisitionsProFormaGrossProfit" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,153,151</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zDqIOPmKxiw4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:BusinessAcquisitionsProFormaOperatingExpenses" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,224,903</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z3kPndpGhnN5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:BusinessAcquisitionsProFormaOperatingLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,071,752</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaOtherExpense_zvmo87eyvHv7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:BusinessAcquisitionsProFormaOtherExpense" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,487,315</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zK8dhVG9tfkk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,559,067</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock"><p id="xdx_809_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_znCJ43oH6X88" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 5 &#8211;&#160;PREPAID AND OTHER CURRENT ASSETS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Prepaid and other current assets at December 31, 2021
and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:OtherCurrentAssetsTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--OtherCurrentAssetsTextBlock_zWAYAfIxsgR5" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20211231_zYHyRkjFnr46">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20201231_zrJpZKkVXv9i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_402_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_zsU2aOJflYYe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_z2HNtJuETR28" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">143,187</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,557</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_zVCEGUr8uXsf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherPrepaidExpenseCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,320</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0964">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--IncomeTaxReceivable_iI_zG6jXcbYvOXl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReceivable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">603</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReceivable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zpPCUmnDkkOa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="display: none; padding-bottom: 2.5pt; visibility: hidden"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt; visibility: hidden">Total prepaid and other
    current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">267,110</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,157</ix:nonFraction></span></td></tr>
  </table></ix:nonNumeric>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 30 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_807_eus-gaap--PropertyPlantAndEquipmentTextBlock_zBHRIxHuGyd7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 6 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and equipment at December 31, 2021 and 2020
consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zctZm56Jz3R" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20211231_zNqLCFPe3boh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20201231_zsj4wHo48a86">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zJqEbUPv7DAh"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">258,871</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_pp0p0"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">259,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zpvZS8Hh7XVf"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">618,125</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_pp0p0"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">530,514</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zFqGlmd1WZa1"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">108,805</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zzHqtydi4QD4"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">47,206</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zZrqTf46yysk"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">985,801</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zGBTge543y0h"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">836,720</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20211231_z1UtLqoX1JI2"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">576,419</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20201231_zceOZIKKBipi"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">486,190</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20211231_zmmDYry6n4Wg"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">409,382</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">350,530</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense for the year ended December 31,
2021 and 2020 amounted to <span id="xdx_90E_eus-gaap--DepreciationAndAmortization_pp0p0_c20210101__20211231_zD6cjaaws9Z9">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">91,474</ix:nonFraction></span> and <span id="xdx_903_eus-gaap--DepreciationAndAmortization_pp0p0_c20200101__20201231_zeU31sDiWfF2">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">68,602</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zHiokJsMbaed" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 7 &#8211;LOANS PAYABLE </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable at December 31, 2021 and 2020 consisted
of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><table cellpadding="0" cellspacing="0" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zX8CGDm11ZZ6" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left">Unique Funding Solutions_2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zltDn6yruRS4" style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0993">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_UniqueFundingSolutions2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span id="xdx_908_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zkjc2m1Dd67d"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_UniqueFundingSolutions2Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on October 12, 2018 and due on January 17, 2019</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zx3iltkvl7gk"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_UniqueFundingSolutions2Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">28.6</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">YES LENDER LLC 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zywUZdvIKuPc"><span style="-sec-ix-hidden: xdx2ixbrl0997">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_YesLenderLlcMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,403</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90F_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zPSdjWCz3jL5"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_YesLenderLlcMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on August 3, 2020 and due on January 12, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zBy3FtH2ThZ5"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_YesLenderLlcMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">26.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Advance Service Group LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zAqyxf1nLG7d"><span style="-sec-ix-hidden: xdx2ixbrl1001">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_AdvanceServiceGroupMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,143</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zL0UTSFnvNZb"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_AdvanceServiceGroupMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on October 20, 2020, and due on February 19, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zqMBcsvBOMwf"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_AdvanceServiceGroupMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">29.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zfjrm2YwiXY6"><span style="-sec-ix-hidden: xdx2ixbrl1005">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_z7Lz3ujz5yri"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">63,158</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zLT6rDB6ZvQ"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupIncMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on March 18, 2020 and due on December 15, 2020</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zIZAA0vmTBIa"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zAiBD4oQQWWc"><span style="-sec-ix-hidden: xdx2ixbrl1009">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">68,421</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_z7AEPgbjYOV2"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc2Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on March 25, 2020 and due on December 15, 2020</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zHfbTSg5HOmf"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc2Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zDlFHKYnRlF5"><span style="-sec-ix-hidden: xdx2ixbrl1013">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc3Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">66,316</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zPKZzXLgs7kh"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc3Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 1, 2020 and due on October 1, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zGj12nsgdQEb"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc3Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z3d8n0mKqs68"><span style="-sec-ix-hidden: xdx2ixbrl1017">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc4Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">73,684</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z9U38UUbB1Ok"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc4Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 2, 2020 and due on October 2, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z23ZYpxaNHoc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc4Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 5</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zYurnH1Rx2L1"><span style="-sec-ix-hidden: xdx2ixbrl1021">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc5Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,842</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zSkf7W76NPz9"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc5Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 7, 2020 and due on October 7, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zdhmhpWkxLnf"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc5Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 6</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_z54QFnCqfEee" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1025">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc6Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">84,211</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zVVrYbmTl6sh"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc6Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 15, 2020 and due on October 15, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zipL44y8PPe1"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc6Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 7</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zuorVINMhipi"><span style="-sec-ix-hidden: xdx2ixbrl1029">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc7Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zXnqBvSY0lRc"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc7Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 20, 2020 and due on December 15, 2020</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zucm1TS2yLFc"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc7Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 14</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_z3VLLGvCsTg6"><span style="-sec-ix-hidden: xdx2ixbrl1033">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc14Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,432</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_ztouDUuBTJre"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc14Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on December 4, 2020 and due on January 4, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_zlp69iOyL0Ye"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc14Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Labrys Fund</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zG71vnN3vza"><span style="-sec-ix-hidden: xdx2ixbrl1037">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_LabrysFundMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">280,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zFG7FfKGUoh2"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_LabrysFundMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on June 26, 2020 and due on April 1, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zJymtB7sr7xe"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_LabrysFundMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z7WheOtK0I3"><span style="-sec-ix-hidden: xdx2ixbrl1041">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_M2bFundingCorpMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">300,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z0bmrlhzxpZ5"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_M2bFundingCorpMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on September 1, 2020 and due on September 1, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_zQokyldm4Vke"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_M2bFundingCorpMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 1</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zmZpsPY6NIPi"><span style="-sec-ix-hidden: xdx2ixbrl1045">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_M2bFundingCorp1Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">77,778</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zneqpQndq1k7"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp1Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on December 10, 2020 and due on January 9, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zUKlqNbC1ODb"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_M2bFundingCorp1Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">22.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zWlaaf3PALi6"><span style="-sec-ix-hidden: xdx2ixbrl1049">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_M2bFundingCorp2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">27,778</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zuXloisLcrb8"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp2Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on December 18, 2020 and due on January 17, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zxZzGUAnySzl"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_M2bFundingCorp2Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">22.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_ze7iY0DEwAZj"><span style="-sec-ix-hidden: xdx2ixbrl1053">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_M2bFundingCorp3Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55,556</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zvanRz0RKgg6"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp3Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on December 24, 2020 and due on January 23, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zB8Uy6JFNHka"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_M2bFundingCorp3Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">22.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z0HbUbsaVwca"><span style="-sec-ix-hidden: xdx2ixbrl1057">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_M2bFundingCorp4Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">111,111</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90A_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_zQJ7W4j2Gsx2"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp4Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on December 30, 2020 and due on January 29, 2021</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z1AsueT7Apqh"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_M2bFundingCorp4Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">22.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z1Qy2ec9O9u2"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">222,222</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zQM6gElfIi04"><span style="-sec-ix-hidden: xdx2ixbrl1062">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zxi7VJbhhAR5"><ix:nonNumeric contextRef="From2021-01-012021-12-31_us-gaap_BridgeLoanMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on November 1, 2021 and due on January 30, 2022</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_ztEBaqb2jRmj"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">18.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zeAD8y1fWxbd"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_MartusMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,634</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--MartusMember_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_MartusMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">108,609</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z748Vbpqso9h"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_MartusMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on October 23, 2018 and due on January 3, 2022</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQdaKnNfOm6d"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_MartusMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zvOVFkg0okvb"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_SwisspeersAgMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,605</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_SwisspeersAgMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,187</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRSxCoaDFhAb"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_SwisspeersAgMember" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 8, 2019 and due on October 4, 2022</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z3BNzS3PBSBf"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_SwisspeersAgMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zY2ykXg2v8l5"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31_custom_DarleneCovi19Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">109,690</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31_custom_DarleneCovi19Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">113,040</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zsp5dDHcy7nf"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_DarleneCovi19Member" name="us-gaap:DebtInstrumentPaymentTerms">Note was issued on April 1, 2020 and due on March 31, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_znMz6Ia9ME4l"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-31_custom_DarleneCovi19Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction>%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231_zFnmQpU0CPJj"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">442,151</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,622,669</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zkNcQ3GUSB3l"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2021-12-31_custom_LoanPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,406</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zva65SOCcW3b"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2020-12-31_custom_LoanPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,221</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--LongTermDebt_pp0p0_c20211231_zFxvNZPDVCm4"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">434,745</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebt_c20201231_pp0p0"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,603,448</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20211231_zg5vhyT4OP19"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">315,450</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--LongTermDebtCurrent_c20201231_pp0p0"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,332,612</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20211231_zV9f2avd8O18"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">119,295</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermDebtNoncurrent_c20201231_pp0p0"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">270,836</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 31 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable - related parties at December 31, 2021
and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zB3K59bSIBh2" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_zwM2FM231OT7"><span style="-sec-ix-hidden: xdx2ixbrl1089">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_pp0p0"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2020-12-31_custom_AlonsoVanDerBiestMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">80,200</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_zUEd1wtI8gQk"><span style="-sec-ix-hidden: xdx2ixbrl1091">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_pp0p0"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2020-12-31_custom_AlvaroQuintanaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,587</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z6Lp3hTRYeud"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,929</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_pp0p0"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink1Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,737,512</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_z8vF2GG0RCE3"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">219,379</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_pp0p0"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink2Member" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">226,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--LoansPayable_pp0p0_c20211231_zKDEFMqvuw84"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">239,308</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayable_c20201231_pp0p0"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,054,379</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayableCurrent_pp0p0_c20211231_zC2MEdJojYFd"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">239,308</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayableCurrent_c20201231_pp0p0"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,054,379</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_pp0p0_c20211231_zgrxXR21YgV1"><span style="-sec-ix-hidden: xdx2ixbrl1101">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermLoansPayable_c20201231_pp0p0"><span style="-sec-ix-hidden: xdx2ixbrl1102">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed from third parties totaling <span id="xdx_90A_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zLXSz4kLu4k6">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherLoans" contextRef="From2021-01-012021-12-31_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">600,000</ix:nonFraction></span> and <span id="xdx_901_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zkMgK4binfJa">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherLoans" contextRef="From2020-01-012020-12-31_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,239,620</ix:nonFraction></span>, which includes original issue discount and financing costs of
<span id="xdx_909_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zSSL1zJBmGij">$<ix:nonFraction name="us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" contextRef="AsOf2021-12-31_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">66,666</ix:nonFraction></span> and <span id="xdx_900_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zWO3eGdnSqHl">$<ix:nonFraction name="us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" contextRef="AsOf2020-12-31_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">63,970</ix:nonFraction></span> and repaid the principal amount of <span id="xdx_90D_eus-gaap--PaymentsForLoans_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zm2vkv3D14ka">$<ix:nonFraction name="us-gaap:PaymentsForLoans" contextRef="From2021-01-012021-12-31_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">344,483</ix:nonFraction></span> and <span id="xdx_90D_eus-gaap--PaymentsForLoans_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zjkNHUMTc3l6">$<ix:nonFraction name="us-gaap:PaymentsForLoans" contextRef="From2020-01-012020-12-31_custom_ThirdPartyLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">969,664</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span id="xdx_904_eus-gaap--InterestExpense_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zBctcAZiQeYj">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">191,281</ix:nonFraction></span> and <span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoWITnc6Nntc">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">77,101</ix:nonFraction></span> and recognized amortization of discount, included in interest expense, of
<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoIkZ3EadCwc">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">78,481</ix:nonFraction></span> and <span id="xdx_902_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zXHBiwVXrKZd">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">44,749</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the related
party loan of <span id="xdx_907_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zJxEfxZw1C3i">$<ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></span> (CHF 1,518,909) was swapped into capital and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
settled loans payable of <span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zdDOwYOqpa83">$<ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2021-12-31_custom_LoanSettlementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,516,667</ix:nonFraction></span> by issuing <span id="xdx_900_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zEFINpG6Hitk"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_custom_LoanSettlementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,230,394</ix:nonFraction></span> shares of common stock valued at <span id="xdx_90A_ecustom--CommonStockIssuedForSettlementOfDebtValue_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zJzQzCWtMl03">$<ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue" contextRef="From2021-01-012021-12-31_custom_LoanSettlementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,056,530</ix:nonFraction></span>. As a result, the Company recorded
loss on settlement of debt of <span id="xdx_90E_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zdIlAOZ11k9b">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2021-01-012021-12-31_custom_LoanSettlementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">539,863</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:OtherLiabilitiesDisclosureTextBlock"><p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_z6DKZGtPOBfd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 8 &#8211;&#160;OTHER CURRENT LIABILITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities at December 31, 2021 and
2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:OtherLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--OtherLiabilitiesTableTextBlock_zKSrwvrNPNHj" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49B_20211231_zotgbsH6jSEc" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20201231_z3eJezWwWpi5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zXkCKvLeE797" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,153</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--InterestPayableCurrent_iI_z7bFcV5gYvgc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">170,960</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--ManagementFeePayable_iI_zMRZ2WUak8s7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ManagementFeePayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,229</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ManagementFeePayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,300</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zHUxs9ONmBAa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">105,221</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">181,231</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zvtilzoxtIFj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,273</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,396</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zklA7DlyGeIg" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="display: none; font-size: 10pt; visibility: hidden">Total Other Current Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">307,049</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">413,676</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ConvertibleDebtTableTextBlock"><p id="xdx_808_eus-gaap--ConvertibleDebtTableTextBlock_zeFLt426jwlh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 9 - CONVERTIBLE LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, convertible loans consisted
of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ShortTermDebtTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ShortTermDebtTextBlock_zYQ1nMG3hria" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20211231_zbNllWNTRo6k">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20201231_zHG4WK9Grydi">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Promissory notes &#8211; Issued in fiscal year 2019, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_907_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_z2rAN8mUWnl1"><span style="-sec-ix-hidden: xdx2ixbrl1144">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_pdn0"><ix:nonFraction name="us-gaap:ConvertibleDebt" contextRef="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Promissory notes &#8211; Issued in fiscal year 2020, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_zwkz8T8lIwR3"><span style="-sec-ix-hidden: xdx2ixbrl1146">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_pdn0"><ix:nonFraction name="us-gaap:ConvertibleDebt" contextRef="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">623,660</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ConvertibleNotesPayable_iI_z3jMuWd7AAbe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1149">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">628,660</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_zZezg6nHbkq5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1152">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">372,290</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_ecustom--LoansPayableNetOfDiscount_iI_zWnF8jAGR5j3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:LoansPayableNetOfDiscount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">256,370</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--ConvertibleNotesPayableCurrent_iI_zp4msF4PO1Eh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: current portion of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1158">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">253,554</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ConvertibleLongTermNotesPayable_iI_zvjD6T0J7g17" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1161">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,816</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 32 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zmThRbyGVWal">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-01-012021-12-31_custom_ConvertibleLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">33,429</ix:nonFraction></span> and <span id="xdx_90E_eus-gaap--InterestExpense_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zwIEu5DaWdG3">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-01-012020-12-31_custom_ConvertibleLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">487,012</ix:nonFraction></span> and recognized amortization of discount, included in interest expense, of
$372,290 and $2,176,757, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company repaid notes of <span id="xdx_902_eus-gaap--RepaymentsOfConvertibleDebt_pp0p0_c20210101__20211231_zDZEd66mLSF7">$<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">250,000</ix:nonFraction></span> and <span id="xdx_90D_eus-gaap--RepaymentsOfConvertibleDebt_pp0p0_c20200101__20201231_zib8BKA0bRWe">$<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">942,190</ix:nonFraction></span> and accrued interest including prepayment penalty of <span id="xdx_905_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zFma4Kef1cfh">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2021-01-012021-12-31_custom_ConvertibleLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,027</ix:nonFraction></span> and <span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zORK5kgkqsOl">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2020-01-012020-12-31_custom_ConvertibleLoansMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">675,771</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the </span>year
ended December 31, 2021<span style="background-color: white">, the Company converted notes with principal amounts and accrued interest
of&#160;<span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAqCJ6zN8Fd6"><span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDTpRTLDaIfd">$<ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">422,295</ix:nonFraction></ix:nonFraction></span></span>&#160;into&#160;<span id="xdx_90C_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJwMGJnkoeY8"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,080,632</ix:nonFraction></span>&#160;shares of common stock. The corresponding derivative liability at the date of conversion
of&#160;<span id="xdx_903_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_z8GqiVWPdT75">$<ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">708,611</ix:nonFraction></span>&#160;was settled through additional paid in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
converted notes with principal amounts of <span id="xdx_908_ecustom--DebtConversionConvertedInstrumentAmount2_pp0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDtu0yzIHQxl">$<ix:nonFraction name="IQST:DebtConversionConvertedInstrumentAmount2" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,302,785</ix:nonFraction></span> and accrued interest of <span id="xdx_908_eus-gaap--InterestExpenseLongTermDebt_pp0p0_c20200101__20201231_zQgMe07VrUOg">$<ix:nonFraction name="us-gaap:InterestExpenseLongTermDebt" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">93,656</ix:nonFraction></span> into <span id="xdx_905_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEpgJkOrcf6f"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">46,575,378</ix:nonFraction></span> shares of common stock. The corresponding
derivative liability at the date of conversion of <span id="xdx_90E_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConversionsOneMember_zW4GLTFgpUr">$<ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31_custom_ConversionsOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,275,728</ix:nonFraction></span> was settled through additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Settlement</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
recorded gain on settlement of debt of <span id="xdx_901_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20210101__20211231_zfOAVg9pao23">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,069</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 10, 2020, the Company settled a convertible
note with accrued interest of <span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zFYXB6GnWC3l">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,230</ix:nonFraction>
</span>with a total of <span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zapoKn3RNWu8"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">650,000</ix:nonFraction></span> share issuances. The Company issued <span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20200630__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zOoVHC3fUBKl"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2020-01-012020-06-30_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></span> shares in June, <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zb8GRK5ygGs7"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2020-07-012020-09-30_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">225,000</ix:nonFraction></span> shares in July and <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_z7D0y50CKLg1"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">503,571</ix:nonFraction></span> shares
in August, which included <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_znllLG6uBv76"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">278,571</ix:nonFraction></span> true-up shares. As a result, the Company recognized a loss on settlement of debt of <span id="xdx_902_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zLxNL8dvfigb">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,699</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 26, 2020, the Company issued a loan payable
of <span id="xdx_90E_eus-gaap--LongTermLoansPayable_iI_c20200626__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_zkuKUoGV8fjb">$<ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2020-06-26_custom_ConvertibleNotePayableTwoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">700,000</ix:nonFraction></span> to Labrys Fund to settle the previously-outstanding convertible notes with accrued interest of <span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_z5mr6nTkNgx2">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableTwoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">986,340</ix:nonFraction></span>. As a result, the
Company recognized a gain on settlement of debt of <span id="xdx_90B_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_zirjp03QgwO7">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableTwoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">286,340</ix:nonFraction></span> (Note 7).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 22, 2020, the Company settled a convertible
note with accrued interest of <span id="xdx_908_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zUSCKQ8dtR7e">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableThreeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,363</ix:nonFraction></span> and an original common stock purchase warrant to purchase <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200722__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zkjSuQwwsWXd"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2020-07-22_custom_ConvertibleNotePayableThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000</ix:nonFraction></span> shares of common stock with a
total of <span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_z5zmcMI1FVOl"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">650,000</ix:nonFraction></span> share issuances. During the period ended September 30, 2020, the Company issued <span id="xdx_900_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zLAyZ7e54Hc4"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-07-012020-09-30_custom_ConvertibleNotePayableThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,038,375</ix:nonFraction></span> shares which included <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zk6oXCc10JVf"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-07-012020-09-30_custom_ConvertibleNotePayableOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">388,375</ix:nonFraction></span>
true-up shares. As a result, the Company recognized a loss on settlement of debt of <span id="xdx_90C_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zxpJc0ELaWj9">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableThreeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,886</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 1, 2020, the Company entered into a
Multipurpose agreement and issued a new note which a principal balance of <span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zTlasG2og3Gc">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2020-09-01_custom_ConvertibleNotePayableFourMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,045,327</ix:nonFraction></span> to replace the 15 notes issued from January 2020
to May 2020 which an aggregate principal amount was <span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zCSfmr8u6Zk8">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2020-09-01_custom_ConvertibleNotePayableFourMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">985,556</ix:nonFraction></span> and an aggregate accrued interest was <span id="xdx_90B_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200901__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zlEfLa2UU5yf">$<ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2020-09-012020-12-31_custom_ConvertibleNotePayableFourMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,771</ix:nonFraction></span>. The Company also issued another
promissory note of <span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFiveMember_zd2pnI6eekVa">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2020-09-01_custom_ConvertibleNotePayableFiveMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">300,000</ix:nonFraction></span> (Note 7). As a result, the Company recognized a loss on settlement of debt of <span id="xdx_902_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zJsnxvicL8Td">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableFourMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">300,000</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2019</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2019, the Company
issued a total of <span id="xdx_905_eus-gaap--NotesIssued1_c20190101__20191231_zGwzfstmQLvb">$<ix:nonFraction name="us-gaap:NotesIssued1" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,544,250</ix:nonFraction></span> in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms ranging from <span id="xdx_901_eus-gaap--DebtInstrumentTerm_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MinimumMember_zrfBiPAScPLg"><ix:nonNumeric contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MinimumMember" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">6 months</ix:nonNumeric></span> to <span id="xdx_902_eus-gaap--DebtInstrumentTerm_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MaximumMember_zK4snwSn8JW"><ix:nonNumeric contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MaximumMember" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">3 years</ix:nonNumeric></span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates ranging from of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MinimumMember_zM5Om6pobm8"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction>%</span> to <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MaximumMember_zWXLogvLGi7j"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction>%</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders at issuance or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zIimxtNqSPta"><ix:nonNumeric contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">Conversion prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#8217;s shares during various periods prior to conversion.</ix:nonNumeric></span> &#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The convertible notes were also provided with a total
of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zRZDzp6Fjsi3"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">661,216</ix:nonFraction></span> common shares and warrant to purchase up to <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstanding_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zB46fgZerU28"><ix:nonFraction name="us-gaap:WarrantsAndRightsOutstanding" contextRef="AsOf2019-12-31_custom_NotesIssued2019Member" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,000</ix:nonFraction></span> shares of common stock at exercise price of <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_ziSK8fBrT1D7">$<ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2019-12-31_custom_NotesIssued2019Member" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.5</ix:nonFraction></span> per share for <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zQHwWdxfdI4e"><ix:nonNumeric contextRef="AsOf2019-12-31_custom_NotesIssued2019Member" format="ixt-sec:durwordsen" name="us-gaap:WarrantsAndRightsOutstandingTerm">3 years</ix:nonNumeric></span>.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_904_eus-gaap--LongTermDebtDescription_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zd1kmB54PDLa"><ix:nonNumeric contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member" name="us-gaap:LongTermDebtDescription">Certain notes allow the Company to redeem the notes
at rates ranging from 110% to 150% depending on the redemption date provided that no redemption is allowed after the 180th day. Likewise,
the notes include original issue discount and financing costs totaling $278,000 and the Company received cash of $2,266,250.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 33 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued a total of <span id="xdx_906_eus-gaap--NotesIssued1_c20200101__20201231_zpJIvOeZsWAk">$<ix:nonFraction name="us-gaap:NotesIssued1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,708,771</ix:nonFraction></span> in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms <span id="xdx_90B_eus-gaap--DebtInstrumentTerm_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member_zDpaa1nDdjy9"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_NotesIssued2020Member" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">12 months</ix:nonNumeric></span>. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member__srt--RangeAxis__srt--MinimumMember_zjqOU7FISxI9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction>%</span> or <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member__srt--RangeAxis__srt--MaximumMember_zXhsRuCIjdI5"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction>%</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders 90 or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zfbc6ckTRhJe"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_NotesIssued2019Member" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">Conversion prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#8217;s shares during 30 trading day periods prior to conversion. Certain note has a capped conversion price of $0.025.</ix:nonNumeric> </span>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_907_eus-gaap--LongTermDebtDescription_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member_z6Gi2mPWWhn9"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_NotesIssued2020Member" name="us-gaap:LongTermDebtDescription">Notes allow the Company to redeem the notes at a
range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day. Likewise, the notes include original
issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000. Certain convertible notes were also
provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derivative liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company valued the conversion features of convertible
notes and warrants using the Black Scholes valuation model. The fair value of the derivative liability for all the note and warrants that
became convertible for the year ended December 31, 2020, amounted to <span id="xdx_903_eus-gaap--DerivativeGainLossOnDerivativeNet_c20200101__20201231_zXaOHgeKeYT1">$<ix:nonFraction name="us-gaap:DerivativeGainLossOnDerivativeNet" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,714,029</ix:nonFraction></span>. <span id="xdx_90B_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_c20200101__20201231_z9yF2Q7xhQ41">$<ix:nonFraction name="us-gaap:AmortizationOfFinancingCostsAndDiscounts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,673,393</ix:nonFraction></span> of the value assigned to the derivative liability
was recognized as a debt discount to the notes while the balance of <span id="xdx_90D_eus-gaap--DerivativeLossOnDerivative_c20200101__20201231_zeZ7PRmsJDo">$<ix:nonFraction name="us-gaap:DerivativeLossOnDerivative" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,040,636</ix:nonFraction></span> was recognized as a &#8220;day 1&#8221; derivative loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Warrants</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A summary of activity during the year ended December
31, 2020 follows. There was no 2021 activity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zWK0yFFADMLj" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Warrants Outstanding</b></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Shares</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b><span style="font-size: 10pt"><b>Weighted</b></span>
                                                                                                                             Average</b></span> <span style="font-size: 10pt"><b>Exercise Price</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><span style="font-size: 10pt"><b>Weighted
                                                                                                                             Average Remaining Contractual life</b></span> <b>(in years)</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Outstanding, December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zQ7AptysM4O8"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">367,343</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_z5jYX87xvPu5"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.480</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zbvxdffoFE4c"><ix:nonNumeric contextRef="AsOf2019-12-31" format="ixt-sec:duryear" name="us-gaap:WarrantsAndRightsOutstandingTerm">4.05</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_z476j5aqv7rh"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,500,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_z72xSoG1yEHe"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.024</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z98ObHLoW94g"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">6.00</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Reset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z5oNie2hnQ0f"><ix:nonFraction name="IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,813,001</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zYi9Zsd47uA1"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.014</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zC4VMBUvXaya"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1">1.92</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cashless Exercised</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zt3yjaEPBeRg"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,597,010</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zGYfmqaQm1Fa"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.023</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_z2L1mWeOozJ4"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">4.24</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Settled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_zSuovDkc9qR7"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,083,334</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zcFqhDFgYqtk"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.012</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaBatSu3IXmb"><ix:nonNumeric contextRef="From2020-01-012020-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2">1.64</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Outstanding, December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zK0SiNKoM2f6"><span style="-sec-ix-hidden: xdx2ixbrl1236">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zAOkHgZuhAgf"><span style="-sec-ix-hidden: xdx2ixbrl1237">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zzDpUzpI4So5"><span style="-sec-ix-hidden: xdx2ixbrl1238">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_908_eus-gaap--TemporaryEquityContractTerms_c20200101__20201231_zbQJ06qdXvck"><ix:nonNumeric contextRef="From2020-01-012020-12-31" name="us-gaap:TemporaryEquityContractTerms">The reset feature of warrants associated with the
convertible notes was effective at the time that a separate convertible note with lower exercise price was issued. As a result of the
reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share. We accounted for the issuance of the warrants
as a liability and recognized the derivative liability.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 34 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:DerivativesAndFairValueTextBlock"><p id="xdx_80E_eus-gaap--DerivativesAndFairValueTextBlock_zSI08sb5lT01" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 10 &#8211;&#160;DERIVATIVE LIABILITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company analyzed the conversion option for derivative
accounting consideration under ASC 815, &#8220;<i>Derivatives and Hedging</i>&#8221; and determined that the instrument should be classified
as a liability since the conversion option becomes effective at issuance resulting in there being no explicit limit to the number of shares
to be delivered upon settlement of the above conversion options.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Fair Value Assumptions Used in Accounting for Derivative
Liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC 815 requires we assess the fair market value of
derivative liability at the end of each reporting period and recognize any change in the fair market value as other income or expense
item.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2020. The
Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk free interest rate, the
current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce
a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes valuation
model.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the year ended December 31, 2021 and 2020, the
estimated fair values of the liabilities measured on a recurring basis are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zpoPoodXAKO6" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Year ended </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Expected term</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_901_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zkuXd9vb0jBc"><ix:nonNumeric contextRef="From2021-01-012021-12-31_srt_MinimumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">0.16</ix:nonNumeric></span> - <span id="xdx_909_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zwBo2j8MHBT"><ix:nonNumeric contextRef="From2021-01-012021-12-31_srt_MaximumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">1.18</ix:nonNumeric></span> years </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_902_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zRGeGQBZk2r2"><ix:nonNumeric contextRef="From2020-01-012020-12-31_srt_MinimumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">0.02</ix:nonNumeric></span> - <span id="xdx_904_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zVcqxPdpc2V5"><ix:nonNumeric contextRef="From2020-01-012020-12-31_srt_MaximumMember" format="ixt-sec:duryear" name="us-gaap:AverageTermOfCreditRiskDerivatives1">6.00</ix:nonNumeric></span> years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Expected average volatility</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zoMwYYxbhPv2"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2021-01-012021-12-31_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">145</ix:nonFraction>%</span> - <span id="xdx_909_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zn7lS5Ex1BWe"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2021-01-012021-12-31_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">241</ix:nonFraction>%</span> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2020-01-012020-12-31_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">74</ix:nonFraction>%</span> - <span id="xdx_906_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd"><ix:nonFraction name="us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" contextRef="From2020-01-012020-12-31_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">550</ix:nonFraction>%</span> </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--Dividends_pp0p0_c20210101__20211231_zDfWlZPeuin7"><span style="-sec-ix-hidden: xdx2ixbrl1252">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--Dividends_c20200101__20201231_pp0p0"><span style="-sec-ix-hidden: xdx2ixbrl1253">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zR2ORlV9Fn6h"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.07</ix:nonFraction>%</span> - <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zNnwqjX6eDw6"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.09</ix:nonFraction>%</span> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.05</ix:nonFraction>%</span> - <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">2.56</ix:nonFraction>%</span> </span></td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the changes in the
derivative liabilities during the year ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_z02ktFzQQHF7" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Fair Value
    Measurements Using Significant Observable Inputs (Level 3)</b></td><td style="padding-bottom: 1pt; text-align: left"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Balance - December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"><span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20191231_zBxGfvO9IJ8i"><ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,744,134</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as debt discounts</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zbXAB9tZVFq2"><ix:nonFraction name="us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,673,393</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zTZpxpMALvz9"><ix:nonFraction name="us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,040,636</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231_zHxNjagvBuT9"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,136,222</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20200101__20201231_z8zgZhHwa1Lb"><ix:nonFraction name="us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,296,250</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Balance - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_pp0p0"><ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,025,691</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_zD1wIeMPKR7j"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">708,611</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20210101__20211231_zGMtSIY2xJGl"><ix:nonFraction name="us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">317,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DerivativeFairValueOfDerivativeNet_pp0p0_c20211231_zOIpmYRQwqRh"><span style="-sec-ix-hidden: xdx2ixbrl1268">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 35 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the change in fair
value of derivative liability included in the income statement for the year ended December 31, 2021 and 2020, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z0upUdeu6G22" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Years Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_906_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20210101__20211231_z1nR7WNMm4il"><span style="-sec-ix-hidden: xdx2ixbrl1271">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90A_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20200101__20201231_zsLJXlVp8Lf8"><ix:nonFraction name="us-gaap:UnrealizedGainLossOnDerivatives" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,040,636</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Revaluation of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20210101__20211231_zQmQLgjiu6el"><ix:nonFraction name="IQST:RevaluationOfDerivativeLiabilities" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">317,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20200101__20201231_zNCqexi9fToc"><ix:nonFraction name="IQST:RevaluationOfDerivativeLiabilities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,296,250</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">(Gain) on change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20210101__20211231_zMhLnCCPccP6"><ix:nonFraction name="us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">317,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20200101__20201231_zdqBQp097T96"><ix:nonFraction name="us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">255,614</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zewHaq0bClAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 11 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s authorized capital consists of
<span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zAI5agVktenh"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction></span> shares of common stock with a par value of <span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_zU9YdQdh9tog">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span> per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7doZpM1xx5j"><ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up <span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zxRU1AUxJT22"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span> shares, par value <span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zYmD8M4Pp2i">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an
equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series
A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate
of 51% of the total vote of stockholders.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, 100,000 shares
of common stock were converted into 10,000 shares of Series A Preferred Stock by our management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z75pQZ7BAaUe"><span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zfSMJN61U0G8"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zurE6S2DBQeg"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z9MsZmJZiAS3"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares of
Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_905_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziKn3Yw0C1G"><ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On November 11, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting
of up <span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zaF0PufHQB01"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></span> shares, par value <span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zH8MnghR843">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation
preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders,
as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of
Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares
of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred
Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of
one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject
to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year
ended December 31, 2021,&#160;<span id="xdx_909_eus-gaap--IncrementalCommonSharesAttributableToConversionOfPreferredStock_c20210101__20211231_zurBjx1PiQJj"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000,000</ix:nonFraction></span>&#160;shares of common stock were converted into&#160;<span id="xdx_90B_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zblbAbXCipP7"><ix:nonFraction name="IQST:PreferredStockIssuedForConversionOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span>&#160;shares of Series B Preferred
Stock by our management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of December
31, 2021 and 2020,&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231_zUD0ljsNwfb4"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20211231_z7DJVN40hd6h"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></ix:nonFraction></span></span>&#160;and&#160;<span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231_zFy47Zns2k82"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20201231_zFoU11Tx0pAj"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span>&#160;shares of Series B Preferred Stock were issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 36 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_900_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember"><ix:nonNumeric contextRef="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" name="us-gaap:PreferredStockVotingRights">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zdlWQI5Mc9u2"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-01-07_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></span> shares, par value <span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zZcA49LtDcmg">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-01-07_custom_PreferredClassCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to
the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution,
or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights
except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders
of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date,
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion,
the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20211221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z5PErtnQR1re"><span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_do_c20201221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zH6H2KfKAwTa"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20201221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zTSfGW3a7Jy5"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z8I7wp2isWh4"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-21_us-gaap_SeriesCPreferredStockMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-12-21_us-gaap_SeriesCPreferredStockMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-12-21_us-gaap_SeriesCPreferredStockMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-21_us-gaap_SeriesCPreferredStockMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> Series C Preferred
Stock was issued or outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231_z3WwdoveoDBd"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">51,638,526</ix:nonFraction></span> shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zRylnJEVSaI1"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">41,562,500</ix:nonFraction></span> shares issued for cash of <span id="xdx_909_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfhCvfvKpX21">$<ix:nonFraction name="IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,536,250</ix:nonFraction></span>, of which <span id="xdx_906_ecustom--SubscriptionReceivable_c20210101__20211231_zHsWis9nkHbc">$<ix:nonFraction name="IQST:SubscriptionReceivable" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span> was recorded
as subscription receivable as of December 31, 2021. The Company received the <span id="xdx_90A_eus-gaap--CommonStockSharesSubscriptions_iI_c20220103_z60AGaSjL6S9">$<ix:nonFraction name="us-gaap:CommonStockSharesSubscriptions" contextRef="AsOf2022-01-03" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span> on January 3, 2022.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_905_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfzDfYK263si"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,230,394</ix:nonFraction></span> shares, valued at <span id="xdx_909_ecustom--CommonStockIssuedForSettlementOfDebtValue2_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPvnUPcX5vJ1">$<ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue2" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,056,530</ix:nonFraction></span>, issued for settlement of debt of
<span id="xdx_90C_eus-gaap--ExtinguishmentOfDebtAmount_pp0p0_c20210101__20211231_zprXwMt8Sq0j">$<ix:nonFraction name="us-gaap:ExtinguishmentOfDebtAmount" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,516,667</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231_z6JNRPKfkWW8"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">195,000</ix:nonFraction></span> shares for services valued at <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20210101__20211231_zoCqg99Fuafe">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">284,700</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zo7TVHZxUWV6"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,320,000</ix:nonFraction></span> shares issued to our management for compensation valued at <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_pp0p0_c20210101__20211231_zut9OdkmJj5k">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,037,568</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_901_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpdxupkwTgLd"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction></span> shares for forbearance of debt valued at <span id="xdx_905_ecustom--CommonStockIssuedForForbearanceOfDebtValue_pp0p0_c20210101__20211231_zY7kowc6kNQ8">$<ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,925</ix:nonFraction></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_90C_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5qVz8gog7n3"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,080,632</ix:nonFraction></span> shares issued for conversion of debt of <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231_zqc8fJZr3JO9">$<ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">422,295</ix:nonFraction></span></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_909_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVotB9YHPzz"><ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">1,294,600</ix:nonFraction></span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_90E_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuyeaTc0V0Gi"><ix:nonFraction name="IQST:CommonStockRetainedByFINRA" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">400,000</ix:nonFraction></span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231_zHIZtdlJhie7"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,224,841</ix:nonFraction></span> shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ul style="margin-top: 0in; list-style-type: disc">

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxThabvDf55c"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,937,500</ix:nonFraction></span> shares issued for cash of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20200101__20201231_zbZbSiqknxY9">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,915,005</ix:nonFraction></span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90A_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKfoaepaK6j9"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,818,145</ix:nonFraction></span> shares issued for settlement of debt of <span id="xdx_909_eus-gaap--ExtinguishmentOfDebtAmount_pp0p0_c20200101__20201231_zQPmPGcc82Of">$<ix:nonFraction name="us-gaap:ExtinguishmentOfDebtAmount" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">889,093</ix:nonFraction></span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMsCQ6Wxznwg"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,267,600</ix:nonFraction></span> shares issued for services valued at <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20200101__20201231_zrIHsbTTfXx4">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">647,858</ix:nonFraction></span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_903_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBKwJvMUUNBc"><ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,150,000</ix:nonFraction></span> shares issued for forbearance of debt of <span id="xdx_908_ecustom--CommonStockIssuedForForbearanceOfDebtValue_pp0p0_c20200101__20201231_zltbPDkwNBvl">$<ix:nonFraction name="IQST:CommonStockIssuedForForbearanceOfDebtValue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">92,250</ix:nonFraction></span></li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90F_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwo4YgMhoeu2"><ix:nonFraction name="IQST:CommonStockIssuedForConversionOfDebtShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">46,575,378</ix:nonFraction></span> shares issued for conversion of debt of <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQQIxq1M3o73">$<ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,396,440</ix:nonFraction></span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231_zWbtQeyYLhn6"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,476,218</ix:nonFraction></span> shares issued for cashless exercised warrant &#160;</li>

</ul>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20211231_zzDtfmzDEW0k" title="Common stock, shares issued"><span id="xdx_90A_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zKuNLXnHViG9" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">147,477,358</ix:nonFraction></ix:nonFraction></span></span> and
<span id="xdx_908_eus-gaap--CommonStockSharesIssued_iI_c20201231_z7cIFFezBEnf" title="Common stock, shares issued"><span id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zgCWL69DiLC5" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,133,432</ix:nonFraction></ix:nonFraction></span></span> shares of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 37 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_803_eus-gaap--IncomeTaxDisclosureTextBlock_zTr6mhT1XJ6c" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 12 &#8211;&#160;PROVISION FOR INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company provides for income taxes under ASC 740,
&#8220;<i>Income Taxes.&#8221;</i>&#160;Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded
based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these
differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that
the Company will not realize tax assets through future operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The components of the Company&#8217;s deferred tax
asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2021 and
2020, are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zKMTuRTL6Vhl" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20211231_zGfye4y7S5Q8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20201231">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_pp0p0_di_z968bcFtAXne" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify">Net Operating loss carryforward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">12,332,310</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">8,601,999</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zO6HBB8iBTp5"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">21</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_zjVV3xA0NLgh"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">21</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,589,785</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,806,420</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_zmK6p8JOSRA5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">7,242</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">5,112</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,136,141</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,341,272</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zp2WMqu8olCi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">446,402</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">460,036</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, the Company has approximately
<span id="xdx_90D_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsApproximate_iNI_di_c20211231_zSpZddsbkP39">$<ix:nonFraction name="IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,332,000</ix:nonFraction></span> of net operating losses (&#8220;NOL&#8221;) generated to December 31, 2021 carried forward to offset taxable income in future
years which expire commencing in fiscal 2037. NOLs generated in tax years prior to December 31, 2017, can be carryforward for twenty years,
whereas NOLs generated after December 31, 2017 can be carryforward indefinitely. In assessing the realization of deferred tax assets,
management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate
realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary
differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income
and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance
against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax
assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior to their
expiration.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Utilization of the NOL carry forwards may be subject
to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section
382 of the Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;). These ownership changes may limit the amount of the NOL
carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an &#8220;ownership change&#8221;
as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership
change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tax returns for the years ended 2016 through 2021
are subject to review by the tax authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zoLGwVp2DMK" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 13 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year
ended December 31, 2021, the Company loaned&#160;<span id="xdx_909_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zK6MB5at2Npg">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties" contextRef="From2021-01-012021-12-31_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">220,674</ix:nonFraction></span>&#160;to our CEO and applied to due to CEO of&#160;<span id="xdx_90D_eus-gaap--IncreaseDecreaseInDueToOfficersAndStockholders_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zgnDNbjvUPNh">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders" contextRef="From2021-01-012021-12-31_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,004</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year
ended December 31, 2021, the Company wrote off due from related party of&#160;<span id="xdx_909_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20210101__20211231_zQXoJV1y3iIh">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,148</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
loaned <span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zw4aOKgutsu6">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties" contextRef="From2020-01-012020-12-31_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,182</ix:nonFraction></span> to related parties who are a stockholder and a former director, collected <span id="xdx_90F_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zreTZoR2lgzf">$<ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2020-01-012020-12-31_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,197</ix:nonFraction></span> and wrote off amounts totaling <span id="xdx_90A_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zFNNdduOjMR6">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs" contextRef="From2020-01-012020-12-31_custom_ShareholderMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,375</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company loaned <span id="xdx_90D_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zNe39PGtdVn6">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties" contextRef="From2021-01-012021-12-31_custom_RelatedPartyOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">220,674</ix:nonFraction></span> and <span id="xdx_90C_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zvIDoACIKKLj">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties" contextRef="From2020-01-012020-12-31_custom_RelatedPartyOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,888</ix:nonFraction></span> to a related party and collected <span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zoubqBQ1SxK">$<ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2021-01-012021-12-31_custom_RelatedPartyOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">226</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zPbEPn3cXYPi">$<ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2020-01-012020-12-31_custom_RelatedPartyOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,088</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 38 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
due from related parties of <span id="xdx_907_eus-gaap--DueFromRelatedParties_iI_c20211231_zVAex2DUKjG1">$<ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,086</ix:nonFraction></span> and <span id="xdx_90E_eus-gaap--DueFromRelatedParties_iI_c20201231_zSk2IQ7UsVqk">$<ix:nonFraction name="us-gaap:DueFromRelatedParties" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">221,790</ix:nonFraction></span>, respectively. The loans are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed <span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zGrVL9jWWg8k">$<ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2021-01-012021-12-31_custom_CEOAndCFOMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and <span id="xdx_90B_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zqSNu81ih7y6">$<ix:nonFraction name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="From2020-01-012020-12-31_custom_CEOAndCFOMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,182</ix:nonFraction></span> from CEO and CFO of the Company, and repaid <span id="xdx_905_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zTWoeXoeaIUi">$<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-01-012021-12-31_custom_CEOAndCFOMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">90,787</ix:nonFraction></span> and <span id="xdx_90F_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_znY2oPTeQth6">$<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2020-01-012020-12-31_custom_CEOAndCFOMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,197</ix:nonFraction></span> to the CEO and CFO, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
borrowed <span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_z2CyL0R4XSzl">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesPayableRelatedParties" contextRef="From2021-01-012021-12-31_custom_FranciscoBuntMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,000</ix:nonFraction></span> from Francisco Bunt who owns <span id="xdx_90A_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20211231_zGHiRZTujnoh"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">49</ix:nonFraction>%</span> of loT Labs and repaid <span id="xdx_90A_eus-gaap--RepaymentsOfSubordinatedShortTermDebt_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zm9rS5Uaf0xe">$<ix:nonFraction name="us-gaap:RepaymentsOfSubordinatedShortTermDebt" contextRef="From2021-01-012021-12-31_custom_FranciscoBuntMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,000</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
amounts due to related parties of <span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_pp0p0_c20211231_zmQ3vnXTk0hb">$<ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,613</ix:nonFraction></span> and <span id="xdx_90A_eus-gaap--DueToRelatedPartiesCurrent_c20201231_pp0p0">$<ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">94,616</ix:nonFraction></span>, respectively, which included <span id="xdx_901_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zETcYbtnZEDg">$<ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-12-31_custom_FranciscoBuntMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and <span id="xdx_903_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20201231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zl3CORHV106f">$<ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-12-31_custom_FranciscoBuntMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">60,000</ix:nonFraction></span> to Francisco Bunt (Note 4), respectively.
The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Debt to Equity Swap</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 the Company
recorded a debt to equity swap of <span id="xdx_904_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zpgebpaHlsTf">$<ix:nonFraction name="IQST:RelatedPartyDebtToEquitySwapValue" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,647,150</ix:nonFraction></span> as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2021, the Company appointed three independent
directors. Effective on July 1, 2021 and thereafter, all directors shall be compensated monthly up to <span id="xdx_908_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210701_z3gAkf2sEVBh"><ix:nonFraction name="us-gaap:EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" contextRef="AsOf2021-07-01" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,000</ix:nonFraction></span> shares of common stock and
cash of <span id="xdx_90E_eus-gaap--OfficersCompensation_c20210101__20211231_z4nLAZ9zAznl">$<ix:nonFraction name="us-gaap:OfficersCompensation" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction></span> for their service as directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 2, 2019, the Company entered into Employment
Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#8217;s Board of Directors
with an annual salary of <span id="xdx_90F_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zfXmjmjU8Fh9">$<ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2019-04-012019-05-02_custom_CEOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">168,000</ix:nonFraction></span> with an annual bonus of <span id="xdx_90F_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_z1LJssjTihId"><ix:nonFraction name="IQST:BonusPercentNetIncome" contextRef="AsOf2019-05-02_custom_CEOMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction>%</span> of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer
with an annual salary of <span id="xdx_909_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z6kkHuDBLFy3">$<ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">120,000</ix:nonFraction></span> with an annual bonus of <span id="xdx_907_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z7teLIX5GM7i"><ix:nonFraction name="IQST:BonusPercentNetIncome" contextRef="AsOf2019-05-02_custom_ChiefCommercialOfficerMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction>%</span> of our net income; and Alvaro Quintana Cardona as Chief Operating Officer
and Chief Financial Officer with an annual salary of <span id="xdx_902_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zjQWbSw9lRV7">$<ix:nonFraction name="us-gaap:SalariesAndWages" contextRef="From2019-04-012019-05-02_custom_CFOMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">144,000</ix:nonFraction></span> with an annual bonus of <span id="xdx_908_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_z1F5FHRFx0R1"><ix:nonFraction name="IQST:BonusPercentNetIncome" contextRef="AsOf2019-05-02_custom_CFOMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction>%</span> of our net income. The Employment Agreements
have a term of <span id="xdx_904_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zNTnBEr6sile"><span id="xdx_90E_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zfDzxvJyiyq3"><span id="xdx_900_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zGhRXXSjgfIf"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CEOMember" format="ixt-sec:durwordsen" name="IQST:EmploymentAgreementTerm"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CFOMember" format="ixt-sec:durwordsen" name="IQST:EmploymentAgreementTerm"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" format="ixt-sec:durwordsen" name="IQST:EmploymentAgreementTerm">36 months</ix:nonNumeric></ix:nonNumeric></ix:nonNumeric></span></span></span>, are renewable automatically for 24-month periods, unless the Company gives written notice at least 90 days prior
to termination of the initial 36-month term. The Company shall have the right to terminate any of the employment agreements at any time
without prior notice, but in that event, the Company shall pay these persons salaries and other benefits they are entitled to receive
under their respective agreements for three years. The above executive officers agreed to two year non-compete and non-solicit restrictive
covenants with the Company. If any of the executive officers are terminated for cause they shall forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 1, 2020, our board of directors approved
amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our Chief
Commercial Officer, Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr. Iglesias
extended the term of employment from <span id="xdx_902_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_z7HUs3BfBrPa"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CEOMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">36</ix:nonNumeric></span> months to <span id="xdx_907_ecustom--EmploymentAgreementTerm_dtM_c20201001__20201101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zTH3vbJNKmlb"><ix:nonNumeric contextRef="From2020-10-012020-11-01_custom_CEOMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">60</ix:nonNumeric></span> months. <span id="xdx_901_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zuh7H36Pzsi9"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CEOMember" name="us-gaap:DeferredCompensationArrangementsOverallDescription">The now five year employment agreement with Mr. Iglesias provides that we
will compensate him with a salary of $17,000 monthly and he is eligible for quarterly bonus of 250,000 shares of our common stock. If
we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares of our common
stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined
by considering the average price per share of the Company&#8217;s common stock on the OTC Markets during the last 10 days and applying
a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion
price for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 39 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr. Quintana
extended the term of employment from <span id="xdx_904_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zhfn1SHi29gg"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CFOMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">36</ix:nonNumeric></span> months to <span id="xdx_90F_ecustom--EmploymentAgreementTerm_dtM_c20201001__20201101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zn2xhBzuUXm3"><ix:nonNumeric contextRef="From2020-10-012020-11-01_custom_CEOMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">60</ix:nonNumeric></span> months. <span id="xdx_90C_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zep0IIfYIlmj"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_CFOMember" name="us-gaap:DeferredCompensationArrangementsOverallDescription">The now five year employment agreement with Mr. Quintana provides that he
is eligible for quarterly bonus of 200,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Quintana may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Quintana has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr. Silva
extended the term of employment from <span id="xdx_903_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zPRx90vrFHrb"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">36</ix:nonNumeric></span> months to <span id="xdx_90A_ecustom--EmploymentAgreementTerm_dtM_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zIRUWwvIXug8"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_ChiefCommercialOfficerMember" format="ixt-sec:durmonth" name="IQST:EmploymentAgreementTerm">60</ix:nonNumeric></span> months. Mr. <span id="xdx_905_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zkVuKoRVVjTj"><ix:nonNumeric contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember" name="us-gaap:DeferredCompensationArrangementsOverallDescription">Silva is eligible for quarterly bonuses of 150,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares
of our common stock at the average price of our common stock during the last 10 days after applying a discount of 25%.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, Oscar Brito resigned as a member
of our Board of Directors. There was no known disagreement with Mr. Brito on any matter relating to our operations, policies or practices.
The Company provided the severance package as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td style="font-size: 10pt; width: 96%"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zLLln72qiAr3"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2020-01-012020-03-31_custom_OscarBritoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span> shares of common stock valued at <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zcUS76gIUSs9">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-01-012020-03-31_custom_OscarBritoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">300,000</ix:nonFraction></span> &#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Additional <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoAntDilutionMember_zliT2WnN3nAb"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2020-01-012020-03-31_custom_OscarBritoAntDilutionMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">173,000</ix:nonFraction></span> shares in order to apply the anti-dilution protection, valued at <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoAntDilutionMember_zW2qRat7ObT1">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-01-012020-03-31_custom_OscarBritoAntDilutionMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,034</ix:nonFraction></span> &#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Forgiveness of amounts due to the Company totaling <span id="xdx_902_eus-gaap--DebtInstrumentDecreaseForgiveness_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zPd4ixh6pnzf">$<ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2020-01-012020-03-31_custom_OscarBritoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,375</ix:nonFraction></span> &#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Cash payment of <span id="xdx_903_eus-gaap--PaymentsForOtherDeposits_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zbjiDCNM0MY6">$<ix:nonFraction name="us-gaap:PaymentsForOtherDeposits" contextRef="From2020-01-012020-03-31_custom_OscarBritoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,000</ix:nonFraction></span>. &#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 16, 2020, our Board of Directors adopted
a Director Compensation Plan that applies to members of our Board of Directors. Below are the features of the plan:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="vertical-align: top; text-align: left; width: 2%">&#160;&#8226;</td>
    <td style="width: 96%; font-size: 10pt">All Directors shall receive reimbursement for reasonable travel expenses incurred to attend Board and committee meetings. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">All Directors shall be compensated <span id="xdx_901_eus-gaap--OfficersCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsMember_zCCWET3am9G">$<ix:nonFraction name="us-gaap:OfficersCompensation" contextRef="From2020-01-012020-03-31_custom_DirectorsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,000</ix:nonFraction></span> monthly for their service as Directors. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">In lieu of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's Common Stock equal to the total cash compensation divided by the average market value of the Company's Common Stock during the last 10 trading days and applying a discount of 10%. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">Directors Alvaro Cardona and Leandro Iglesias shall each receive <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeandroIglesiasAndAlvaroCardonaMember_zYLrJgjKsCg8"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2020-01-012020-03-31_custom_LeandroIglesiasAndAlvaroCardonaMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></span> shares of the Company&#8217;s Common Stock, valued at <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeandroIglesiasAndAlvaroCardonaMember_zQ2gCPf7j1oe">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-01-012020-03-31_custom_LeandroIglesiasAndAlvaroCardonaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">70,000</ix:nonFraction></span> each, for their service as members of the Board of Directors for the period from June 2018 to December 2019. &#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded management salaries of <span id="xdx_901_eus-gaap--PaymentForManagementFee_c20210101__20211231_z1Bm8ZBAHfHl">$<ix:nonFraction name="us-gaap:PaymentForManagementFee" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">558,000</ix:nonFraction></span> and <span id="xdx_904_eus-gaap--PaymentForManagementFee_c20200101__20201231_zEdL5cdZ3j05">$<ix:nonFraction name="us-gaap:PaymentForManagementFee" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">510,000</ix:nonFraction></span> and bonuses of <span id="xdx_90D_eus-gaap--AccruedBonusesCurrent_iI_c20211231_zHFw8tVGde2f">$<ix:nonFraction name="us-gaap:AccruedBonusesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">976,200</ix:nonFraction></span> and <span id="xdx_90A_eus-gaap--AccruedBonusesCurrent_iI_c20201231_z1Oy10Ay8Wy9">$<ix:nonFraction name="us-gaap:AccruedBonusesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>, respectively, of which <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20210101__20211231_zmtVLSjsTSsc">$<ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,037,568</ix:nonFraction></span> and
<span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20200101__20201231_z4qmcSNXks3h">$<ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span> were stock based compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
settled accrued salary &#8211;&#160;management of <span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20201231_zESSptjNKzu3">$<ix:nonFraction name="us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">619,531</ix:nonFraction></span> and issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ManagementSalaryMember_zw708pOgHHtg"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2020-01-012020-12-31_custom_ManagementSalaryMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,851,199</ix:nonFraction></span> shares.&#160;As at December 31, 2021 and 2020, the Company
recorded and accrued management salaries of <span id="xdx_904_eus-gaap--AccruedSalariesCurrent_iI_c20211231_zPHV7Lr0xKAj">$<ix:nonFraction name="us-gaap:AccruedSalariesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,229</ix:nonFraction></span> and <span id="xdx_908_eus-gaap--AccruedSalariesCurrent_iI_c20201231_zW85ZpnKfIt9">$<ix:nonFraction name="us-gaap:AccruedSalariesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,300</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 40 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z6W1X7Q9Aoah" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 14 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not entered into any long-term leases,
contracts or commitments. The Company leases facilities which the term is <span id="xdx_904_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20211231_znRVHxZ766pb"><ix:nonNumeric contextRef="AsOf2021-12-31" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseTermOfContract">12 months</ix:nonNumeric></span>. For the years ended December 31, 2021 and 2020, the
Company incurred <span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20210101__20211231_zkVSCSmhziwa">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,823</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20200101__20201231_zbsHqNQtvdZ4">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,400</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Advisory
service</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">On March 3,
2020, we appointed Oscar Brito as an advisor to our Board of Directors and agreed to pay him&#160;<span id="xdx_906_eus-gaap--NoninterestExpenseDirectorsFees_pp0p0_c20210101__20211231_zGe0jaOuBDNe">$<ix:nonFraction name="us-gaap:NoninterestExpenseDirectorsFees" contextRef="From2021-01-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,000</ix:nonFraction></span>&#160;per month for such services.
Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid&#160;<span id="xdx_90D_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_c20210211_zsWPysO6t0x2">$<ix:nonFraction name="us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits" contextRef="AsOf2021-02-11" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,600</ix:nonFraction></span>&#160;and the service was
terminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">On January 4,
2021, the Company terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_900_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zriWtNzdaRA4"><ix:nonFraction name="IQST:CancellationOfCommonStockShares" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">1,294,600</ix:nonFraction></span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_902_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXNtl12mPRtl"><ix:nonFraction name="IQST:CommonStockRetainedByFINRA" contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">400,000</ix:nonFraction></span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_zEWSpdmH0s18" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 15 - SEGMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, the Company operates
in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment
are located<b>.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Operating Activities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows operating activities information
by geographic segment for the years ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B3_znYyFn20daN9" style="display: none; visibility: hidden">NOTE 15 - SEGMENT - Schedule of Operating Activities
by Geographic Segment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i></i></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zSDGJDqAU7Ik">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zdF4wB3TPZz3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zdatMTQsyCI6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20211001__20211231_zpVB1fmF3Zc6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-weight: bold">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_ztn4cu4UaUH9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-10-012021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,112,852</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,681,978</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-10-012021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">92,812</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,702,018</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zyoSAYreGODk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-10-012021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,274,781</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,986,334</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-10-012021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">92,812</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,168,303</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zvmPtM71tEw4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-10-012021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">838,071</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">695,644</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1453">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,533,715</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zInQtETKs5md" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zcA6TuCXppUi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-10-012021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,733,579</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">784,052</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1463">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,517,631</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zn84aJpjdJZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-10-012021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,895,508</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">88,408</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1468">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,983,916</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zCsS4GeJyCC8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-10-012021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">897,507</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">17,422</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1473">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">880,085</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ProfitLoss_pp0p0_zONnP1X1uZid" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-10-012021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,793,015</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">70,986</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1478">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-10-012021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,864,001</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 41 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zkhZts7ZiHn8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_ziZhOLdhDLHj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zGpZt0iiJape">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20201001__20201231_zoiO2yPaR02f">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USA</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Switzerland</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Elimination</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_40D_eus-gaap--Revenues_zd6cLDupQsh2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; font-size: 10pt; text-align: justify">Revenues</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,495,542</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,432,022</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012020-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,558</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,910,006</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zfhk08xoLzDd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Cost of revenue</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-10-012020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,308,347</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,656,865</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-10-012020-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,558</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,947,654</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z41r4MkED2y8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Gross profit</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-10-012020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">187,195</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">775,157</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1493">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">962,352</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zJu277dHIYYh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_zxCC1QYY3Ek9" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">General and administration</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-10-012020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,359,237</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">815,130</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1503">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,174,367</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_pp0p0_zFQPUrZ8gH7j" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">Operating loss</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-10-012020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,172,042</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">39,973</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1508">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,212,015</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzeSZfy4o2sd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-10-012020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,356,881</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">130,434</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1513">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,487,315</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--ProfitLoss_pp0p0_zvNRvjSDvfOe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">&#160;Net loss</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-10-012020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,528,923</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">170,407</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1518">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-10-012020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,699,330</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows asset information by geographic
segment as of December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z508qEVBZYUk">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyW6ufy5yIFl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z3g2VVsMAQub">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20211231_ztNHPsv5s0Lg">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_z3WJQedhsuQk" style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zF1hZ6Pt9PFf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,783,859</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">997,216</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">214,551</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,566,524</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z6qVHmavTuli" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,468,491</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">609,189</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,584,562</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,493,118</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zCS0JH7JdFij" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zosS4E8IOTM6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,070,972</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,506,594</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">214,551</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,363,015</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zHIxoHYe3Hl3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1546">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">275,729</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1548">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">275,729</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zpMV90biwmz8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zugo3Eksh3r1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbUxrEhMGjUh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20201231_zovb4cRxc8n5">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; text-align: justify"><b>December 31, 2020</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>USA</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Switzerland</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Elimination</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zMLq66GD3ON6" style="vertical-align: bottom">
    <td style="text-align: justify">Assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zEwOSCNlWmA2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; text-align: justify; text-indent: 10pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,245,725</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,225,399</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">889,540</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,581,584</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AssetsNoncurrent_i01I_zFgUHprP51jk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,478,147</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">561,551</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2020-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,669,515</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,370,183</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LiabilitiesAbstract_iB_zvV32vRB0jf6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zgzi0cKEVlKe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,630,060</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,171,419</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31_custom_EliminationMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">889,540</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,911,939</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesNoncurrent_i01I_z6p2oa2GP7nd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: 10pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-12-31_custom_USAMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,816</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-12-31_custom_SwitzerlandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">432,048</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1578">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">434,864</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A5_z29UKMJbvnri" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-12-31" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zgeSAhDNHpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 16 &#8211; SUBSEQUENT EVENTS</b>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent
to December 31, 2020 and through the date that these financials were made available, the Company had the following subsequent events:</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 31, 2022 the Company sold <span id="xdx_900_ecustom--StockIssuedDuringPeriodSharesNewIssuesWithSubscription_c20220101__20220331_zr5YNvOrwzqf"><ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span> common shares under a subscription agreement of our Regulation A offering statement for an
aggregated amount of <span id="xdx_906_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_c20220101__20220331_zvtbwG8pe6da">$<ix:nonFraction name="IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span>. The shares were issued on April, 6, 2022.</span></p>

</ix:nonNumeric><p id="xdx_81A_z3njj2jWZoKi" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>


<!-- Field: Page; Sequence: 42 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><span id="a_006"></span><b>Item 9. Changes In and Disagreements
with Accountants on Accounting and Financial Disclosure</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">There were no changes or disagreements with our accountants on accounting
and financial disclosure.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Item 9A. Controls and Procedures</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Evaluation of Disclosure Controls and Procedures</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">As required by Rule 13a-15 under
the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of our disclosure controls and procedures
as of the end of the period covered by this annual report, being December 31, 2021. This evaluation was carried out under the supervision
and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">Disclosure controls and procedures
are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted
under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time periods specified in the Securities
and Exchange Commission&#8217;s rules and forms. Disclosure controls and procedures include controls and procedures designed to ensure
that information required to be disclosed in our company&#8217;s reports filed under the Securities Exchange Act of 1934 is accumulated
and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding
required disclosure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">Based upon that evaluation, including
our Chief Executive Officer and Chief Financial Officer, we have concluded that our disclosure controls and procedures were ineffective
as of the end of the period covered by this annual report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white"><b>Management&#8217;s Annual Report
on Internal Control over Financing Reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">Our management is responsible for
establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange
Act of 1934). Management has assessed the effectiveness of our internal control over financial reporting as of December 31, 2021 based
on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.
As a result of this assessment, management concluded that, as of December 31, 2021, our internal control over financial reporting was
not effective. Our management identified the following material weaknesses in our internal control over financial reporting, which are
indicative of many small companies with small staff: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient
written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP
and SEC guidelines.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">We plan to take steps to enhance
and improve the design of our internal control over financial reporting. During the period covered by this annual report on Form 10-K,
we have not been able to remediate the material weaknesses identified above. To remediate such weaknesses, we hope to implement the following
changes during our fiscal year ending December 31, 2022: (i) appoint additional qualified personnel to address inadequate segregation
of duties and ineffective risk management; and (ii) adopt sufficient written policies and procedures for accounting and financial reporting.
The remediation efforts set out in (i) and (ii) are largely dependent upon our securing additional financing to cover the costs of implementing
the changes required. If we are unsuccessful in securing such funds, remediation efforts may be adversely affected in a material manner.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">This annual report does not include
an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management&#8217;s
report was not subject to attestation by our independent registered public accounting firm pursuant to an exemption for non-accelerated
filers set forth in Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Inherent Limitations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our management, including our Chief Executive Officer and Chief Financial
Officer, do not expect that our disclosure controls and procedures will prevent all error and all fraud. A control system, no matter how
well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. The
design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no
assurance that any design will succeed in achieving its stated goals under all potential future conditions. Further, the design of a control
system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.
Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control
issues and instances of fraud, if any, within our company have been detected. These inherent limitations include the realities that judgments
in decision-making can be faulty, and that breakdown can occur because of simple error or mistake. In particular, many of our current
processes rely upon manual reviews and processes to ensure that neither human error nor system weakness has resulted in erroneous reporting
of financial data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Changes in Internal Controls over Financial Reporting</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">There were no changes in our internal control over financial reporting
during the three month period ended December 31, 2021, which were identified in conjunction with management&#8217;s evaluation required
by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting..</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="a_007"></span><span style="letter-spacing: -0.1pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Item 9B. Other Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">None</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">None</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>


<!-- Field: Page; Sequence: 43; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">17</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span style="text-decoration: underline">PART III</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="a_008"></span><b>Item 10. Directors, Executive Officers and Corporate Governance</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following information sets forth the names, ages, and positions of
our current directors and executive officers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Age</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Positions and Offices Held</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 25%; text-align: left">Leandro Iglesias</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 10%; text-align: center">56</td><td style="width: 1%; text-align: center">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 59%; text-align: left">President, Chairman, Chief Executive Officer and Director</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Alvaro Quintana Cardona</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">50</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">Chief Operating Officer, Chief Financial Officer and Director</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Juan Carlos Lopez Silva</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">53</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">Chief Commercial Officer</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Raul Perez</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">69</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td>Director</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Jose Antonio Barreto</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">62</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td>Director</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Italo Segnini</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">55</td><td style="text-align: center">&#160;</td><td>&#160;</td>
    <td>Director</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Set forth below is a brief description of the background and business experience
of each of our current executive officers and directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Leandro Iglesias</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Before founding Etelix in year 2008, where he has acted as President and
CEO, Mr. Iglesias was the International Business Manager at CANTV/Movilnet (the Venezuelan biggest telecommunications services provider).
He held this position between January 2003 and July 2008, while the company was under the control of Verizon. Previous to his position
in Cantv/Movilnet Mr. Iglesias was Executive Vice President and responsible of the Latin America marketing division of American Internet
Communications (August 1998 &#8211; December 2002). Leandro Iglesias has developed a career for more than 20 years in the telecommunications
industry with a particular emphasis in the international long-distance traffic business, submarine cables, satellite communications and
international roaming services. He is Electronic Engineer graduate from Universidad Simon Bolivar and graduated from the Management Program
at IESA Business School. He also holds an MBA from Universidad Nororiental Gran Mariscal de Ayacucho.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Aside from that provided above, Mr. Iglesias does not hold and has not
held over the past five years any other directorships in any company with a class of securities registered pursuant to Section 12 of the
Exchange Act or subject to the requirements of Section 15(d) of the Exchange Act or any company registered as an investment company under
the Investment Company Act of 1940.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We believe that Mr. Iglesias is qualified to serve on our Board of Directors
because of his wealth of experience in the telecom industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Alvaro Quintana Cardona</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Alvaro Quintana has developed a career of more than twenty years of experience
in the telecommunication industry with particular focus on regulatory affairs, strategic planning, value added services and international
interconnection agreements. Before joining Etelix in year 2013 as Chief Operation Officer and Chief Financial Officer, Mr. Quintana acted
between June 2004 and May 2013 as Interconnection and Value-Added Services Manager at Digitel (a mobile service provider in Venezuela,
formerly a Telecom Italia Mobile subsidiary). He holds a Bachelor Degree in Business Administration and a Specialist Degree in Economics,
both from the Universidad Catolica Andres Bello. He also holds a Master in Telecommunications from the EOI Business School in Spain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Aside from that provided above, Mr. Cardona does not hold and has not held
over the past five years any other directorships in any company with a class of securities registered pursuant to Section 12 of the Exchange
Act or subject to the requirements of Section 15(d) of the Exchange Act or any company registered as an investment company under the Investment
Company Act of 1940.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We believe that Mr. Quintana is qualified to serve on our Board of Directors
because of his wealth of experience in the telecom industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 44 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">18</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Juan Carlos Lopez Silva</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Juan Carlos Lopez Silva is an Engineer graduated from Universidad de Los
Andes, with a Master degree in Project Management from the Pontificia Universidad Javeriana; and MBA from EADA Business School; with more
than 20 years of experience in project management, negotiation, business development and management on international companies. Previous
to joining Etelix in August 2011 as Chief Commercial Officer, Juan Carlos was International Carrier Relations Manager at Colombia Telecomunicaciones
S.A. Esp. a subsidiary of Telefonica of Spain, between September 2003 and June 2011.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Aside from that provided above, Mr. Silva does not hold and has not held
over the past five years any other directorships in any company with a class of securities registered pursuant to Section 12 of the Exchange
Act or subject to the requirements of Section 15(d) of the Exchange Act or any company registered as an investment company under the Investment
Company Act of 1940.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Raul A Perez</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">From December 1, 2014 to present, Mr. Perez serves as CFO of Deerbrook
Family Dentistry, PC, Dental Practice in Humble, Texas. From November 1, 2017 to January 31, 2019, he served as Senior Accountant to Principrin
School, PC, Day Care in Houston, Texas.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Perez has been in finance for more than 40 years, starting in 1970
as analyst in treasury and finance departments and progressively assuming different positions up to corporate treasurer for large corporations.
He served for Sudamtex of Venezuela, C.A for 5 years and Polar Brewery in Caracas, Venezuela for 10 year. Beginning in 2000, he accepted
a position as a Director of the Security and Exchange Commission of Venezuela to have the surveillance of Venezuelan stock market participants.
Also, in 2004 he completed the requirements and received his certification as a Venezuelan Investment Advisor. Later, as an independent
contractor for three years, he was selected as the Corporate Compliance Officer for an especially important stock market broker dealer
in Venezuela, Activalores Casa de Bolsa, in which he developed the Compliance Unit and manuals required by local and international anti
money laundering laws. He also taught Advanced Institute of Finance (IAF) in Caracas being a professor of Corporate Finance and Managerial
Accounting for 5 years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Perez has a Bachelor&#8217;s degree in accounting (1976), and MBA Finance
(1982), gave me the overall knowledge of finance and how to plan, start up, run, and control a business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We have selected Mr. Perez to serve as an independent director because
of his education, skills and experience in finance and his regulatory history.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Jose Antonio Barreto</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From 2006 to the present, Mr. Barreto has been Chief
Business Development Officer of Xpectra Remote Management / Mexico. There he was in charge of directing all aspects of account development
and sales effort to close specific private and government opportunities and developing strategic accounts in Mexico and the LATAM region.
From 2020 to present, he has been an advisor to our Board of Directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Mr. Barreto has more than 30 years of experience working
in telecommunications and technology companies. He has been directly responsible of leading the business development and operational in
several telecommunication and technology companies&#8217; acquisition activity, with the responsibility of leading the technical, operation
and financial analysis. Over the last 14 years, Jose Antonio has been the North and Central American leader, spanning from Mexico to Panama,
in the development of commercial processes in the technology security field, artificial intelligence, Internet of Things (IoT) platforms,
as well as cutting edge technology solutions and software systems.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">He studied Electronic Engineering at the Universidad
Sim&#243;n Bolivar followed by a Master of Science Degree in Electrical and Computer Engineering at Rice University. He also completed
the Master in Telecommunications Management offered by Universidad Simon Bolivar and the Telecom SudParis Institute.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We have selected Mr. Barreto to serve as an independent director because
of his education, skills and experience in technology companies.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 45 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">19</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Italo R. Segnini (age 55)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From March 2020 to the present, Mr. Segnini has been
serving as Global Carrier Partnership Director of Sierra Wireless. From June 2019 to February 2020, he served as an Independent Telecom
Consultant. From 2017 to 2019, he served as Director of International Carrier Business for Televisa Telecom. From 2012 to 2019, he served
as Director International Carrier Business for Millicom.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Segnini is a long time Telecommunicaction industry professional who
has had high level positions at Global Tier Ones for more than 20 years, Telefonica, Millicon and Televisa, Sierra Wireless to mention
a few. Mr. Segnini has extensive executive experience in the Telecom areas like Voice, A2P, SMS, Data, Roaming, Mobility Services, B2B,
MNO, MVNO, IoT, Interconnection, etc., and a solid business performance record spanning multiple functions including International commercial
negotiations, management, sales, business development, sales, regulatory and operations. Italo R. Segnini holds a Juris Doctor degree
from the Andres Bello Catholic University, a Telecommunication Masters Degree from Madrid Pontificia Comillas University and an MBA from
IESA Business School</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Term of Office</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our Directors are appointed for a one-year term to hold office until the
next annual general meeting of our stockholders or until removed from office in accordance with our bylaws. Our officers are appointed
by our board of directors and hold office until removed by the board, subject to their respective employment agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Significant Employees</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We have no significant employees other than our officers and directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Family Relationships</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">There are no family relationships between or among the directors, executive
officers or persons nominated or chosen by us to become directors or executive officers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Involvement in Certain Legal Proceedings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">During the past 10 years, none of our current directors, nominees for directors
or current executive officers has been involved in any legal proceeding identified in Item 401(f) of Regulation S-K, including:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">1. Any petition under the Federal bankruptcy laws
or any state insolvency law filed by or against, or a receiver, fiscal agent or similar officer was appointed by a court for the business
or property of such person, or any partnership in which he or she was a general partner at or within two years before the time of such
filing, or any corporation or business association of which he or she was an executive officer at or within two years before the time
of such filing;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">2. Any conviction in a criminal proceeding or being
named a subject of a pending criminal proceeding (excluding traffic violations and other minor offenses);</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">3. Being subject to any order, judgment, or decree,
not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him or her
from, or otherwise limiting, the following activities:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">i. Acting as a futures commission merchant, introducing
broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, any other person regulated by
the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment adviser, underwriter, broker
or dealer in securities, or as an affiliated person, director or employee of any investment company, bank, savings and loan association
or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">ii. Engaging in any type of business practice; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">iii. Engaging in any activity in connection with
the purchase or sale of any security or commodity or in connection with any violation of Federal or State securities laws or Federal
commodities laws;</p>

<!-- Field: Page; Sequence: 46 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">20</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-bottom: 0pt; margin-right: 0; margin-left: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">4. Being subject to any order, judgment or decree,
not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more
than 60 days the right of such person to engage in any type of business regulated by the Commodity Futures Trading Commission, securities,
investment, insurance or banking activities, or to be associated with persons engaged in any such activity;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">5. Being found by a court of competent jurisdiction
in a civil action or by the SEC to have violated any Federal or State securities law, and the judgment in such civil action or finding
by the Commission has not been subsequently reversed, suspended, or vacated;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">6. Being found by a court of competent jurisdiction
in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such
civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">7. Being subject to, or a party to, any Federal or
State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an
alleged violation of:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">i. Any Federal or State securities or commodities
law or regulation; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">ii. Any law or regulation respecting financial institutions
or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil
money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">iii. Any law or regulation prohibiting mail or wire
fraud or fraud in connection with any business entity; or</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">8. Being subject to, or a party to, any sanction or order, not subsequently
reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))),
any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange,
association, entity or organization that has disciplinary authority over its members or persons associated with a member.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><b>Director Independence</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Board of Directors reviews the independence of our directors on the
basis of standards adopted by the NASDAQ Stock Market (&#8220;NASDAQ&#8221;). As a part of this review, the Board of Directors considers
transactions and relationships between our company, on the one hand, and each director, members of the director&#8217;s immediate family,
and other entities with which the director is affiliated, on the other hand. The purpose of such a review is to determine which, if any,
of such transactions or relationships were inconsistent with a determination that the director is independent under NASDAQ rules. As a
result of this review, the Board of Directors has determined that none of our directors is an &#8220;independent director&#8221; within
the meaning of applicable NASDAQ listing standards.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><b>Committees of the Board</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Our full board serves the functions that would normally be served by a
separately-designated Nominating Committee, and Compensation Committee.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Company has an Audit Committee with a financial expert on the Board.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt"><b>Section 16(a) Beneficial Ownership
Reporting Compliance</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">Section 16(a) of the Exchange Act
requires our directors and executive officers and persons who beneficially own more than ten percent of a registered class of the Company&#8217;s
equity securities to file with the SEC initial reports of ownership and reports of changes in ownership of common stock and other equity
securities of the Company. Officers, directors and greater than ten percent beneficial stockholders are required by SEC regulations to
furnish us with copies of all Section 16(a) forms they file. To the best of our knowledge based solely on a review of Forms 3, 4, and
5 (and any amendments thereof) received by us, no persons have failed to file, on a timely basis, the identified reports required by Section
16(a) of the Exchange Act during fiscal year ended December 31, 2021. Following the year end, all of the Form 3s were filed late for incoming
management of Etelix.com USA LLC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Code of Ethics</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We do not have a code of ethics but we plan to adopt one this fiscal year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<!-- Field: Page; Sequence: 47 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">21</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="a_009"></span><span style="letter-spacing: -0.15pt"><b>Item 11. Executive Compensation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The table below summarizes all compensation awarded to, earned by, or paid
to our former or current executive officers for the fiscal years ended December 31, 2020 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border: black 1pt solid; width: 28%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Name and principal</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Position</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; width: 7%; text-align: center"><span style="font-size: 10pt"><b>Year</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; width: 9%; text-align: center"><span style="font-size: 10pt"><b>Salary ($)</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 9%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Bonus</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 11%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Stock</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Awards</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 10%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Option</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Awards</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>All Other</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Compensation</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($) (1)(2)</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 11%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Total</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>($)</b></p></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>President, CEO and Director</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2020</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2021</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">76,800</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">174,000</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">419,024</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">76,800</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">593,024</p></td></tr>
  <tr style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Alvaro Quintana</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Treasury, Secretary and Director</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2020</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2021</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">25,100</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">159,088</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">337,674</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">25,100</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">496,762</p></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Juan Carlos L&#243;pez</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Chief Commercial Officer</i></p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2020</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2021</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">28,500</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">80,000</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">244,050</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-</p></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">28,500</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">324,050</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On May 2, 2019, the Company entered into Employment Agreements with the
following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#8217;s Board of Directors with an annual salary
of $168,000 with an annual bonus of 3% of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer with an annual salary
of $120,000 with an annual bonus of 3% of our net income; and Alvaro Quintana Cardona as Chief Operating Officer and Chief Financial Officer
with an annual salary of $144,000 with an annual bonus of 3% of our net income. The Employment Agreements have a term of 36 months, are
renewable automatically for 24-month periods, unless the Company gives written notice at least 90 days prior to termination of the initial
36-month term. The Company shall have the right to terminate any of the employment agreements at any time without prior notice, but in
that event, the Company shall pay these persons salaries and other benefits they are entitled to receive under their respective agreements
for three years. The above executive officers agreed to two year non-compete and non-solicit restrictive covenants with the Company. If
any of the executive officers are terminated for cause they shall forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On November 1, 2020, our board of directors approved amended employments
in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our Chief Commercial Officer,
Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The amended employment agreement in favor of Mr. Iglesias extended the
term of employment from 36 months to 60 months. The now five year employment agreement with Mr. Iglesias provides that we will compensate
him with a salary of $17,000 monthly and he is eligible for quarterly bonus of 250,000 shares of our common stock. If we do not have the
cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock or newly
created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined by considering
the average price per share of the Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of
25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion price
for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The amended employment agreement in favor of Mr. Quintana extended the
term of employment from 36 months to 60 months. The now five year employment agreement with Mr. Quintana provides that he is eligible
for quarterly bonus of 200,000 shares of our common stock. If we do not have the cash available, the agreement provides that Mr. Quintana
may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common shares, the
amount of accrued salary to be converted into shares must be determined by considering the average price per share of the Company&#8217;s
common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred Shares, the amount
of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten US Dollars ($10).
Mr. Quintana has a further right to convert any common shares under his control into Series A Preferred shares at any time at a rate of
ten (10) common shares for each Series A Preferred share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The amended employment agreement in favor of Mr. Silva extended the term
of employment from 36 months to 60 months. Mr. Silva is eligible for quarterly bonuses of 150,000 shares of our common stock. If we do
not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares of our common stock
at the average price of our common stock during the last 10 days after applying a discount of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<!-- Field: Page; Sequence: 48 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">22</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Option Grants </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We have not granted any options or stock appreciation rights to our named
executive officers or directors since inception. We do not have any stock option plans.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Compensation of Directors</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">All Directors shall receive reimbursement for reasonable travel expenses
incurred to attend Board and committee meetings.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Effective on July 1, 2021 and thereafter, all Directors shall be compensated
monthly up to 4,000 shares of common stock cash of $1,000 for their service as Directors. The Chairman and Secretary of the Board shall
receive an additional $2,000 per month in addition to the Director compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In lieu of the cash compensation set forth above, each Director may elect
to receive shares of the Corporation's Common Stock equal to the total cash compensation divided by the average market value of the Company's
Common Stock during the last 10 trading days and applying a discount of 25%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Pension, Retirement or Similar Benefit Plans</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">There are no arrangements or plans in which we provide pension, retirement
or similar benefits to our directors or executive officers. We have no material bonus or profit sharing plans pursuant to which cash or
non-cash compensation is or may be paid to our directors or executive officers, except that stock options may be granted at the discretion
of the board of directors or a committee thereof.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Compensation Committee</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We do not currently have a compensation committee of the board of directors
or a committee performing similar functions. The board of directors as a whole participates in the consideration of executive officer
and director compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Indebtedness of Directors, Senior Officers, Executive Officers and Other
Management</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">None of our directors or executive officers or any associate or affiliate
of our company during the last two fiscal years is or has been indebted to our company by way of guarantee, support agreement, letter
of credit or other similar agreement or understanding currently outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><span id="a_010"></span><b>Item 12. Security Ownership of
Certain Beneficial Owners and Management and Related Stockholder Matters.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 3pt 0 0 25.9pt; text-indent: -25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table sets forth, as of March 8, 2022, certain information
as to shares of our voting stock owned by (i) each person known by us to beneficially own more than 5% of our outstanding voting stock,
(ii) each of our directors, and (iii) all of our executive officers and directors as a group.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 14pt 0">Unless otherwise indicated below, to our knowledge, all persons listed
below have sole voting and investment power with respect to their shares of voting stock, except to the extent authority is shared by
spouses under applicable law. Unless otherwise indicated below, each entity or person listed below maintains an address of <span style="letter-spacing: -0.15pt">300
Aragon Avenue, Suite 375, Coral Gables, FL 33134.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The number of shares beneficially owned by each stockholder is determined
under rules promulgated by the SEC. The information is not necessarily indicative of beneficial ownership for any other purpose. Under
these rules, beneficial ownership includes any shares as to which the individual or entity has sole or shared voting or investment power
and any shares as to which the individual or entity has the right to acquire beneficial ownership within 60&#160;days through the exercise
of any stock option, warrant or other right. The inclusion in the following table of those shares, however, does not constitute an admission
that the named stockholder is a direct or indirect beneficial owner.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 49 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">23</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


<p style="margin: 0"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="7" style="font-weight: bold; text-align: center">Common Stock</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Beneficial Owner</b></span></td><td style="font-size: 12pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number
                                            of Shares Owned</b></span></p>
                                                               <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(1)</b></span></p></td><td style="font-weight: bold"></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Percent of Class</b></span></p>
                                                                  <p style="margin-top: 0; margin-bottom: 0">(2)<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Leandro Iglesias</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">542,932</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">0.368</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Alvaro Quintana Cardona</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,121,842</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.761</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Juan Carlos Lopez Silva</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">925,497</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.628</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Raul Perez</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.005</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Jose Antonio Barreto</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.005</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Italo Segnini</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.005</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt">All Directors and Executive Officers as a Group (6 persons)</span></td><td style="font-size: 12pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 12pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 12pt; text-align: right"><span style="font-size: 10pt">2,614,271</span></td><td style="font-size: 12pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">1.774</span></td><td style="text-align: left"><span style="font-size: 10pt">%</span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>


<p style="margin: 0">&#160;</p>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td colspan="5" style="font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Series A Preferred Stock</b></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Name of Beneficial Owner</td><td style="font-weight: bold">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><b>Number of Shares
Owned</b></p>
                                                                           <p style="margin-top: 0; margin-bottom: 0"><b>(1)</b></p></td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 10pt"><b><span style="font-size: 10pt"><b>Percent of Class</b></span></b></span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 10pt"><b><span style="font-size: 10pt"><b>&#160;</b></span>(3)</b></span></p></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Leandro Iglesias</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">7,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">70.00</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Alvaro Quintana Cardona</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Juan Carlos Lopez Silva</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Raul Perez</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Jose Antonio Barreto</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Italo Segnini</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#8212;&#160;&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt">All Directors and Executive Officers as a Group (6 persons)</span></td><td style="font-size: 12pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 12pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 12pt; text-align: right"><span style="font-size: 10pt">10,000</span></td><td style="font-size: 12pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">100.00</span></td><td style="text-align: left"><span style="font-size: 10pt">%</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(1) Unless otherwise indicated, each person or entity named in the table
has sole voting power and investment power (or shares that power with that person&#8217;s spouse) with respect to all shares of voting
stock listed as owned by that person or entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(2) Pursuant to Rules 13d-3 and 13d-5 of the Exchange Act, beneficial ownership
includes any shares as to which a shareholder has sole or shared voting power or investment power, and also any shares which the shareholder
has the right to acquire within 60 days, including upon exercise of common shares purchase options or warrants. The percent of class is
based on 147,357,358 voting shares as of March 8, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(3) Pursuant to Rules 13d-3 and 13d-5 of the Exchange Act, beneficial ownership
includes any shares as to which a shareholder has sole or shared voting power or investment power, and also any shares which the shareholder
has the right to acquire within 60 days, including upon exercise of common shares purchase options or warrants. The percent of class is
based on 10,000 voting shares as of March 8, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt"><b><span id="a_011"></span>Item 13. Certain Relationships
and Related Transactions, and Director Independence</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Other than described below or the transactions described under the heading
&#8220;Executive Compensation&#8221; (or with respect to which such information is omitted in accordance with SEC regulations), there
have not been, and there is not currently proposed, any transaction or series of similar transactions to which we were or will be a participant
in which the amount involved exceeded or will exceed the lesser of $120,000 or one percent of the average of our total assets at year-end
for the last two completed fiscal years, and in which any director, executive officer, holder of 5% or more of any class of our capital
stock or any member of the immediate family of any of the foregoing persons had or will have a direct or indirect material interest.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 50 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">24</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Due from related party</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
loaned&#160;$220,674&#160;to our CEO and applied to due to CEO of&#160;$8,004.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year
ended December 31, 2021, the Company wrote off due from related party of&#160;$10,148.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
loaned $20,182 to related parties who are a stockholder and a former director, collected $20,197 and wrote off amounts totaling $43,375.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company loaned $220,674 and $18,888 to a related party and collected $226 and $2,088, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
due from related parties of $424,086 and $221,790, respectively. The loans are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Due to related parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed $0 and $20,182 from CEO and CFO of the Company, and repaid $90,787 and $20,197 to the CEO and CFO, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
borrowed $20,000 from Francisco Bunt who owns 49% of loT Labs and repaid $20,000.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
amounts due to related parties of $26,613 and $94,616, respectively, which included $0 and $60,000 to Francisco Bunt (Note 4), respectively.
The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Dept to Equity Swap</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 the Company
recorded a debt-to-equity swap to a related party of $1,647,150 as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_012"></span>Item 14. Principal Accounting Fees and Services</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Below are tables of Audit Fees (amounts in US$) billed
by our auditors in connection with the audits of the Company&#8217;s annual financial statements for the years ended:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: left; font-size: 10pt"><b>Financial Statements for the<br /> Year
    Ended December 31</b></td><td style="font-size: 10pt; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>Audit Services</b></td><td style="font-size: 10pt; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>Audit Related Fees</b></td><td style="font-size: 10pt; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>Tax Fees</b></td><td style="font-size: 10pt; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>Other Fees</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 27%; font-size: 10pt; text-align: left">2020</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">39,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">4,650</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">0</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">0</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">2021</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">136,297</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">29,500</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">0</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">0</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>


<!-- Field: Page; Sequence: 51 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">25</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span style="text-decoration: underline">PART IV</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_013"></span>Item 15. Exhibits, Financial Statements Schedules </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0px">&#160;</td>
    <td style="font: 12pt Times New Roman, Times, Serif; width: 48px">&#160;</td>
    <td style="font: 12pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><i>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Financial Statements and Schedules</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><br />
The following financial statements and schedules listed below are included in this Form 10-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Financial Statements (See Item 8)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>&#160;</i></p>

<table cellspacing="0" cellpadding="0" style="width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0px">&#160;</td>
    <td style="font: 12pt Times New Roman, Times, Serif; width: 48px">&#160;</td>
    <td style="font: 12pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><i>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Exhibits</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; width: 13%"><span style="font-size: 10pt"><b>Exhibit No.</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 86%; text-align: justify"><span style="font-size: 10pt"><b>Description of Exhibit</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 2.1</span></td>
    <td>&#160;</td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex2z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Membership Interest Purchase Agreement(1)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 2.2</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000138/f8k022120_ex2z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Memorandum of Understanding and Shareholders Agreement dated February 21, 2020(5) </span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 2.3</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000128/f8k021920_ex2z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Memorandum of Understanding and Shareholders Agreement dated February 12, 2020(6) </span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 2.4</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000290/f8k040319_ex2z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Company Purchase Agreement, dated April 1, 2019(11)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 3.1</span></td>
    <td>&#160;</td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878211002345/bmavens1ex31.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Articles of Incorporation of the Registrant (2)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 3.2</span></td>
    <td>&#160;</td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878211002345/bmavens1ex32.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Bylaws of the Registrant (2)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 3.3</span></td>
    <td>&#160;</td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1527702/000107878218000942/f8k083018_ex3z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Certificate of Amendment(3)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 4.1</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000217/f8k030219_ex4z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #2 to the Crown Capital Note dated March 2, 2020(4)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 4.2</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000217/f8k030219_ex4z2.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #2 to the Auctus Fund Note dated March 2, 2020(4)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 4.2</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000102/f8k021120_ex4z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Labrys Fund Note dated February 11, 2020(7)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 4.3</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Apollo Note dated December 23, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 4.4</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z2.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Apollo Note dated December 24, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 4.5</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z3.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Apollo Note dated December 24, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 4.6</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z4.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Apollo Note dated December 24, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 4.7</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z5.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Apollo Note dated December 24, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 4.8</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z6.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Apollo Note dated December 24, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 4.9</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex4z7.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Apollo Note dated December 24, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 4.10</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z2.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Crown Capital Note dated December 23, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 4.11</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z3.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Amendment #1 to the Auctus Fund Note dated January 1, 2020(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 4.12</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000901/f8k121119_ex4z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Senior Secured Convertible Promissory Note to Labrys Fund dated December 3, 2019(9)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 10.1</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Conversion Agreement with Carmen Cabell(1)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 10.2</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z2.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Conversion Agreement with Patrick Gosselin(1)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 10.3</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z3.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Conversion Agreement with Mark Engler(1)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 10.4</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z4.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Employment Agreement with Leandro Iglesias(1)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 10.5</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z5.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Employment Agreement with Alvaro Quintana Cardona(1)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 10.6</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878218000661/f8k062818_ex10z6.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Employment Agreement with Juan Carlos Lopez Silva(1)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 10.7</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Forbearance Agreement dated December 12, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 10.8</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878220000002/f8k010320_ex10z4.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Temporary Forbearance Agreement dated December 18, 2019(8)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 10.9</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000901/f8k121119_ex10z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Securities Purchase Agreement, dated December 3, 2019(9)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 10.10</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z1.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Employment and Indemnification Agreements with Leandro Iglesias, dated May 2, 2019(10)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 10.11</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z2.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Employment and Indemnification Agreements with Alvaro Quintana, dated May 2, 2019(10)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 10.12</span></td>
    <td>&#160;</td>
    <td><a href="https://www.sec.gov/Archives/edgar/data/1527702/000107878219000396/f8k050319_ex10z3.htm" style="-sec-extract: exhibit"><span style="font-size: 10pt">Employment and Indemnification Agreements with Juan Carlos Lopez Silva, dated May 2, 2019(10)</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 31.1**</span></td>
    <td>&#160;</td>
    <td><a href="ex31_1.htm"><span style="font-size: 10pt">Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 31.2**</span></td>
    <td>&#160;</td>
    <td><a href="ex31_2.htm"><span style="font-size: 10pt">Certification of Chief Financial Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Exhibit 32.1**</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt"><a href="ex32_1.htm">Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</a></span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Exhibit 101**</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">The following materials from the Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2021 formatted in Extensible Business Reporting Language (XBRL).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Filed herewith**</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td>
    <td style="width: 96%; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on June 28, 2018.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Registration Statement on Form S-1 filed with the US Securities and Exchange Commission on August 18, 2011.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on August 31, 2018.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on March 30, 2020.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 25, 2020.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 19, 2020.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on February 13, 2020.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on January 6, 2020.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on December 11, 2019.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on May 6, 2019.</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.</span></td>
    <td style="font-size: 10pt">Incorporated by reference to the Company&#8217;s Form 8-K filed with the US Securities and Exchange Commission on April 4, 2019.</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Item 16. Form 10-K Summary</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">None&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"></p>


<!-- Field: Page; Sequence: 52 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">26</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to the requirements of Section 13 or 15(d) of the Exchange Act
of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%">&#160;</td>
    <td style="width: 93%"><span style="font-size: 10pt">IQSTEL Inc.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">By:</span></td>
    <td><span style="font-size: 10pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer, Principal Executive Officer</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">April 15, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-size: 10pt"><span style="text-decoration: underline">/s/ Alvaro Quintana Cardona&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Alvaro Quintana Cardona&#160;&#160;&#160;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">Title:</span></td>
    <td><span style="font-size: 10pt">Chief Operating Officer, Chief Financial Officer, Principal Financial Officer and Principal Accounting Officer</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">Date:</span></td>
    <td><span style="font-size: 10pt">April 15, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt">By:</span></td>
    <td><span style="font-size: 10pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer, Principal Executive Officer</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">April 15, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt">By:</span></td>
    <td style="width: 93%"><span style="font-size: 10pt"><span style="text-decoration: underline">/s/ Alvaro Quintana Cardona&#160;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Alvaro Quintana Cardona&#160;&#160;&#160;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">Title:</span></td>
    <td><span style="font-size: 10pt">Chief Operating Officer, Chief Financial Officer, Principal Financial Officer and Principal Accounting Officer</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">Date:</span></td>
    <td><span style="font-size: 10pt">April 15, 2022</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<!-- Field: Page; Sequence: 53; Options: Last -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">27</td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- 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 -->
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>2
<FILENAME>iqst-20211231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.13a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +axZo7xRiXhun8uCbnVcSaSOCbOdzZF6GekxvGR0HclqryEpKrDlJy9HJsGmgVsN -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2021q4" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:IQST="http://iqstel.com/20211231" elementFormDefault="qualified" targetNamespace="http://iqstel.com/20211231">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://iqstel.com/role/Cover" id="Cover">
	  <link:definition>00000001 - Document - Cover</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/BalanceSheets" id="BalanceSheets">
	  <link:definition>00000002 - Statement - Consolidated Balance Sheets</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
	  <link:definition>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/StatementsOfOperations" id="StatementsOfOperations">
	  <link:definition>00000004 - Statement - Consolidated Statements of Operations</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" id="StatementsOfChangesInStockholdersEquityDeficit">
	  <link:definition>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" id="ConsoolidatedStatementsOfCashFlows">
	  <link:definition>00000006 - Statement - Consoolidated Statements of Cash Flows</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" id="Note1-organizationAndDescriptionOfBusiness">
	  <link:definition>00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" id="Note2-summaryOfSignificantAccountingPolicies">
	  <link:definition>00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note3-GoingConcern" id="Note3-GoingConcern">
	  <link:definition>00000009 - Disclosure - NOTE 3 - GOING CONCERN</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisition" id="Note4-Acquisition">
	  <link:definition>00000010 - Disclosure - NOTE 4 - ACQUISITION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" id="Note5PrepaidAndOtherCurrentAssets">
	  <link:definition>00000011 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" id="Note6PropertyAndEquipment">
	  <link:definition>00000012 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7LoansPayable" id="Note7LoansPayable">
	  <link:definition>00000013 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" id="Note8OtherCurrentLiabilities">
	  <link:definition>00000014 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" id="Note9-ConvertibleLoans">
	  <link:definition>00000015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10DerivativeLiability" id="Note10DerivativeLiability">
	  <link:definition>00000016 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note11StockholdersEquity" id="Note11StockholdersEquity">
	  <link:definition>00000017 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" id="Note12ProvisionForIncomeTaxes">
	  <link:definition>00000018 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" id="Note13-RelatedPartyTransactions">
	  <link:definition>00000019 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" id="Note14CommitmentsAndContingencies">
	  <link:definition>00000020 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note15-Segment" id="Note15-Segment">
	  <link:definition>00000021 - Disclosure - NOTE 15 - SEGMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note16SubsequentEvents." id="Note16SubsequentEvents.">
	  <link:definition>00000022 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS.</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" id="Note2-summaryOfSignificantAccountingPoliciesPolicies">
	  <link:definition>00000023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" id="Note2-summaryOfSignificantAccountingPoliciesTables">
	  <link:definition>00000024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-AcquisitionTables" id="Note4-AcquisitionTables">
	  <link:definition>00000025 - Disclosure - NOTE 4 - ACQUISITION (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" id="Note5PrepaidAndOtherCurrentAssetsTables">
	  <link:definition>00000026 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" id="Note6PropertyAndEquipmentTables">
	  <link:definition>00000027 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7LoansPayableTables" id="Note7LoansPayableTables">
	  <link:definition>00000028 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" id="Note8OtherCurrentLiabilitiesTables">
	  <link:definition>00000029 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" id="Note9-ConvertibleLoansTables">
	  <link:definition>00000030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" id="Note10DerivativeLiabilityTables">
	  <link:definition>00000031 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" id="Note12ProvisionForIncomeTaxesTables">
	  <link:definition>00000032 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" id="Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails">
	  <link:definition>00000033 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" id="Note1-organizationAndDescriptionOfBusinessDetailsNarrative">
	  <link:definition>00000034 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" id="Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" id="Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails">
	  <link:definition>00000036 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" id="Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails">
	  <link:definition>00000037 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" id="Note4-AcquisitionDetailsNarrative">
	  <link:definition>00000038 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" id="Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails">
	  <link:definition>00000039 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" id="Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails">
	  <link:definition>00000040 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" id="Note6PropertyAndEquipmentDetailsNarrative">
	  <link:definition>00000041 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" id="Note7-LoansPayable-ScheduleOfLoansPayableDetails">
	  <link:definition>00000042 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" id="Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails">
	  <link:definition>00000043 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" id="Note7LoansPayableDetailsNarrative">
	  <link:definition>00000044 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" id="Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails">
	  <link:definition>00000045 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" id="Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails">
	  <link:definition>00000046 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" id="Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails">
	  <link:definition>00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" id="Note9-ConvertibleLoansDetailsNarrative">
	  <link:definition>00000048 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" id="Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails">
	  <link:definition>00000049 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" id="Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails">
	  <link:definition>00000050 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" id="Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails">
	  <link:definition>00000051 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" id="Note11StockholdersEquityDetailsNarrative">
	  <link:definition>00000052 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" id="Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails">
	  <link:definition>00000053 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" id="Note12ProvisionForIncomeTaxesDetailsNarrative">
	  <link:definition>00000054 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" id="Note13-RelatedPartyTransactionsDetailsNarrative">
	  <link:definition>00000055 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" id="Note14CommitmentsAndContingenciesDetailsNarrative">
	  <link:definition>00000056 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" id="Note16SubsequentEvents.DetailsNarrative">
	  <link:definition>00000057 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20211231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20211231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20211231_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iqst-20211231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2021q4" schemaLocation="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd" />
    <import namespace="http://fasb.org/us-gaap/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2021" schemaLocation="https://xbrl.sec.gov/country/2021/country-2021.xsd" />
    <import namespace="http://fasb.org/srt/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd" />
    <element id="IQST_PreferredClassCMember" name="PreferredClassCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_TelecommunicationsMember" name="TelecommunicationsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SevenCustomersMember" name="SevenCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SixCustomersMember" name="SixCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NoBadDebtRiskCustomersMember" name="NoBadDebtRiskCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_TotalMember" name="TotalMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_UniqueFundingSolutions2Member" name="UniqueFundingSolutions2Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_YesLenderLlcMember" name="YesLenderLlcMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AdvanceServiceGroupMember" name="AdvanceServiceGroupMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupIncMember" name="ApolloManagementGroupIncMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupInc2Member" name="ApolloManagementGroupInc2Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupInc3Member" name="ApolloManagementGroupInc3Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupInc4Member" name="ApolloManagementGroupInc4Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupInc5Member" name="ApolloManagementGroupInc5Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupInc6Member" name="ApolloManagementGroupInc6Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupInc7Member" name="ApolloManagementGroupInc7Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ApolloManagementGroupInc14Member" name="ApolloManagementGroupInc14Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LabrysFundMember" name="LabrysFundMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2bFundingCorpMember" name="M2bFundingCorpMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2bFundingCorp1Member" name="M2bFundingCorp1Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2bFundingCorp2Member" name="M2bFundingCorp2Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2bFundingCorp3Member" name="M2bFundingCorp3Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2bFundingCorp4Member" name="M2bFundingCorp4Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_MartusMember" name="MartusMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SwisspeersAgMember" name="SwisspeersAgMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DarleneCovi19Member" name="DarleneCovi19Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LoanPayableMember" name="LoanPayableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AlonsoVanDerBiestMember" name="AlonsoVanDerBiestMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AlvaroQuintanaMember" name="AlvaroQuintanaMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_N49OfShareholderOfSwisslink1Member" name="N49OfShareholderOfSwisslink1Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_N49OfShareholderOfSwisslink2Member" name="N49OfShareholderOfSwisslink2Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ThirdPartyLoansMember" name="ThirdPartyLoansMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LoanSettlementMember" name="LoanSettlementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" name="PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" name="PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NotesIssued2019Member" name="NotesIssued2019Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NotesIssued2020Member" name="NotesIssued2020Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleLoansMember" name="ConvertibleLoansMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConversionsOneMember" name="ConversionsOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotePayableOneMember" name="ConvertibleNotePayableOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotePayableTwoMember" name="ConvertibleNotePayableTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotePayableThreeMember" name="ConvertibleNotePayableThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotePayableFourMember" name="ConvertibleNotePayableFourMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotePayableFiveMember" name="ConvertibleNotePayableFiveMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CEOMember" name="CEOMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ShareholderMember" name="ShareholderMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RelatedPartyOneMember" name="RelatedPartyOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CEOAndCFOMember" name="CEOAndCFOMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FranciscoBuntMember" name="FranciscoBuntMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ChiefCommercialOfficerMember" name="ChiefCommercialOfficerMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CFOMember" name="CFOMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_OscarBritoMember" name="OscarBritoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_OscarBritoAntDilutionMember" name="OscarBritoAntDilutionMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DirectorsMember" name="DirectorsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LeandroIglesiasAndAlvaroCardonaMember" name="LeandroIglesiasAndAlvaroCardonaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ManagementSalaryMember" name="ManagementSalaryMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_USAMember" name="USAMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SwitzerlandMember" name="SwitzerlandMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_EliminationMember" name="EliminationMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LoansPayableUnamortizedDiscount1" name="LoansPayableUnamortizedDiscount1" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_InterestExpense2" name="InterestExpense2" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" name="FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreferredStockIssuedForConversionOfCommonStockValue" name="PreferredStockIssuedForConversionOfCommonStockValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreferredStockIssuedForConversionOfCommonStockShares" name="PreferredStockIssuedForConversionOfCommonStockShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtValue1" name="CommonStockIssuedForSettlementOfDebtValue1" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtShares" name="CommonStockIssuedForSettlementOfDebtShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForForbearanceOfDebtValue" name="CommonStockIssuedForForbearanceOfDebtValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForForbearanceOfDebtShares" name="CommonStockIssuedForForbearanceOfDebtShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForConversionOfDebtValue" name="CommonStockIssuedForConversionOfDebtValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForConversionOfDebtShares" name="CommonStockIssuedForConversionOfDebtShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AcquisitionOfIOTLabs" name="AcquisitionOfIOTLabs" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AcquisitionOfIOTLabsShares" name="AcquisitionOfIOTLabsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ResolutionOfDerivativeLiabilitiesValue" name="ResolutionOfDerivativeLiabilitiesValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockPayableValue" name="CommonStockPayableValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockPayableShares" name="CommonStockPayableShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RelatedPartyDebtToEquitySwapValue" name="RelatedPartyDebtToEquitySwapValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RelatedPartyDebtToEquitySwapShares" name="RelatedPartyDebtToEquitySwapShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CancellationOfCommonStockValue" name="CancellationOfCommonStockValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CancellationOfCommonStockShares" name="CancellationOfCommonStockShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_WriteOffOfDueFromRelatedParty" name="WriteOffOfDueFromRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PrepaymentAndDefaultPenalty" name="PrepaymentAndDefaultPenalty" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" name="DerivativeLiabilitiesRecognizedAsDebtDiscount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtValue2" name="CommonStockIssuedForSettlementOfDebtValue2" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AmountOwingForAcquisitionOfIOT" name="AmountOwingForAcquisitionOfIOT" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ReplacementOfConvertibleNoitesToNotesPayable" name="ReplacementOfConvertibleNoitesToNotesPayable" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreferredStockIssuedForConversionOfCommonStock" name="PreferredStockIssuedForConversionOfCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SubscriptionReceivable" name="SubscriptionReceivable" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DisclosureNote10DerivativeLiabilityAbstract" name="DisclosureNote10DerivativeLiabilityAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" name="ScheduleOfLoansPayableToRelatedPartiesTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaCostOfRevenue" name="BusinessAcquisitionsProFormaCostOfRevenue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaGrossProfit" name="BusinessAcquisitionsProFormaGrossProfit" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaOperatingExpenses" name="BusinessAcquisitionsProFormaOperatingExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaOperatingLoss" name="BusinessAcquisitionsProFormaOperatingLoss" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BusinessAcquisitionsProFormaOtherExpense" name="BusinessAcquisitionsProFormaOtherExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtValue" name="CommonStockIssuedForSettlementOfDebtValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_LoansPayableNetOfDiscount" name="LoansPayableNetOfDiscount" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DebtConversionConvertedInstrumentAmount2" name="DebtConversionConvertedInstrumentAmount2" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_RevaluationOfDerivativeLiabilities" name="RevaluationOfDerivativeLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" name="StockIssuedDuringPeriodValueNewIssuesWithSubscription" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockRetainedByFINRA" name="CommonStockRetainedByFINRA" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" name="DeferredTaxAssetsOperatingLossCarryforwardsApproximate" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BonusPercentNetIncome" name="BonusPercentNetIncome" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_EmploymentAgreementTerm" name="EmploymentAgreementTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" name="StockIssuedDuringPeriodSharesNewIssuesWithSubscription" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>3
<FILENAME>iqst-20211231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.13a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20211231.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20211231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20211231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20211231.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20211231.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:href="iqst-20211231.xsd#ConsoolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20211231.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20211231.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition" xlink:href="iqst-20211231.xsd#Note4-Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:href="iqst-20211231.xsd#Note5PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayable" xlink:href="iqst-20211231.xsd#Note7LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:href="iqst-20211231.xsd#Note8OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoans" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiability" xlink:href="iqst-20211231.xsd#Note10DerivativeLiability" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquity" xlink:href="iqst-20211231.xsd#Note11StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:href="iqst-20211231.xsd#Note13-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:href="iqst-20211231.xsd#Note14CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note15-Segment" xlink:href="iqst-20211231.xsd#Note15-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents." xlink:href="iqst-20211231.xsd#Note16SubsequentEvents." xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionTables" xlink:href="iqst-20211231.xsd#Note4-AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20211231.xsd#Note5PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableTables" xlink:href="iqst-20211231.xsd#Note7LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:href="iqst-20211231.xsd#Note8OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:href="iqst-20211231.xsd#Note10DerivativeLiabilityTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20211231.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="iqst-20211231.xsd#Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:href="iqst-20211231.xsd#Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:href="iqst-20211231.xsd#Note4-AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20211231.xsd#Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20211231.xsd#Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20211231.xsd#Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20211231.xsd#Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:href="iqst-20211231.xsd#Note7LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:href="iqst-20211231.xsd#Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20211231.xsd#Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20211231.xsd#Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:href="iqst-20211231.xsd#Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:href="iqst-20211231.xsd#Note11StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:href="iqst-20211231.xsd#Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20211231.xsd#Note13-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note14CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:href="iqst-20211231.xsd#Note16SubsequentEvents.DetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapShortTermBorrowings" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="loc_us-gaapConvertibleSubordinatedDebtCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapConvertibleSubordinatedDebtCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="loc_us-gaapConvertibleDebtNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapConvertibleDebtNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_WriteOffOfDueFromRelatedParty" xlink:label="loc_IQSTWriteOffOfDueFromRelatedParty" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IQSTWriteOffOfDueFromRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PrepaymentAndDefaultPenalty" xlink:label="loc_IQSTPrepaymentAndDefaultPenalty" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IQSTPrepaymentAndDefaultPenalty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaapProceedsFromConvertibleDebt" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromConvertibleDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashAndCashEquivalents" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashAndCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000009 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition" xlink:title="00000010 - Disclosure - NOTE 4 - ACQUISITION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:title="00000011 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:title="00000012 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayable" xlink:title="00000013 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:title="00000014 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="00000015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiability" xlink:title="00000016 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquity" xlink:title="00000017 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:title="00000018 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:title="00000019 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:title="00000020 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15-Segment" xlink:title="00000021 - Disclosure - NOTE 15 - SEGMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents." xlink:title="00000022 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:title="00000024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionTables" xlink:title="00000025 - Disclosure - NOTE 4 - ACQUISITION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:title="00000026 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:title="00000027 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableTables" xlink:title="00000028 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:title="00000029 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="00000030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:title="00000031 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:title="00000032 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:title="00000033 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000034 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000036 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:title="00000037 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:title="00000038 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000039 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000040 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:title="00000041 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000042 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000043 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:title="00000044 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:title="00000045 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:title="00000046 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:title="00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="00000048 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000049 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000050 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:title="00000051 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:title="00000052 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:title="00000053 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:title="00000054 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000055 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000056 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:title="00000057 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>4
<FILENAME>iqst-20211231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.13a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20211231.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20211231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20211231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20211231.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20211231.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:href="iqst-20211231.xsd#ConsoolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20211231.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20211231.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition" xlink:href="iqst-20211231.xsd#Note4-Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:href="iqst-20211231.xsd#Note5PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayable" xlink:href="iqst-20211231.xsd#Note7LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:href="iqst-20211231.xsd#Note8OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoans" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiability" xlink:href="iqst-20211231.xsd#Note10DerivativeLiability" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquity" xlink:href="iqst-20211231.xsd#Note11StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:href="iqst-20211231.xsd#Note13-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:href="iqst-20211231.xsd#Note14CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note15-Segment" xlink:href="iqst-20211231.xsd#Note15-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents." xlink:href="iqst-20211231.xsd#Note16SubsequentEvents." xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionTables" xlink:href="iqst-20211231.xsd#Note4-AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20211231.xsd#Note5PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableTables" xlink:href="iqst-20211231.xsd#Note7LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:href="iqst-20211231.xsd#Note8OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:href="iqst-20211231.xsd#Note10DerivativeLiabilityTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20211231.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="iqst-20211231.xsd#Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:href="iqst-20211231.xsd#Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:href="iqst-20211231.xsd#Note4-AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20211231.xsd#Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20211231.xsd#Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20211231.xsd#Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20211231.xsd#Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:href="iqst-20211231.xsd#Note7LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:href="iqst-20211231.xsd#Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20211231.xsd#Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20211231.xsd#Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:href="iqst-20211231.xsd#Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:href="iqst-20211231.xsd#Note11StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:href="iqst-20211231.xsd#Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20211231.xsd#Note13-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note14CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:href="iqst-20211231.xsd#Note16SubsequentEvents.DetailsNarrative" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapAssetsCurrentAbstract_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapAccountsReceivableNetCurrent_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapDueFromRelatedParties_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapPrepaidExpenseCurrent_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_90" xlink:to="loc_us-gaapAssetsCurrent_90" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_90" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet_90" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapGoodwill_90" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapDeferredTaxAssetsNet_90" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_90" xlink:to="loc_us-gaapAssets_90" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapAccountsPayableCurrent_90" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_90" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapShortTermBorrowings_90" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent_90" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="loc_us-gaapConvertibleSubordinatedDebtCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapConvertibleSubordinatedDebtCurrent_90" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapOtherLiabilitiesCurrent_90" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent_90" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_90" xlink:to="loc_us-gaapLiabilitiesCurrent_90" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="loc_us-gaapConvertibleDebtNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapConvertibleDebtNoncurrent_90" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLoansPayableToBank_90" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent_90" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_90" xlink:to="loc_us-gaapLiabilities_90" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract_90" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapPreferredStockValue_90" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapCommonStockValue_90" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAdditionalPaidInCapital_90" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit_90" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_90" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_90" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_90" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest_90" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_90" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity_90" xlink:type="arc" order="35" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoansPayableUnamortizedDiscount1" xlink:label="loc_IQSTLoansPayableUnamortizedDiscount1_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTLoansPayableUnamortizedDiscount1_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_90" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_90" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_90" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_90" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_90" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapComprehensiveIncomeMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapNoncontrollingInterestMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_100" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_100" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue_100" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_100" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_100" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_100" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_100" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_100" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_100" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_100" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtValue_100" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares_100" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_100" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_100" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AcquisitionOfIOTLabs" xlink:label="loc_IQSTAcquisitionOfIOTLabs_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabs_100" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AcquisitionOfIOTLabsShares" xlink:label="loc_IQSTAcquisitionOfIOTLabsShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabsShares_100" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_100" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue_100" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares_100" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue_100" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapShares" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapShares_100" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockValue" xlink:label="loc_IQSTCancellationOfCommonStockValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockValue_100" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares_100" xlink:type="arc" order="31" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000009 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition" xlink:title="00000010 - Disclosure - NOTE 4 - ACQUISITION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:title="00000011 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:title="00000012 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayable" xlink:title="00000013 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:title="00000014 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="00000015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiability" xlink:title="00000016 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquity" xlink:title="00000017 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:title="00000018 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:title="00000019 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:title="00000020 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15-Segment" xlink:title="00000021 - Disclosure - NOTE 15 - SEGMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="loc_us-gaapSegmentReportingDisclosureTextBlock_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapSegmentReportingDisclosureTextBlock_180" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues_180" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue_180" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit_180" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract_180" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense_180" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_180" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_180" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfitLoss_180" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssetsAbstract_180" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_180" xlink:to="loc_us-gaapAssetsCurrent_180" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_180" xlink:to="loc_us-gaapAssetsNoncurrent_180" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilitiesAbstract_180" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_180" xlink:to="loc_us-gaapLiabilitiesCurrent_180" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_180" xlink:to="loc_us-gaapLiabilitiesNoncurrent_180" xlink:type="arc" order="14" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents." xlink:title="00000022 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS." />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:title="00000024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionTables" xlink:title="00000025 - Disclosure - NOTE 4 - ACQUISITION (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:title="00000026 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:title="00000027 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableTables" xlink:title="00000028 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:title="00000029 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="00000030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:title="00000031 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:title="00000032 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:title="00000033 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000034 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:label="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComputerEquipmentMember" xlink:label="loc_us-gaapComputerEquipmentMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerEquipmentMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_TelecommunicationsMember" xlink:label="loc_IQSTTelecommunicationsMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTTelecommunicationsMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:label="loc_us-gaapComputerSoftwareIntangibleAssetMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerSoftwareIntangibleAssetMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_srtMajorCustomersAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SevenCustomersMember" xlink:label="loc_IQSTSevenCustomersMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTSevenCustomersMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SixCustomersMember" xlink:label="loc_IQSTSixCustomersMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTSixCustomersMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NoBadDebtRiskCustomersMember" xlink:label="loc_IQSTNoBadDebtRiskCustomersMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTNoBadDebtRiskCustomersMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1_90" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000036 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:title="00000037 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:title="00000038 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000039 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000040 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_TotalMember" xlink:label="loc_IQSTTotalMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_IQSTTotalMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_110" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:title="00000041 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000042 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_UniqueFundingSolutions2Member" xlink:label="loc_IQSTUniqueFundingSolutions2Member_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTUniqueFundingSolutions2Member_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_YesLenderLlcMember" xlink:label="loc_IQSTYesLenderLlcMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTYesLenderLlcMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AdvanceServiceGroupMember" xlink:label="loc_IQSTAdvanceServiceGroupMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTAdvanceServiceGroupMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupIncMember" xlink:label="loc_IQSTApolloManagementGroupIncMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupIncMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc2Member" xlink:label="loc_IQSTApolloManagementGroupInc2Member_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc2Member_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc3Member" xlink:label="loc_IQSTApolloManagementGroupInc3Member_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc3Member_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc4Member" xlink:label="loc_IQSTApolloManagementGroupInc4Member_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc4Member_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc5Member" xlink:label="loc_IQSTApolloManagementGroupInc5Member_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc5Member_210" xlink:type="arc" order="211" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc6Member" xlink:label="loc_IQSTApolloManagementGroupInc6Member_240" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc6Member_240" xlink:type="arc" order="241" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc7Member" xlink:label="loc_IQSTApolloManagementGroupInc7Member_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc7Member_270" xlink:type="arc" order="271" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc14Member" xlink:label="loc_IQSTApolloManagementGroupInc14Member_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc14Member_300" xlink:type="arc" order="301" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LabrysFundMember" xlink:label="loc_IQSTLabrysFundMember_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLabrysFundMember_330" xlink:type="arc" order="331" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorpMember" xlink:label="loc_IQSTM2bFundingCorpMember_360" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorpMember_360" xlink:type="arc" order="361" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp1Member" xlink:label="loc_IQSTM2bFundingCorp1Member_390" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp1Member_390" xlink:type="arc" order="391" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp2Member" xlink:label="loc_IQSTM2bFundingCorp2Member_420" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp2Member_420" xlink:type="arc" order="421" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp3Member" xlink:label="loc_IQSTM2bFundingCorp3Member_450" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp3Member_450" xlink:type="arc" order="451" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp4Member" xlink:label="loc_IQSTM2bFundingCorp4Member_480" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp4Member_480" xlink:type="arc" order="481" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BridgeLoanMember" xlink:label="loc_us-gaapBridgeLoanMember_510" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapBridgeLoanMember_510" xlink:type="arc" order="511" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_MartusMember" xlink:label="loc_IQSTMartusMember_540" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMartusMember_540" xlink:type="arc" order="541" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SwisspeersAgMember" xlink:label="loc_IQSTSwisspeersAgMember_570" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSwisspeersAgMember_570" xlink:type="arc" order="571" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DarleneCovi19Member" xlink:label="loc_IQSTDarleneCovi19Member_600" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDarleneCovi19Member_600" xlink:type="arc" order="601" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoanPayableMember" xlink:label="loc_IQSTLoanPayableMember_650" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLoanPayableMember_650" xlink:type="arc" order="651" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_680" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_680" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms_680" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms_680" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_680" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_680" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_680" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_680" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt_680" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt_680" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent_680" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent_680" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent_680" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent_680" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000043 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AlonsoVanDerBiestMember" xlink:label="loc_IQSTAlonsoVanDerBiestMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTAlonsoVanDerBiestMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AlvaroQuintanaMember" xlink:label="loc_IQSTAlvaroQuintanaMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTAlvaroQuintanaMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink1Member_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink1Member_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink2Member_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayableCurrent_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable_110" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:title="00000044 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ThirdPartyLoansMember" xlink:label="loc_IQSTThirdPartyLoansMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoanSettlementMember" xlink:label="loc_IQSTLoanSettlementMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLoanSettlementMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="loc_us-gaapIncreaseDecreaseInOtherLoans_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInOtherLoans_100" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:label="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_100" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForLoans" xlink:label="loc_us-gaapPaymentsForLoans_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapPaymentsForLoans_100" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_100" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_100" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue_100" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable_100" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_100" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue_100" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_100" xlink:type="arc" order="9" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:title="00000045 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:title="00000046 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" xlink:label="loc_IQSTPromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" xlink:label="loc_IQSTPromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2019Member" xlink:label="loc_IQSTNotesIssued2019Member_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2019Member_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2020Member" xlink:label="loc_IQSTNotesIssued2020Member_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2020Member_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember_60" xlink:type="arc" order="62" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_70" xlink:type="arc" order="72" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebt" xlink:label="loc_us-gaapConvertibleDebt_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleDebt_160" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="loc_us-gaapConvertibleNotesPayable_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayable_160" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent_160" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoansPayableNetOfDiscount" xlink:label="loc_IQSTLoansPayableNetOfDiscount_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTLoansPayableNetOfDiscount_160" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent_160" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable_160" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTerm" xlink:label="loc_us-gaapDebtInstrumentTerm_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentTerm_160" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_160" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_160" xlink:type="arc" order="8" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:title="00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="00000048 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleLoansMember" xlink:label="loc_IQSTConvertibleLoansMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleLoansMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConversionsOneMember" xlink:label="loc_IQSTConversionsOneMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConversionsOneMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableOneMember" xlink:label="loc_IQSTConvertibleNotePayableOneMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableOneMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableTwoMember" xlink:label="loc_IQSTConvertibleNotePayableTwoMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableTwoMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableThreeMember" xlink:label="loc_IQSTConvertibleNotePayableThreeMember_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableThreeMember_140" xlink:type="arc" order="141" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableFourMember" xlink:label="loc_IQSTConvertibleNotePayableFourMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableFourMember_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableFiveMember" xlink:label="loc_IQSTConvertibleNotePayableFiveMember_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableFiveMember_200" xlink:type="arc" order="201" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2019Member" xlink:label="loc_IQSTNotesIssued2019Member_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2019Member_230" xlink:type="arc" order="231" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2020Member" xlink:label="loc_IQSTNotesIssued2020Member_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2020Member_250" xlink:type="arc" order="251" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_270" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_270" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt_270" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_270" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1_270" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares_270" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue_270" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="loc_IQSTDebtConversionConvertedInstrumentAmount2_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentAmount2_270" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseLongTermDebt" xlink:label="loc_us-gaapInterestExpenseLongTermDebt_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpenseLongTermDebt_270" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_270" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1_270" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_270" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable_270" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:label="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_270" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_270" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_270" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_270" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesIssued1" xlink:label="loc_us-gaapNotesIssued1_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapNotesIssued1_270" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantsAndRightsOutstanding" xlink:label="loc_us-gaapWarrantsAndRightsOutstanding_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapWarrantsAndRightsOutstanding_270" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_270" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="loc_us-gaapWarrantsAndRightsOutstandingTerm_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapWarrantsAndRightsOutstandingTerm_270" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtDescription" xlink:label="loc_us-gaapLongTermDebtDescription_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtDescription_270" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="loc_us-gaapDerivativeGainLossOnDerivativeNet_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDerivativeGainLossOnDerivativeNet_270" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts_270" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLossOnDerivative" xlink:label="loc_us-gaapDerivativeLossOnDerivative_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDerivativeLossOnDerivative_270" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TemporaryEquityContractTerms" xlink:label="loc_us-gaapTemporaryEquityContractTerms_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapTemporaryEquityContractTerms_270" xlink:type="arc" order="25" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000049 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:label="loc_us-gaapAverageTermOfCreditRiskDerivatives1_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAverageTermOfCreditRiskDerivatives1_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:label="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Dividends" xlink:label="loc_us-gaapDividends_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDividends_70" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_70" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_70" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000050 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:title="00000051 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:title="00000052 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_140" xlink:type="arc" order="141" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_60" xlink:type="arc" order="62" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember_100" xlink:type="arc" order="102" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_190" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_190" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights_190" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_190" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_190" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_190" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_190" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock_190" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares_190" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_190" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription_190" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SubscriptionReceivable" xlink:label="loc_IQSTSubscriptionReceivable_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSubscriptionReceivable_190" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesSubscriptions" xlink:label="loc_us-gaapCommonStockSharesSubscriptions_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscriptions_190" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares_190" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2_190" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ExtinguishmentOfDebtAmount" xlink:label="loc_us-gaapExtinguishmentOfDebtAmount_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapExtinguishmentOfDebtAmount_190" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_190" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_190" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_190" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_190" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares_190" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue_190" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares_190" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1_190" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares_190" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA_190" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_190" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_190" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_190" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_190" xlink:type="arc" order="29" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:title="00000053 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:title="00000054 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000055 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTCEOMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ShareholderMember" xlink:label="loc_IQSTShareholderMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTShareholderMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyOneMember" xlink:label="loc_IQSTRelatedPartyOneMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTRelatedPartyOneMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOAndCFOMember" xlink:label="loc_IQSTCEOAndCFOMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTCEOAndCFOMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_FranciscoBuntMember" xlink:label="loc_IQSTFranciscoBuntMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTFranciscoBuntMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCEOMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ChiefCommercialOfficerMember" xlink:label="loc_IQSTChiefCommercialOfficerMember_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTChiefCommercialOfficerMember_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CFOMember" xlink:label="loc_IQSTCFOMember_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCFOMember_170" xlink:type="arc" order="171" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_OscarBritoMember" xlink:label="loc_IQSTOscarBritoMember_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTOscarBritoMember_210" xlink:type="arc" order="211" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_OscarBritoAntDilutionMember" xlink:label="loc_IQSTOscarBritoAntDilutionMember_220" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTOscarBritoAntDilutionMember_220" xlink:type="arc" order="221" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DirectorsMember" xlink:label="loc_IQSTDirectorsMember_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTDirectorsMember_230" xlink:type="arc" order="231" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LeandroIglesiasAndAlvaroCardonaMember" xlink:label="loc_IQSTLeandroIglesiasAndAlvaroCardonaMember_240" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTLeandroIglesiasAndAlvaroCardonaMember_240" xlink:type="arc" order="241" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ManagementSalaryMember" xlink:label="loc_IQSTManagementSalaryMember_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTManagementSalaryMember_260" xlink:type="arc" order="261" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties_280" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:label="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders_280" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs_280" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties_280" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueFromRelatedParties_280" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt_280" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt_280" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties_280" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners_280" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfSubordinatedShortTermDebt" xlink:label="loc_us-gaapRepaymentsOfSubordinatedShortTermDebt_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapRepaymentsOfSubordinatedShortTermDebt_280" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_280" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue_280" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:label="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_280" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OfficersCompensation" xlink:label="loc_us-gaapOfficersCompensation_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapOfficersCompensation_280" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SalariesAndWages" xlink:label="loc_us-gaapSalariesAndWages_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSalariesAndWages_280" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BonusPercentNetIncome" xlink:label="loc_IQSTBonusPercentNetIncome_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTBonusPercentNetIncome_280" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_EmploymentAgreementTerm" xlink:label="loc_IQSTEmploymentAgreementTerm_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTEmploymentAgreementTerm_280" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:label="loc_us-gaapDeferredCompensationArrangementsOverallDescription_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDeferredCompensationArrangementsOverallDescription_280" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_280" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_280" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="loc_us-gaapDebtInstrumentDecreaseForgiveness_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDebtInstrumentDecreaseForgiveness_280" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForOtherDeposits" xlink:label="loc_us-gaapPaymentsForOtherDeposits_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentsForOtherDeposits_280" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentForManagementFee" xlink:label="loc_us-gaapPaymentForManagementFee_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentForManagementFee_280" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedBonusesCurrent" xlink:label="loc_us-gaapAccruedBonusesCurrent_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedBonusesCurrent_280" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_280" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_280" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedSalariesCurrent_280" xlink:type="arc" order="26" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000056 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="loc_us-gaapLesseeOperatingLeaseTermOfContract_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseTermOfContract_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseExpense_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NoninterestExpenseDirectorsFees" xlink:label="loc_us-gaapNoninterestExpenseDirectorsFees_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNoninterestExpenseDirectorsFees_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:label="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA_60" xlink:type="arc" order="5" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:title="00000057 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>5
<FILENAME>iqst-20211231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.13a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassAMember" xlink:label="us-gaap_PreferredClassAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredClassAMember" xlink:to="us-gaap_PreferredClassAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredClassAMember_lbl" xml:lang="en-US">Preferred Class A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassBMember" xlink:label="us-gaap_PreferredClassBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredClassBMember" xlink:to="us-gaap_PreferredClassBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredClassBMember_lbl" xml:lang="en-US">Preferred Class B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredClassCMember" xlink:label="IQST_PreferredClassCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredClassCMember" xlink:to="IQST_PreferredClassCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredClassCMember_lbl" xml:lang="en-US">Preferred Class C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="us-gaap_PreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockMember_lbl" xml:lang="en-US">Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="us-gaap_SeriesAPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesAPreferredStockMember" xlink:to="us-gaap_SeriesAPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesAPreferredStockMember_lbl" xml:lang="en-US">Series A Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="us-gaap_SeriesBPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesBPreferredStockMember" xlink:to="us-gaap_SeriesBPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesBPreferredStockMember_lbl" xml:lang="en-US">Series B Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="us-gaap_ComprehensiveIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeMember" xlink:to="us-gaap_ComprehensiveIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeMember_lbl" xml:lang="en-US">Comprehensive Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="us-gaap_NoncontrollingInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Noncontrolling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:to="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember_lbl" xml:lang="en-US">AOCI Including Portion Attributable to Noncontrolling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComputerEquipmentMember" xlink:label="us-gaap_ComputerEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComputerEquipmentMember" xlink:to="us-gaap_ComputerEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComputerEquipmentMember_lbl" xml:lang="en-US">Computer Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_TelecommunicationsMember" xlink:label="IQST_TelecommunicationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TelecommunicationsMember" xlink:to="IQST_TelecommunicationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TelecommunicationsMember_lbl" xml:lang="en-US">Telecommunications [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:label="us-gaap_ComputerSoftwareIntangibleAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:to="us-gaap_ComputerSoftwareIntangibleAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComputerSoftwareIntangibleAssetMember_lbl" xml:lang="en-US">Computer Software, Intangible Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MajorCustomersAxis" xlink:label="srt_MajorCustomersAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MajorCustomersAxis" xlink:to="srt_MajorCustomersAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SevenCustomersMember" xlink:label="IQST_SevenCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SevenCustomersMember" xlink:to="IQST_SevenCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SevenCustomersMember_lbl" xml:lang="en-US">Seven Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SixCustomersMember" xlink:label="IQST_SixCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SixCustomersMember" xlink:to="IQST_SixCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SixCustomersMember_lbl" xml:lang="en-US">Six Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NoBadDebtRiskCustomersMember" xlink:label="IQST_NoBadDebtRiskCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NoBadDebtRiskCustomersMember" xlink:to="IQST_NoBadDebtRiskCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NoBadDebtRiskCustomersMember_lbl" xml:lang="en-US">No Bad Debt Risk Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="us-gaap_TechnologyEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TechnologyEquipmentMember" xlink:to="us-gaap_TechnologyEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TechnologyEquipmentMember_lbl" xml:lang="en-US">Technology Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="us-gaap_SoftwareDevelopmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareDevelopmentMember" xlink:to="us-gaap_SoftwareDevelopmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SoftwareDevelopmentMember_lbl" xml:lang="en-US">Software Development [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="us-gaap_OtherMachineryAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherMachineryAndEquipmentMember" xlink:to="us-gaap_OtherMachineryAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherMachineryAndEquipmentMember_lbl" xml:lang="en-US">Other Machinery and Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_TotalMember" xlink:label="IQST_TotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TotalMember" xlink:to="IQST_TotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TotalMember_lbl" xml:lang="en-US">Total [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="us-gaap_DebtInstrumentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_UniqueFundingSolutions2Member" xlink:label="IQST_UniqueFundingSolutions2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_UniqueFundingSolutions2Member" xlink:to="IQST_UniqueFundingSolutions2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_UniqueFundingSolutions2Member_lbl" xml:lang="en-US">Unique Funding Solutions_2</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_YesLenderLlcMember" xlink:label="IQST_YesLenderLlcMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_YesLenderLlcMember" xlink:to="IQST_YesLenderLlcMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_YesLenderLlcMember_lbl" xml:lang="en-US">YES LENDER LLC</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AdvanceServiceGroupMember" xlink:label="IQST_AdvanceServiceGroupMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AdvanceServiceGroupMember" xlink:to="IQST_AdvanceServiceGroupMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AdvanceServiceGroupMember_lbl" xml:lang="en-US">Advance Service Group [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupIncMember" xlink:label="IQST_ApolloManagementGroupIncMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupIncMember" xlink:to="IQST_ApolloManagementGroupIncMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupIncMember_lbl" xml:lang="en-US">Apollo Management Group, Inc</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc2Member" xlink:label="IQST_ApolloManagementGroupInc2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc2Member" xlink:to="IQST_ApolloManagementGroupInc2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupInc2Member_lbl" xml:lang="en-US">Apollo Management Group, Inc 2</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc3Member" xlink:label="IQST_ApolloManagementGroupInc3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc3Member" xlink:to="IQST_ApolloManagementGroupInc3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupInc3Member_lbl" xml:lang="en-US">Apollo Management Group, Inc 3</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc4Member" xlink:label="IQST_ApolloManagementGroupInc4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc4Member" xlink:to="IQST_ApolloManagementGroupInc4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupInc4Member_lbl" xml:lang="en-US">Apollo Management Group, Inc 4</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc5Member" xlink:label="IQST_ApolloManagementGroupInc5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc5Member" xlink:to="IQST_ApolloManagementGroupInc5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupInc5Member_lbl" xml:lang="en-US">Apollo Management Group, Inc 5</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc6Member" xlink:label="IQST_ApolloManagementGroupInc6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc6Member" xlink:to="IQST_ApolloManagementGroupInc6Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupInc6Member_lbl" xml:lang="en-US">Apollo Management Group, Inc 6</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc7Member" xlink:label="IQST_ApolloManagementGroupInc7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc7Member" xlink:to="IQST_ApolloManagementGroupInc7Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupInc7Member_lbl" xml:lang="en-US">Apollo Management Group, Inc 7</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc14Member" xlink:label="IQST_ApolloManagementGroupInc14Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc14Member" xlink:to="IQST_ApolloManagementGroupInc14Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ApolloManagementGroupInc14Member_lbl" xml:lang="en-US">Apollo Management Group, Inc 14</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LabrysFundMember" xlink:label="IQST_LabrysFundMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LabrysFundMember" xlink:to="IQST_LabrysFundMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LabrysFundMember_lbl" xml:lang="en-US">Labrys Fund</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorpMember" xlink:label="IQST_M2bFundingCorpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorpMember" xlink:to="IQST_M2bFundingCorpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2bFundingCorpMember_lbl" xml:lang="en-US">M2B Funding Corp</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp1Member" xlink:label="IQST_M2bFundingCorp1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp1Member" xlink:to="IQST_M2bFundingCorp1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2bFundingCorp1Member_lbl" xml:lang="en-US">M2B Funding Corp 1</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp2Member" xlink:label="IQST_M2bFundingCorp2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp2Member" xlink:to="IQST_M2bFundingCorp2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2bFundingCorp2Member_lbl" xml:lang="en-US">M2B Funding Corp 2</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp3Member" xlink:label="IQST_M2bFundingCorp3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp3Member" xlink:to="IQST_M2bFundingCorp3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2bFundingCorp3Member_lbl" xml:lang="en-US">M2B Funding Corp 3</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp4Member" xlink:label="IQST_M2bFundingCorp4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp4Member" xlink:to="IQST_M2bFundingCorp4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2bFundingCorp4Member_lbl" xml:lang="en-US">M2B Funding Corp 4</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BridgeLoanMember" xlink:label="us-gaap_BridgeLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BridgeLoanMember" xlink:to="us-gaap_BridgeLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BridgeLoanMember_lbl" xml:lang="en-US">Bridge Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_MartusMember" xlink:label="IQST_MartusMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MartusMember" xlink:to="IQST_MartusMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_MartusMember_lbl" xml:lang="en-US">Martus</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SwisspeersAgMember" xlink:label="IQST_SwisspeersAgMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SwisspeersAgMember" xlink:to="IQST_SwisspeersAgMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SwisspeersAgMember_lbl" xml:lang="en-US">Swisspeers AG</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DarleneCovi19Member" xlink:label="IQST_DarleneCovi19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DarleneCovi19Member" xlink:to="IQST_DarleneCovi19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DarleneCovi19Member_lbl" xml:lang="en-US">Darlene Covi19</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoanPayableMember" xlink:label="IQST_LoanPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoanPayableMember" xlink:to="IQST_LoanPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LoanPayableMember_lbl" xml:lang="en-US">Loan Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AlonsoVanDerBiestMember" xlink:label="IQST_AlonsoVanDerBiestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AlonsoVanDerBiestMember" xlink:to="IQST_AlonsoVanDerBiestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AlonsoVanDerBiestMember_lbl" xml:lang="en-US">Alonso Van Der Biest</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AlvaroQuintanaMember" xlink:label="IQST_AlvaroQuintanaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AlvaroQuintanaMember" xlink:to="IQST_AlvaroQuintanaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AlvaroQuintanaMember_lbl" xml:lang="en-US">Alvaro Quintana</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="IQST_N49OfShareholderOfSwisslink1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink1Member" xlink:to="IQST_N49OfShareholderOfSwisslink1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_N49OfShareholderOfSwisslink1Member_lbl" xml:lang="en-US">49% of Shareholder of SwissLink 1</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="IQST_N49OfShareholderOfSwisslink2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink2Member" xlink:to="IQST_N49OfShareholderOfSwisslink2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_N49OfShareholderOfSwisslink2Member_lbl" xml:lang="en-US">49% of Shareholder of SwissLink 2</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ThirdPartyLoansMember" xlink:label="IQST_ThirdPartyLoansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ThirdPartyLoansMember" xlink:to="IQST_ThirdPartyLoansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ThirdPartyLoansMember_lbl" xml:lang="en-US">Third Party Loans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableMember" xlink:label="us-gaap_LoansPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableMember" xlink:to="us-gaap_LoansPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableMember_lbl" xml:lang="en-US">Loans Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoanSettlementMember" xlink:label="IQST_LoanSettlementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoanSettlementMember" xlink:to="IQST_LoanSettlementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LoanSettlementMember_lbl" xml:lang="en-US">Loan Settlement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" xlink:label="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" xlink:to="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_lbl" xml:lang="en-US">Promissory notes - Issued in fiscal year 2019, with variable conversion features</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" xlink:label="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" xlink:to="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_lbl" xml:lang="en-US">Promissory notes - Issued in fiscal year 2020, with variable conversion features</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2019Member" xlink:label="IQST_NotesIssued2019Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NotesIssued2019Member" xlink:to="IQST_NotesIssued2019Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NotesIssued2019Member_lbl" xml:lang="en-US">Notes Issued 2019 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2020Member" xlink:label="IQST_NotesIssued2020Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NotesIssued2020Member" xlink:to="IQST_NotesIssued2020Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NotesIssued2020Member_lbl" xml:lang="en-US">Notes Issued 2020 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleLoansMember" xlink:label="IQST_ConvertibleLoansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleLoansMember" xlink:to="IQST_ConvertibleLoansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleLoansMember_lbl" xml:lang="en-US">Convertible Loans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConversionsOneMember" xlink:label="IQST_ConversionsOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConversionsOneMember" xlink:to="IQST_ConversionsOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConversionsOneMember_lbl" xml:lang="en-US">Conversions One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableOneMember" xlink:label="IQST_ConvertibleNotePayableOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotePayableOneMember" xlink:to="IQST_ConvertibleNotePayableOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotePayableOneMember_lbl" xml:lang="en-US">Convertible Note Payable One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableTwoMember" xlink:label="IQST_ConvertibleNotePayableTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotePayableTwoMember" xlink:to="IQST_ConvertibleNotePayableTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotePayableTwoMember_lbl" xml:lang="en-US">Convertible Note Payable Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableThreeMember" xlink:label="IQST_ConvertibleNotePayableThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotePayableThreeMember" xlink:to="IQST_ConvertibleNotePayableThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotePayableThreeMember_lbl" xml:lang="en-US">Convertible Note Payable Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableFourMember" xlink:label="IQST_ConvertibleNotePayableFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotePayableFourMember" xlink:to="IQST_ConvertibleNotePayableFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotePayableFourMember_lbl" xml:lang="en-US">Convertible Note Payable Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableFiveMember" xlink:label="IQST_ConvertibleNotePayableFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotePayableFiveMember" xlink:to="IQST_ConvertibleNotePayableFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotePayableFiveMember_lbl" xml:lang="en-US">Convertible Note Payable Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="us-gaap_SeriesCPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesCPreferredStockMember" xlink:to="us-gaap_SeriesCPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesCPreferredStockMember_lbl" xml:lang="en-US">Series C Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="us-gaap_RelatedPartyTransactionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOMember" xlink:label="IQST_CEOMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CEOMember" xlink:to="IQST_CEOMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CEOMember_lbl" xml:lang="en-US">C E O [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ShareholderMember" xlink:label="IQST_ShareholderMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ShareholderMember" xlink:to="IQST_ShareholderMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ShareholderMember_lbl" xml:lang="en-US">Shareholder [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyOneMember" xlink:label="IQST_RelatedPartyOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyOneMember" xlink:to="IQST_RelatedPartyOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RelatedPartyOneMember_lbl" xml:lang="en-US">Related Party One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOAndCFOMember" xlink:label="IQST_CEOAndCFOMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CEOAndCFOMember" xlink:to="IQST_CEOAndCFOMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CEOAndCFOMember_lbl" xml:lang="en-US">C E O And C F O [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_FranciscoBuntMember" xlink:label="IQST_FranciscoBuntMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FranciscoBuntMember" xlink:to="IQST_FranciscoBuntMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FranciscoBuntMember_lbl" xml:lang="en-US">Francisco Bunt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ChiefCommercialOfficerMember" xlink:label="IQST_ChiefCommercialOfficerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ChiefCommercialOfficerMember" xlink:to="IQST_ChiefCommercialOfficerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ChiefCommercialOfficerMember_lbl" xml:lang="en-US">Chief Commercial Officer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CFOMember" xlink:label="IQST_CFOMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CFOMember" xlink:to="IQST_CFOMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CFOMember_lbl" xml:lang="en-US">C F O [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_OscarBritoMember" xlink:label="IQST_OscarBritoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_OscarBritoMember" xlink:to="IQST_OscarBritoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_OscarBritoMember_lbl" xml:lang="en-US">Oscar Brito [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_OscarBritoAntDilutionMember" xlink:label="IQST_OscarBritoAntDilutionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_OscarBritoAntDilutionMember" xlink:to="IQST_OscarBritoAntDilutionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_OscarBritoAntDilutionMember_lbl" xml:lang="en-US">Oscar Brito Ant Dilution [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DirectorsMember" xlink:label="IQST_DirectorsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DirectorsMember" xlink:to="IQST_DirectorsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DirectorsMember_lbl" xml:lang="en-US">Directors [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LeandroIglesiasAndAlvaroCardonaMember" xlink:label="IQST_LeandroIglesiasAndAlvaroCardonaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LeandroIglesiasAndAlvaroCardonaMember" xlink:to="IQST_LeandroIglesiasAndAlvaroCardonaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LeandroIglesiasAndAlvaroCardonaMember_lbl" xml:lang="en-US">Leandro Iglesias And Alvaro Cardona [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ManagementSalaryMember" xlink:label="IQST_ManagementSalaryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ManagementSalaryMember" xlink:to="IQST_ManagementSalaryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ManagementSalaryMember_lbl" xml:lang="en-US">Management Salary [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="us-gaap_StatementBusinessSegmentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementBusinessSegmentsAxis" xlink:to="us-gaap_StatementBusinessSegmentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementBusinessSegmentsAxis_lbl" xml:lang="en-US">Segments [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_USAMember" xlink:label="IQST_USAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_USAMember" xlink:to="IQST_USAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_USAMember_lbl" xml:lang="en-US">U S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SwitzerlandMember" xlink:label="IQST_SwitzerlandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SwitzerlandMember" xlink:to="IQST_SwitzerlandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SwitzerlandMember_lbl" xml:lang="en-US">Switzerland [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_EliminationMember" xlink:label="IQST_EliminationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_EliminationMember" xlink:to="IQST_EliminationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_EliminationMember_lbl" xml:lang="en-US">Elimination [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId" xlink:label="dei_AuditorFirmId" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName" xlink:label="dei_AuditorName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation" xlink:label="dei_AuditorLocation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueFromRelatedParties" xlink:label="us-gaap_DueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromRelatedParties" xlink:to="us-gaap_DueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueFromRelatedParties_lbl" xml:lang="en-US">Due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="us-gaap_PrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="us-gaap_DeferredTaxAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="us-gaap_DueToRelatedPartiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToRelatedPartiesCurrent_lbl" xml:lang="en-US">Due to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="us-gaap_ShortTermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBorrowings_lbl" xml:lang="en-US">Loans payable - net of discount of $7,406 and $19,221</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:to="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToOtherRelatedPartiesClassifiedCurrent_lbl" xml:lang="en-US">Loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="us-gaap_ConvertibleSubordinatedDebtCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:to="us-gaap_ConvertibleSubordinatedDebtCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleSubordinatedDebtCurrent_lbl" xml:lang="en-US">Current portion of convertible notes - net of discount of $0 and $370,106</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="us-gaap_OtherLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="us-gaap_DerivativeLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLiabilitiesCurrent" xlink:to="us-gaap_DerivativeLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeLiabilitiesCurrent_lbl" xml:lang="en-US">Derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="us-gaap_ConvertibleDebtNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtNoncurrent" xlink:to="us-gaap_ConvertibleDebtNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebtNoncurrent_lbl" xml:lang="en-US">Convertible notes - net of discount of $0 and $2,184</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableToBank" xlink:label="us-gaap_LoansPayableToBank" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableToBank" xlink:to="us-gaap_LoansPayableToBank_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableToBank_lbl" xml:lang="en-US">Loans payable, non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl" xml:lang="en-US">Employee benefits, non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders' Equity (Deficit)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred stock: 1,200,000 authorized; $0.001 par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock: 300,000,000 authorized; $0.001 par value 147,477,358 and 118,133,432 shares issued and outstanding, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Equity (Deficit) attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Deficit attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total stockholders' Equity (Deficit)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscount" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoansPayableUnamortizedDiscount1" xlink:label="IQST_LoansPayableUnamortizedDiscount1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoansPayableUnamortizedDiscount1" xlink:to="IQST_LoansPayableUnamortizedDiscount1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LoansPayableUnamortizedDiscount1_lbl" xml:lang="en-US">Loans payable, unamortized discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount, Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="us-gaap_OtherNonoperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncome" xlink:to="us-gaap_OtherNonoperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_InterestExpense2" xlink:label="IQST_InterestExpense2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_InterestExpense2" xlink:to="IQST_InterestExpense2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="IQST_InterestExpense2_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:to="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_lbl" xml:lang="en-US">Change in fair value of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_lbl" xml:lang="en-US">Gain (loss) on settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Net loss before provision for income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less: Net income (loss) attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net income (loss) attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAbstract_lbl" xml:lang="en-US">Comprehensive income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Foreign currency adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total comprehensive income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less: Comprehensive income attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Net comprehensive income (loss) attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDiluted" xlink:to="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xml:lang="en-US">Basic and diluted loss per common share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xml:lang="en-US">Weighted average number of common shares outstanding - Basic and diluted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Balance - December 31, 2020</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesIssued" xlink:label="us-gaap_SharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Shares, Issued, Beginning Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockValue_lbl" xml:lang="en-US">Preferred stock issued for conversion of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStockShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockShares_lbl" xml:lang="en-US">Preferred stock issued for conversion of common stock, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Common stock issued for cash and subscription receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue1_lbl" xml:lang="en-US">Common stock issued for settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtShares_lbl" xml:lang="en-US">[custom:CommonStockIssuedForSettlementOfDebtShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xml:lang="en-US">Common stock issued for service</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Issued for Services</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:to="IQST_CommonStockIssuedForForbearanceOfDebtValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtValue_lbl" xml:lang="en-US">Common stock issued for forbearance of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:to="IQST_CommonStockIssuedForForbearanceOfDebtShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtShares_lbl" xml:lang="en-US">[custom:CommonStockIssuedForForbearanceOfDebtShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="IQST_CommonStockIssuedForConversionOfDebtValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForConversionOfDebtValue" xlink:to="IQST_CommonStockIssuedForConversionOfDebtValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForConversionOfDebtValue_lbl" xml:lang="en-US">Common stock issued for conversion of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="IQST_CommonStockIssuedForConversionOfDebtShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForConversionOfDebtShares" xlink:to="IQST_CommonStockIssuedForConversionOfDebtShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForConversionOfDebtShares_lbl" xml:lang="en-US">[custom:CommonStockIssuedForConversionOfDebtShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Common stock issued for exercised cashless warrant</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl" xml:lang="en-US">Common stock issued for acquisition of Itsbchain LLC</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodSharesAcquisitions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesAcquisitions_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Acquisitions</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AcquisitionOfIOTLabs" xlink:label="IQST_AcquisitionOfIOTLabs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AcquisitionOfIOTLabs" xlink:to="IQST_AcquisitionOfIOTLabs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AcquisitionOfIOTLabs_lbl" xml:lang="en-US">Acquisition of IoT Lab</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AcquisitionOfIOTLabsShares" xlink:label="IQST_AcquisitionOfIOTLabsShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AcquisitionOfIOTLabsShares" xlink:to="IQST_AcquisitionOfIOTLabsShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AcquisitionOfIOTLabsShares_lbl" xml:lang="en-US">[custom:AcquisitionOfIOTLabsShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue_lbl" xml:lang="en-US">Resolution of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:to="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments_lbl" xml:lang="en-US">Foreign currency translation adjustments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Common stock issued for compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xml:lang="en-US">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockPayableValue" xlink:label="IQST_CommonStockPayableValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockPayableValue" xlink:to="IQST_CommonStockPayableValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockPayableValue_lbl" xml:lang="en-US">Common stock payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockPayableShares" xlink:label="IQST_CommonStockPayableShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockPayableShares" xlink:to="IQST_CommonStockPayableShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockPayableShares_lbl" xml:lang="en-US">[custom:CommonStockPayableShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="IQST_RelatedPartyDebtToEquitySwapValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyDebtToEquitySwapValue" xlink:to="IQST_RelatedPartyDebtToEquitySwapValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RelatedPartyDebtToEquitySwapValue_lbl" xml:lang="en-US">Related party debt to equity swap</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapShares" xlink:label="IQST_RelatedPartyDebtToEquitySwapShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyDebtToEquitySwapShares" xlink:to="IQST_RelatedPartyDebtToEquitySwapShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RelatedPartyDebtToEquitySwapShares_lbl" xml:lang="en-US">[custom:RelatedPartyDebtToEquitySwapShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockValue" xlink:label="IQST_CancellationOfCommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CancellationOfCommonStockValue" xlink:to="IQST_CancellationOfCommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CancellationOfCommonStockValue_lbl" xml:lang="en-US">Cancellation of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockShares" xlink:label="IQST_CancellationOfCommonStockShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CancellationOfCommonStockShares" xlink:to="IQST_CancellationOfCommonStockShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CancellationOfCommonStockShares_lbl" xml:lang="en-US">[custom:CancellationOfCommonStockShares]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_3_lbl" xml:lang="en-US">Balance - December 31, 2021</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesIssued_2_lbl" xml:lang="en-US">Shares, Issued, Ending Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_2_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock based compensation and cancellation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl" xml:lang="en-US">Bad debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_WriteOffOfDueFromRelatedParty" xlink:label="IQST_WriteOffOfDueFromRelatedParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_WriteOffOfDueFromRelatedParty" xlink:to="IQST_WriteOffOfDueFromRelatedParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_WriteOffOfDueFromRelatedParty_lbl" xml:lang="en-US">Write-off of due from related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentForAmortization" xlink:label="us-gaap_AdjustmentForAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentForAmortization_lbl" xml:lang="en-US">Amortization of debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:to="us-gaap_IncreaseDecreaseInDerivativeLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities_lbl" xml:lang="en-US">Change in fair value of derivative liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_2_lbl" xml:lang="en-US">Loss on settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PrepaymentAndDefaultPenalty" xlink:label="IQST_PrepaymentAndDefaultPenalty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PrepaymentAndDefaultPenalty" xlink:to="IQST_PrepaymentAndDefaultPenalty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PrepaymentAndDefaultPenalty_lbl" xml:lang="en-US">Prepayment and default penalty</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US">Acquisition of subsidiary, net of cash acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Purchase of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:to="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_lbl" xml:lang="en-US">Payment of loan receivable - related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:to="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_lbl" xml:lang="en-US">Collection of due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="us-gaap_ProceedsFromOtherDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromOtherDebt" xlink:to="us-gaap_ProceedsFromOtherDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromOtherDebt_lbl" xml:lang="en-US">Proceeds from loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="us-gaap_RepaymentsOfOtherDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfOtherDebt_lbl" xml:lang="en-US">Repayments of loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_lbl" xml:lang="en-US">Proceeds from loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_lbl" xml:lang="en-US">Repayment of loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Common stock issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="us-gaap_ProceedsFromConvertibleDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromConvertibleDebt" xlink:to="us-gaap_ProceedsFromConvertibleDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromConvertibleDebt_lbl" xml:lang="en-US">Proceeds from convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_lbl" xml:lang="en-US">Repayment of convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_lbl" xml:lang="en-US">&#160;Effect of exchange rate changes on cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">&#160;Net change in cash</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xml:lang="en-US">&#160;Cash, beginning of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_3_lbl" xml:lang="en-US">&#160;Cash, end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">&#160;Supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid for interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="us-gaap_IncomeTaxesPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash paid for taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xml:lang="en-US">&#160;Non-cash transactions:</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:label="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:to="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount_lbl" xml:lang="en-US">Derivative liabilities recognized as debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:to="us-gaap_DebtConversionConvertedInstrumentAmount1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1_lbl" xml:lang="en-US">Common stock issued for conversion of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="us-gaap_ProceedsFromWarrantExercises" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromWarrantExercises" xlink:to="us-gaap_ProceedsFromWarrantExercises_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromWarrantExercises_lbl" xml:lang="en-US">Cashless warrant exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:label="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:to="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_lbl" xml:lang="en-US">Resolution of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue2_lbl" xml:lang="en-US">Common stock issued for settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AmountOwingForAcquisitionOfIOT" xlink:label="IQST_AmountOwingForAcquisitionOfIOT" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AmountOwingForAcquisitionOfIOT" xlink:to="IQST_AmountOwingForAcquisitionOfIOT_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AmountOwingForAcquisitionOfIOT_lbl" xml:lang="en-US">Amount owing for acquisition of IOT</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ReplacementOfConvertibleNoitesToNotesPayable" xlink:label="IQST_ReplacementOfConvertibleNoitesToNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ReplacementOfConvertibleNoitesToNotesPayable" xlink:to="IQST_ReplacementOfConvertibleNoitesToNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ReplacementOfConvertibleNoitesToNotesPayable_lbl" xml:lang="en-US">Replacement of convertible notes to note payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStock_lbl" xml:lang="en-US">Preferred stock issued for conversion of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SubscriptionReceivable" xlink:label="IQST_SubscriptionReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SubscriptionReceivable" xlink:to="IQST_SubscriptionReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SubscriptionReceivable_lbl" xml:lang="en-US">Subscription receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:to="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:to="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl" xml:lang="en-US">NOTE 3 - GOING CONCERN</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:to="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_lbl" xml:lang="en-US">Business Combination and Asset Acquisition [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:label="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:to="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_lbl" xml:lang="en-US">NOTE 4 - ACQUISITION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract_lbl" xml:lang="en-US">Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:to="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">NOTE 6 &#8211; PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 7 &#8211;LOANS PAYABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="us-gaap_OtherLiabilitiesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:to="us-gaap_OtherLiabilitiesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesDisclosureAbstract_lbl" xml:lang="en-US">Other Liabilities Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:label="us-gaap_OtherLiabilitiesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:to="us-gaap_OtherLiabilitiesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 8 &#8211; OTHER CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebtTableTextBlock" xlink:label="us-gaap_ConvertibleDebtTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtTableTextBlock" xlink:to="us-gaap_ConvertibleDebtTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebtTableTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONVERTIBLE LOANS</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:to="IQST_DisclosureNote10DerivativeLiabilityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract_lbl" xml:lang="en-US">Note 10 Derivative Liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativesAndFairValueTextBlock" xlink:label="us-gaap_DerivativesAndFairValueTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesAndFairValueTextBlock" xlink:to="us-gaap_DerivativesAndFairValueTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativesAndFairValueTextBlock_lbl" xml:lang="en-US">NOTE 10 &#8211; DERIVATIVE LIABILITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 12 &#8211; PROVISION FOR INCOME TAXES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 13 - RELATED PARTY TRANSACTIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 15 - SEGMENT</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Other expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProfitLoss_3_lbl" xml:lang="en-US">&#160;Net loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNoncurrent" xlink:label="us-gaap_AssetsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNoncurrent_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="us-gaap_LiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="us-gaap_SubsequentEventsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="us-gaap_SubsequentEventsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">NOTE 16 &#8211; SUBSEQUENT EVENTS.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Basis of Presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="us-gaap_ConsolidationPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Consolidation Policy</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="us-gaap_UseOfEstimates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="us-gaap_BusinessCombinationsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationsPolicy" xlink:to="us-gaap_BusinessCombinationsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationsPolicy_lbl" xml:lang="en-US">Business Combinations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign Currency Translation and Re-measurement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:to="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl" xml:lang="en-US">Accounts Receivable and Allowance for Uncollectible Accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl" xml:lang="en-US">Long-Lived Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Fixed Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl" xml:lang="en-US">Impairment of tangible and intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PostemploymentBenefitPlansPolicy" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PostemploymentBenefitPlansPolicy" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy_lbl" xml:lang="en-US">Retirement Benefit Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Net Income (Loss) Per Share of Common Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:to="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xml:lang="en-US">Concentrations of Credit Risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:label="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:to="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditLossFinancialInstrumentPolicyTextBlock_lbl" xml:lang="en-US">Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="us-gaap_DerivativesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesPolicyTextBlock" xlink:to="us-gaap_DerivativesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativesPolicyTextBlock_lbl" xml:lang="en-US">Derivative Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:label="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:to="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_lbl" xml:lang="en-US">Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="us-gaap_CostOfSalesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesPolicyTextBlock" xlink:to="us-gaap_CostOfSalesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LessorLeasesPolicyTextBlock" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeasesPolicyTextBlock" xlink:to="us-gaap_LessorLeasesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorLeasesPolicyTextBlock_lbl" xml:lang="en-US">Lease</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent Accounting Pronouncements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:label="us-gaap_ForeignCurrencyDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:to="us-gaap_ForeignCurrencyDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:label="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:to="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_lbl" xml:lang="en-US">NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:to="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xml:lang="en-US">NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="us-gaap_OtherCurrentAssetsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCurrentAssetsTextBlock" xlink:to="us-gaap_OtherCurrentAssetsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xml:lang="en-US">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:label="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:to="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_lbl" xml:lang="en-US">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesTableTextBlock" xlink:label="us-gaap_OtherLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesTableTextBlock" xlink:to="us-gaap_OtherLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesTableTextBlock_lbl" xml:lang="en-US">NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtTextBlock" xlink:label="us-gaap_ShortTermDebtTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_lbl" xml:lang="en-US">NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:label="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:to="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_lbl" xml:lang="en-US">NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:label="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:to="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_lbl" xml:lang="en-US">NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:to="us-gaap_ForeignCurrencyExchangeRateTranslation1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyExchangeRateTranslation1_lbl" xml:lang="en-US">Spot CHF: USD exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeAverageExchangeRateFloor1" xlink:label="us-gaap_DerivativeAverageExchangeRateFloor1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeAverageExchangeRateFloor1" xlink:to="us-gaap_DerivativeAverageExchangeRateFloor1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeAverageExchangeRateFloor1_lbl" xml:lang="en-US">Average CHF: USD exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="dei_EntityIncorporationDateOfIncorporation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationDateOfIncorporation" xlink:to="dei_EntityIncorporationDateOfIncorporation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationDateOfIncorporation_lbl" xml:lang="en-US">Entity Incorporation, Date of Incorporation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xml:lang="en-US">Finite-Lived Intangible Assets [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_2_lbl" xml:lang="en-US">Allowance for Loan and Lease Loss, Recovery of Bad Debts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Concentration Risk, Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:label="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:to="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_lbl" xml:lang="en-US">Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xml:lang="en-US">Other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_lbl" xml:lang="en-US">Property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_lbl" xml:lang="en-US">Intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_lbl" xml:lang="en-US">Total identifiable assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_lbl" xml:lang="en-US">Total liabilities assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:label="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:to="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_lbl" xml:lang="en-US">Net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl" xml:lang="en-US">Total net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaCostOfRevenue" xlink:label="IQST_BusinessAcquisitionsProFormaCostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaCostOfRevenue" xlink:to="IQST_BusinessAcquisitionsProFormaCostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaCostOfRevenue_lbl" xml:lang="en-US">Cost of revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:label="IQST_BusinessAcquisitionsProFormaGrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:to="IQST_BusinessAcquisitionsProFormaGrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaGrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingExpenses_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingLoss_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:label="IQST_BusinessAcquisitionsProFormaOtherExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:to="IQST_BusinessAcquisitionsProFormaOtherExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_BusinessAcquisitionsProFormaOtherExpense_lbl" xml:lang="en-US">Other expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:to="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_lbl" xml:lang="en-US">Net Loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:to="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_lbl" xml:lang="en-US">Business Acquisition, Percentage of Voting Interests Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:label="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:to="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_lbl" xml:lang="en-US">Subscription receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xml:lang="en-US">Other receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="us-gaap_OtherPrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPrepaidExpenseCurrent" xlink:to="us-gaap_OtherPrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReceivable" xlink:label="us-gaap_IncomeTaxReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReceivable" xlink:to="us-gaap_IncomeTaxReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReceivable_lbl" xml:lang="en-US">Tax receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Total prepaid and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_2_lbl" xml:lang="en-US">Property, Plant and Equipment, Gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property, Plant and Equipment, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Schedule of Short-term Debt [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="us-gaap_ShortTermDebtLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermDebtLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtLineItems_lbl" xml:lang="en-US">Short-term Debt [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="us-gaap_DebtInstrumentCarryingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl" xml:lang="en-US">Long-term Debt, Gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="us-gaap_DebtInstrumentPaymentTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl" xml:lang="en-US">Debt Instrument, Payment Terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebt" xlink:label="us-gaap_LongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Long-term Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:label="us-gaap_LongTermDebtCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtCurrent_lbl" xml:lang="en-US">Long-term Debt, Current Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="us-gaap_LongTermDebtNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">Long-term Debt, Excluding Current Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayable" xlink:label="us-gaap_LoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayable_lbl" xml:lang="en-US">Loans Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableCurrent" xlink:to="us-gaap_LoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableCurrent_lbl" xml:lang="en-US">Loans Payable, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Loans Payable, Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="us-gaap_IncreaseDecreaseInOtherLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherLoans" xlink:to="us-gaap_IncreaseDecreaseInOtherLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherLoans_lbl" xml:lang="en-US">Increase (Decrease) in Other Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:label="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:to="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_lbl" xml:lang="en-US">Financing Receivable, Unamortized Loan Fee (Cost) and Purchase Premium (Discount)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForLoans" xlink:label="us-gaap_PaymentsForLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForLoans" xlink:to="us-gaap_PaymentsForLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForLoans_lbl" xml:lang="en-US">Payments for Loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfDebtDiscountPremium" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium_lbl" xml:lang="en-US">Amortization of Debt Discount (Premium)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RelatedPartyDebtToEquitySwapValue" xlink:to="IQST_RelatedPartyDebtToEquitySwapValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_RelatedPartyDebtToEquitySwapValue_2_lbl" xml:lang="en-US">[custom:RelatedPartyDebtToEquitySwapValue]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue_lbl" xml:lang="en-US">[custom:CommonStockIssuedForSettlementOfDebtValue]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:to="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_lbl" xml:lang="en-US">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPayableCurrent" xlink:label="us-gaap_InterestPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPayableCurrent" xlink:to="us-gaap_InterestPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPayableCurrent_lbl" xml:lang="en-US">Accrued interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ManagementFeePayable" xlink:label="us-gaap_ManagementFeePayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ManagementFeePayable" xlink:to="us-gaap_ManagementFeePayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ManagementFeePayable_lbl" xml:lang="en-US">Salary payable - management</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrent_lbl" xml:lang="en-US">Employee benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Total Other Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebt" xlink:label="us-gaap_ConvertibleDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebt" xlink:to="us-gaap_ConvertibleDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebt_lbl" xml:lang="en-US">Convertible Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="us-gaap_ConvertibleNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayable" xlink:to="us-gaap_ConvertibleNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayable_lbl" xml:lang="en-US">Total convertible notes payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl" xml:lang="en-US">Less: Unamortized debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoansPayableNetOfDiscount" xlink:label="IQST_LoansPayableNetOfDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoansPayableNetOfDiscount" xlink:to="IQST_LoansPayableNetOfDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_LoansPayableNetOfDiscount_lbl" xml:lang="en-US">Total convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="us-gaap_ConvertibleNotesPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableCurrent" xlink:to="us-gaap_ConvertibleNotesPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayableCurrent_lbl" xml:lang="en-US">Less: current portion of convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="us-gaap_ConvertibleLongTermNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongTermNotesPayable" xlink:to="us-gaap_ConvertibleLongTermNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleLongTermNotesPayable_lbl" xml:lang="en-US">Long-term convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTerm" xlink:label="us-gaap_DebtInstrumentTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTerm_lbl" xml:lang="en-US">Debt Instrument, Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:to="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature_lbl" xml:lang="en-US">Debt Instrument, Convertible, Terms of Conversion Feature</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Class of Warrant or Right, Exercise Price of Warrants or Rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantsAndRightsOutstandingTerm" xlink:to="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xml:lang="en-US">Warrants and Rights Outstanding, Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:label="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:to="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_lbl" xml:lang="en-US">[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Other</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_2_lbl" xml:lang="en-US">Repayments of Convertible Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:to="us-gaap_DebtConversionConvertedInstrumentAmount1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1_2_lbl" xml:lang="en-US">Debt Conversion, Converted Instrument, Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue_2_lbl" xml:lang="en-US">[custom:ResolutionOfDerivativeLiabilitiesValue]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="IQST_DebtConversionConvertedInstrumentAmount2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DebtConversionConvertedInstrumentAmount2" xlink:to="IQST_DebtConversionConvertedInstrumentAmount2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DebtConversionConvertedInstrumentAmount2_lbl" xml:lang="en-US">[custom:DebtConversionConvertedInstrumentAmount2]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseLongTermDebt" xlink:label="us-gaap_InterestExpenseLongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseLongTermDebt" xlink:to="us-gaap_InterestExpenseLongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseLongTermDebt_lbl" xml:lang="en-US">Interest Expense, Long-term Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:label="us-gaap_DebtConversionConvertedInstrumentSharesIssued1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:to="us-gaap_DebtConversionConvertedInstrumentSharesIssued1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtConversionConvertedInstrumentSharesIssued1_lbl" xml:lang="en-US">Debt Conversion, Converted Instrument, Shares Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl" xml:lang="en-US">Class of Warrant or Right, Number of Securities Called by Warrants or Rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="us-gaap_DebtInstrumentFaceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Debt Instrument, Face Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesIssued1" xlink:label="us-gaap_NotesIssued1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesIssued1" xlink:to="us-gaap_NotesIssued1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesIssued1_lbl" xml:lang="en-US">Notes Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantsAndRightsOutstanding" xlink:label="us-gaap_WarrantsAndRightsOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantsAndRightsOutstanding" xlink:to="us-gaap_WarrantsAndRightsOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantsAndRightsOutstanding_lbl" xml:lang="en-US">Warrants and Rights Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtDescription" xlink:label="us-gaap_LongTermDebtDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtDescription" xlink:to="us-gaap_LongTermDebtDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtDescription_lbl" xml:lang="en-US">Long-term Debt, Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeGainLossOnDerivativeNet" xlink:to="us-gaap_DerivativeGainLossOnDerivativeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet_lbl" xml:lang="en-US">Derivative, Gain (Loss) on Derivative, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:to="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfFinancingCostsAndDiscounts_lbl" xml:lang="en-US">Amortization of Debt Issuance Costs and Discounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLossOnDerivative" xlink:label="us-gaap_DerivativeLossOnDerivative" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLossOnDerivative" xlink:to="us-gaap_DerivativeLossOnDerivative_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeLossOnDerivative_lbl" xml:lang="en-US">Derivative, Loss on Derivative</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TemporaryEquityContractTerms" xlink:label="us-gaap_TemporaryEquityContractTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityContractTerms" xlink:to="us-gaap_TemporaryEquityContractTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityContractTerms_lbl" xml:lang="en-US">Temporary Equity, Contract Terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:label="us-gaap_AverageTermOfCreditRiskDerivatives1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:to="us-gaap_AverageTermOfCreditRiskDerivatives1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AverageTermOfCreditRiskDerivatives1_lbl" xml:lang="en-US">Average Term of Credit Risk Derivatives</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:label="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:to="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_lbl" xml:lang="en-US">Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Dividends" xlink:label="us-gaap_Dividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Dividends" xlink:to="us-gaap_Dividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Dividends_lbl" xml:lang="en-US">Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:to="IQST_DisclosureNote10DerivativeLiabilityAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract_2_lbl" xml:lang="en-US">Note 10 - Derivative Liability - Fair Value Measurements Using Significant Observable Inputs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeNet" xlink:label="us-gaap_DerivativeFairValueOfDerivativeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFairValueOfDerivativeNet" xlink:to="us-gaap_DerivativeFairValueOfDerivativeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFairValueOfDerivativeNet_lbl" xml:lang="en-US">Derivative, Fair Value, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:label="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:to="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_lbl" xml:lang="en-US">Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:label="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:to="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_lbl" xml:lang="en-US">Embedded Derivative, Gain (Loss) on Embedded Derivative, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:to="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_lbl" xml:lang="en-US">Debt Securities, Held-to-maturity, Transfer, Derivative Hedge, Gain (Loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:to="IQST_DisclosureNote10DerivativeLiabilityAbstract_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="IQST_DisclosureNote10DerivativeLiabilityAbstract_3_lbl" xml:lang="en-US">Note 10- Derivative Liability - Schedule Of Change In Fair Value Of Derivative Liability Included In Income Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnrealizedGainLossOnDerivatives" xlink:label="us-gaap_UnrealizedGainLossOnDerivatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnDerivatives" xlink:to="us-gaap_UnrealizedGainLossOnDerivatives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrealizedGainLossOnDerivatives_lbl" xml:lang="en-US">Unrealized Gain (Loss) on Derivatives</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RevaluationOfDerivativeLiabilities" xlink:label="IQST_RevaluationOfDerivativeLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_RevaluationOfDerivativeLiabilities" xlink:to="IQST_RevaluationOfDerivativeLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_RevaluationOfDerivativeLiabilities_lbl" xml:lang="en-US">[custom:RevaluationOfDerivativeLiabilities]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:label="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:to="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_lbl" xml:lang="en-US">Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_2_lbl" xml:lang="en-US">Common Stock, Shares Authorized</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_2_lbl" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockVotingRights" xlink:label="us-gaap_PreferredStockVotingRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockVotingRights" xlink:to="us-gaap_PreferredStockVotingRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockVotingRights_lbl" xml:lang="en-US">Preferred Stock, Voting Rights</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_2_lbl" xml:lang="en-US">Preferred Stock, Shares Authorized</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_2_lbl" xml:lang="en-US">Preferred Stock, Par or Stated Value Per Share</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_2_lbl" xml:lang="en-US">Preferred Stock, Shares Issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockSharesOutstanding_2_lbl" xml:lang="en-US">Preferred Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:to="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_lbl" xml:lang="en-US">Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:to="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription_lbl" xml:lang="en-US">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SubscriptionReceivable" xlink:to="IQST_SubscriptionReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_SubscriptionReceivable_2_lbl" xml:lang="en-US">[custom:SubscriptionReceivable]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesSubscriptions" xlink:label="us-gaap_CommonStockSharesSubscriptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesSubscriptions" xlink:to="us-gaap_CommonStockSharesSubscriptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesSubscriptions_lbl" xml:lang="en-US">Common Stock, Value, Subscriptions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue2_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue2_2_lbl" xml:lang="en-US">[custom:CommonStockIssuedForSettlementOfDebtValue2]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ExtinguishmentOfDebtAmount" xlink:label="us-gaap_ExtinguishmentOfDebtAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExtinguishmentOfDebtAmount" xlink:to="us-gaap_ExtinguishmentOfDebtAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExtinguishmentOfDebtAmount_lbl" xml:lang="en-US">Extinguishment of Debt, Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, Issued for Services</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_2_lbl" xml:lang="en-US">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:to="IQST_CommonStockIssuedForForbearanceOfDebtValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_CommonStockIssuedForForbearanceOfDebtValue_2_lbl" xml:lang="en-US">[custom:CommonStockIssuedForForbearanceOfDebtValue]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CancellationOfCommonStockShares" xlink:to="IQST_CancellationOfCommonStockShares_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="IQST_CancellationOfCommonStockShares_2_lbl" xml:lang="en-US">[custom:CancellationOfCommonStockShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="IQST_CommonStockRetainedByFINRA" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockRetainedByFINRA" xlink:to="IQST_CommonStockRetainedByFINRA_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockRetainedByFINRA_lbl" xml:lang="en-US">[custom:CommonStockRetainedByFINRA]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, New Issues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xml:lang="en-US">Net Operating loss carryforward</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:to="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations_lbl" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Percent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="us-gaap_DeferredTaxAssetsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl" xml:lang="en-US">Deferred tax asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xml:lang="en-US">Foreign taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Less: valuation allowance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredTaxAssetsNet_2_lbl" xml:lang="en-US">Net deferred tax asset</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:label="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:to="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_lbl" xml:lang="en-US">[custom:DeferredTaxAssetsOperatingLossCarryforwardsApproximate-0]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xml:lang="en-US">Schedule of Related Party Transactions, by Related Party [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="us-gaap_RelatedPartyTransactionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties_lbl" xml:lang="en-US">Increase (Decrease) in Notes Receivable, Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:label="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:to="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders_lbl" xml:lang="en-US">Increase (Decrease) in Due to Officers and Stockholders</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs_lbl" xml:lang="en-US">Allowance for Loan and Lease Losses, Write-offs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:to="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_2_lbl" xml:lang="en-US">Proceeds from Collection of (Payments to Fund) Long-term Loans to Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromRelatedParties" xlink:to="us-gaap_DueFromRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DueFromRelatedParties_2_lbl" xml:lang="en-US">Due from Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRelatedPartyDebt" xlink:to="us-gaap_ProceedsFromRelatedPartyDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromRelatedPartyDebt_2_lbl" xml:lang="en-US">Proceeds from Related Party Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_2_lbl" xml:lang="en-US">Repayments of Related Party Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties_lbl" xml:lang="en-US">Increase (Decrease) in Notes Payable, Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_lbl" xml:lang="en-US">Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfSubordinatedShortTermDebt" xlink:label="us-gaap_RepaymentsOfSubordinatedShortTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfSubordinatedShortTermDebt" xlink:to="us-gaap_RepaymentsOfSubordinatedShortTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfSubordinatedShortTermDebt_lbl" xml:lang="en-US">Repayments of Subordinated Short-term Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DueToRelatedPartiesCurrent_2_lbl" xml:lang="en-US">Due to Related Parties, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:to="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_lbl" xml:lang="en-US">Employee Stock Ownership Plan (ESOP), Number of Allocated Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OfficersCompensation" xlink:label="us-gaap_OfficersCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficersCompensation" xlink:to="us-gaap_OfficersCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OfficersCompensation_lbl" xml:lang="en-US">Salary and Wage, Officer, Excluding Cost of Good and Service Sold</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SalariesAndWages" xlink:label="us-gaap_SalariesAndWages" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalariesAndWages" xlink:to="us-gaap_SalariesAndWages_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalariesAndWages_lbl" xml:lang="en-US">Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BonusPercentNetIncome" xlink:label="IQST_BonusPercentNetIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BonusPercentNetIncome" xlink:to="IQST_BonusPercentNetIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BonusPercentNetIncome_lbl" xml:lang="en-US">[custom:BonusPercentNetIncome-0]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_EmploymentAgreementTerm" xlink:label="IQST_EmploymentAgreementTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_EmploymentAgreementTerm" xlink:to="IQST_EmploymentAgreementTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_EmploymentAgreementTerm_lbl" xml:lang="en-US">[custom:EmploymentAgreementTerm]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:label="us-gaap_DeferredCompensationArrangementsOverallDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:to="us-gaap_DeferredCompensationArrangementsOverallDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationArrangementsOverallDescription_lbl" xml:lang="en-US">Deferred Compensation Arrangements, Overall, Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_lbl" xml:lang="en-US">Debt Instrument, Decrease, Forgiveness</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForOtherDeposits" xlink:label="us-gaap_PaymentsForOtherDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForOtherDeposits" xlink:to="us-gaap_PaymentsForOtherDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForOtherDeposits_lbl" xml:lang="en-US">Payments for Other Deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentForManagementFee" xlink:label="us-gaap_PaymentForManagementFee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentForManagementFee" xlink:to="us-gaap_PaymentForManagementFee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentForManagementFee_lbl" xml:lang="en-US">Payment for Management Fee</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedBonusesCurrent" xlink:label="us-gaap_AccruedBonusesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedBonusesCurrent" xlink:to="us-gaap_AccruedBonusesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedBonusesCurrent_lbl" xml:lang="en-US">Accrued Bonuses, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:to="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_lbl" xml:lang="en-US">Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="us-gaap_AccruedSalariesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedSalariesCurrent" xlink:to="us-gaap_AccruedSalariesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedSalariesCurrent_lbl" xml:lang="en-US">Accrued Salaries, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="us-gaap_LesseeOperatingLeaseTermOfContract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseTermOfContract" xlink:to="us-gaap_LesseeOperatingLeaseTermOfContract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseTermOfContract_lbl" xml:lang="en-US">Lessee, Operating Lease, Term of Contract</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseExpense" xlink:label="us-gaap_OperatingLeaseExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseExpense_lbl" xml:lang="en-US">Operating Lease, Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NoninterestExpenseDirectorsFees" xlink:label="us-gaap_NoninterestExpenseDirectorsFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoninterestExpenseDirectorsFees" xlink:to="us-gaap_NoninterestExpenseDirectorsFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoninterestExpenseDirectorsFees_lbl" xml:lang="en-US">Noninterest Expense Directors Fees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:label="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:to="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits_lbl" xml:lang="en-US">Supplemental Unemployment Benefits, Severance Benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:label="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:to="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription_lbl" xml:lang="en-US">[custom:StockIssuedDuringPeriodSharesNewIssuesWithSubscription]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStockShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStockShares_doc" xml:lang="en-US">Represents the Preferred stock issued for conversion of common stock, Shares (number of shares), during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_UniqueFundingSolutions2Member" xlink:to="IQST_UniqueFundingSolutions2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_UniqueFundingSolutions2Member_doc" xml:lang="en-US">Represents the Unique Funding Solutions_2, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_YesLenderLlcMember" xlink:to="IQST_YesLenderLlcMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_YesLenderLlcMember_doc" xml:lang="en-US">Represents the YES LENDER LLC, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupIncMember" xlink:to="IQST_ApolloManagementGroupIncMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupIncMember_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc2Member" xlink:to="IQST_ApolloManagementGroupInc2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupInc2Member_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc 2, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc3Member" xlink:to="IQST_ApolloManagementGroupInc3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupInc3Member_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc 3, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc4Member" xlink:to="IQST_ApolloManagementGroupInc4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupInc4Member_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc 4, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc5Member" xlink:to="IQST_ApolloManagementGroupInc5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupInc5Member_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc 5, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc6Member" xlink:to="IQST_ApolloManagementGroupInc6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupInc6Member_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc 6, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc7Member" xlink:to="IQST_ApolloManagementGroupInc7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupInc7Member_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc 7, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ApolloManagementGroupInc14Member" xlink:to="IQST_ApolloManagementGroupInc14Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_ApolloManagementGroupInc14Member_doc" xml:lang="en-US">Represents the Apollo Management Group, Inc 14, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LabrysFundMember" xlink:to="IQST_LabrysFundMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_LabrysFundMember_doc" xml:lang="en-US">Represents the Labrys Fund, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorpMember" xlink:to="IQST_M2bFundingCorpMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_M2bFundingCorpMember_doc" xml:lang="en-US">Represents the M2B Funding Corp, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp1Member" xlink:to="IQST_M2bFundingCorp1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_M2bFundingCorp1Member_doc" xml:lang="en-US">Represents the M2B Funding Corp 1, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp2Member" xlink:to="IQST_M2bFundingCorp2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_M2bFundingCorp2Member_doc" xml:lang="en-US">Represents the M2B Funding Corp 2, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp3Member" xlink:to="IQST_M2bFundingCorp3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_M2bFundingCorp3Member_doc" xml:lang="en-US">Represents the M2B Funding Corp 3, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2bFundingCorp4Member" xlink:to="IQST_M2bFundingCorp4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_M2bFundingCorp4Member_doc" xml:lang="en-US">Represents the M2B Funding Corp 4, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MartusMember" xlink:to="IQST_MartusMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_MartusMember_doc" xml:lang="en-US">Represents the Martus, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SwisspeersAgMember" xlink:to="IQST_SwisspeersAgMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_SwisspeersAgMember_doc" xml:lang="en-US">Represents the Swisspeers AG, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DarleneCovi19Member" xlink:to="IQST_DarleneCovi19Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_DarleneCovi19Member_doc" xml:lang="en-US">Represents the Darlene Covi19, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AlonsoVanDerBiestMember" xlink:to="IQST_AlonsoVanDerBiestMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_AlonsoVanDerBiestMember_doc" xml:lang="en-US">Represents the Alonso Van Der Biest, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AlvaroQuintanaMember" xlink:to="IQST_AlvaroQuintanaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_AlvaroQuintanaMember_doc" xml:lang="en-US">Represents the Alvaro Quintana, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink1Member" xlink:to="IQST_N49OfShareholderOfSwisslink1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_N49OfShareholderOfSwisslink1Member_doc" xml:lang="en-US">Represents the 49% of Shareholder of SwissLink - 1, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink2Member" xlink:to="IQST_N49OfShareholderOfSwisslink2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_N49OfShareholderOfSwisslink2Member_doc" xml:lang="en-US">Represents the 49% of Shareholder of SwissLink - 2, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" xlink:to="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_doc" xml:lang="en-US">Represents the Promissory notes - Issued in fiscal year 2019, with variable conversion features, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" xlink:to="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_doc" xml:lang="en-US">Represents the Promissory notes - Issued in fiscal year 2020, with variable conversion features, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_LoansPayableUnamortizedDiscount1" xlink:to="IQST_LoansPayableUnamortizedDiscount1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_LoansPayableUnamortizedDiscount1_doc" xml:lang="en-US">Represents the monetary amount of Loans payable, unamortized discount, as of the indicated date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_4_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_2_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_InterestExpense2" xlink:to="IQST_InterestExpense2_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_InterestExpense2_2_lbl" xml:lang="en-US">InterestExpense2</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Income Tax Expense (Benefit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssued_3_lbl" xml:lang="en-US">Shares, Issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:to="us-gaap_IncreaseDecreaseInDerivativeLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Derivative Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableTrade_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Payable, Trade</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Other Accrued Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_2_lbl" xml:lang="en-US">Payments to Acquire Businesses, Net of Cash Acquired</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xml:lang="en-US">Payments to Acquire Intangible Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:to="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_2_lbl" xml:lang="en-US">Payments to Fund Long-term Loans to Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfOtherDebt_2_lbl" xml:lang="en-US">Repayments of Other Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:to="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount_2_lbl" xml:lang="en-US">Settlement of Asset Retirement Obligations Through Noncash Payments, Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:to="IQST_PreferredStockIssuedForConversionOfCommonStock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredStockIssuedForConversionOfCommonStock_2_lbl" xml:lang="en-US">PreferredStockIssuedForConversionOfCommonStock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_2_lbl" xml:lang="en-US">Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesPolicyTextBlock" xlink:to="us-gaap_CostOfSalesPolicyTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfSalesPolicyTextBlock_2_lbl" xml:lang="en-US">Cost of Goods and Service [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_2_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_2_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="us-gaap_BusinessAcquisitionsProFormaRevenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionsProFormaRevenue_2_lbl" xml:lang="en-US">Business Acquisition, Pro Forma Revenue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:to="IQST_BusinessAcquisitionsProFormaGrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaGrossProfit_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaGrossProfit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingExpenses_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaOperatingExpenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:to="IQST_BusinessAcquisitionsProFormaOperatingLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaOperatingLoss_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaOperatingLoss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:to="IQST_BusinessAcquisitionsProFormaOtherExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BusinessAcquisitionsProFormaOtherExpense_2_lbl" xml:lang="en-US">BusinessAcquisitionsProFormaOtherExpense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:to="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_2_lbl" xml:lang="en-US">Common Stock, Share Subscribed but Unissued, Subscriptions Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_2_lbl" xml:lang="en-US">Accounts Payable and Other Accrued Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_2_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_2_lbl" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_2_lbl" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:to="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate_2_lbl" xml:lang="en-US">DeferredTaxAssetsOperatingLossCarryforwardsApproximate</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>6
<FILENAME>iqst-20211231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.13a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20211231.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20211231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20211231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20211231.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20211231.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:href="iqst-20211231.xsd#ConsoolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20211231.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20211231.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition" xlink:href="iqst-20211231.xsd#Note4-Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:href="iqst-20211231.xsd#Note5PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayable" xlink:href="iqst-20211231.xsd#Note7LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:href="iqst-20211231.xsd#Note8OtherCurrentLiabilities" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoans" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiability" xlink:href="iqst-20211231.xsd#Note10DerivativeLiability" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquity" xlink:href="iqst-20211231.xsd#Note11StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:href="iqst-20211231.xsd#Note13-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:href="iqst-20211231.xsd#Note14CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note15-Segment" xlink:href="iqst-20211231.xsd#Note15-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents." xlink:href="iqst-20211231.xsd#Note16SubsequentEvents." xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionTables" xlink:href="iqst-20211231.xsd#Note4-AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20211231.xsd#Note5PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableTables" xlink:href="iqst-20211231.xsd#Note7LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:href="iqst-20211231.xsd#Note8OtherCurrentLiabilitiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:href="iqst-20211231.xsd#Note10DerivativeLiabilityTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20211231.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="iqst-20211231.xsd#Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:href="iqst-20211231.xsd#Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:href="iqst-20211231.xsd#Note4-AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20211231.xsd#Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20211231.xsd#Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20211231.xsd#Note6PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20211231.xsd#Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20211231.xsd#Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:href="iqst-20211231.xsd#Note7LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:href="iqst-20211231.xsd#Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:href="iqst-20211231.xsd#Note9-ConvertibleLoansDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20211231.xsd#Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20211231.xsd#Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:href="iqst-20211231.xsd#Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:href="iqst-20211231.xsd#Note11StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:href="iqst-20211231.xsd#Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20211231.xsd#Note13-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20211231.xsd#Note14CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:href="iqst-20211231.xsd#Note16SubsequentEvents.DetailsNarrative" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorFirmId" xlink:label="loc_deiAuditorFirmId" />
      <link:presentationArc order="580" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditorFirmId" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorName" xlink:label="loc_deiAuditorName" />
      <link:presentationArc order="590" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditorName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AuditorLocation" xlink:label="loc_deiAuditorLocation" />
      <link:presentationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditorLocation" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapShortTermBorrowings" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleSubordinatedDebtCurrent" xlink:label="loc_us-gaapConvertibleSubordinatedDebtCurrent" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapConvertibleSubordinatedDebtCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebtNoncurrent" xlink:label="loc_us-gaapConvertibleDebtNoncurrent" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapConvertibleDebtNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoansPayableUnamortizedDiscount1" xlink:label="loc_IQSTLoansPayableUnamortizedDiscount1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTLoansPayableUnamortizedDiscount1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="loc_us-gaapNonoperatingIncomeExpenseAbstract" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaapEarningsPerShareBasicAndDiluted" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareBasicAndDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfStockholdersEquityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="70" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapRetainedEarningsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapComprehensiveIncomeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="70" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockValue" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtValue" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AcquisitionOfIOTLabs" xlink:label="loc_IQSTAcquisitionOfIOTLabs" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabs" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AcquisitionOfIOTLabsShares" xlink:label="loc_IQSTAcquisitionOfIOTLabsShares" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTAcquisitionOfIOTLabsShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapShares" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapShares" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockValue" xlink:label="loc_IQSTCancellationOfCommonStockValue" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_2" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_WriteOffOfDueFromRelatedParty" xlink:label="loc_IQSTWriteOffOfDueFromRelatedParty" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_IQSTWriteOffOfDueFromRelatedParty" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PrepaymentAndDefaultPenalty" xlink:label="loc_IQSTPrepaymentAndDefaultPenalty" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_IQSTPrepaymentAndDefaultPenalty" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaapProceedsFromConvertibleDebt" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromConvertibleDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashAndCashEquivalents" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashAndCashEquivalents" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_2" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapInterestPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapIncomeTaxesPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:label="loc_IQSTDerivativeLiabilitiesRecognizedAsDebtDiscount" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTDerivativeLiabilitiesRecognizedAsDebtDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTCommonStockPayableValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:label="loc_us-gaapSettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_us-gaapSettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AmountOwingForAcquisitionOfIOT" xlink:label="loc_IQSTAmountOwingForAcquisitionOfIOT" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTAmountOwingForAcquisitionOfIOT" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ReplacementOfConvertibleNoitesToNotesPayable" xlink:label="loc_IQSTReplacementOfConvertibleNoitesToNotesPayable" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTReplacementOfConvertibleNoitesToNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStock" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStock" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SubscriptionReceivable" xlink:label="loc_IQSTSubscriptionReceivable" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IQSTSubscriptionReceivable" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:label="loc_us-gaapOrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapOrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="loc_us-gaapSignificantAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapSignificantAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000009 - Disclosure - NOTE 3 - GOING CONCERN">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:label="loc_us-gaapSubstantialDoubtAboutGoingConcernTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapSubstantialDoubtAboutGoingConcernTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition" xlink:title="00000010 - Disclosure - NOTE 4 - ACQUISITION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:label="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets" xlink:title="00000011 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipment" xlink:title="00000012 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayable" xlink:title="00000013 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="loc_us-gaapDebtDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilities" xlink:title="00000014 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesDisclosureTextBlock" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapOtherLiabilitiesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans" xlink:title="00000015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebtTableTextBlock" xlink:label="loc_us-gaapConvertibleDebtTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapConvertibleDebtTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiability" xlink:title="00000016 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY">
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativesAndFairValueTextBlock" xlink:label="loc_us-gaapDerivativesAndFairValueTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDerivativesAndFairValueTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquity" xlink:title="00000017 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxes" xlink:title="00000018 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="loc_us-gaapIncomeTaxDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactions" xlink:title="00000019 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingencies" xlink:title="00000020 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note15-Segment" xlink:title="00000021 - Disclosure - NOTE 15 - SEGMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapSegmentReportingInformationLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="loc_us-gaapSegmentReportingDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapSegmentReportingDisclosureTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents." xlink:title="00000022 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS.">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="loc_us-gaapSubsequentEventsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_us-gaapSubsequentEventsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="loc_us-gaapBasisOfAccountingPolicyPolicyTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapBasisOfAccountingPolicyPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="loc_us-gaapConsolidationPolicyTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapConsolidationPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="loc_us-gaapUseOfEstimates" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapUseOfEstimates" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="loc_us-gaapBusinessCombinationsPolicy" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapBusinessCombinationsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:label="loc_us-gaapForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:label="loc_us-gaapAccountsReceivableAllowanceForCreditLossTableTextBlock" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:label="loc_us-gaapImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentPolicyTextBlock" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsIntangibleAssetsPolicy" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsGoodwillPolicy" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetsGoodwillPolicy" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PostemploymentBenefitPlansPolicy" xlink:label="loc_us-gaapPostemploymentBenefitPlansPolicy" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapPostemploymentBenefitPlansPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaapEarningsPerSharePolicyTextBlock" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapEarningsPerSharePolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="loc_us-gaapConcentrationRiskDisclosureTextBlock" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapConcentrationRiskDisclosureTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditLossFinancialInstrumentPolicyTextBlock" xlink:label="loc_us-gaapCreditLossFinancialInstrumentPolicyTextBlock" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCreditLossFinancialInstrumentPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="loc_us-gaapDerivativesPolicyTextBlock" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDerivativesPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="loc_us-gaapIncomeTaxPolicyTextBlock" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapIncomeTaxPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:label="loc_srtSummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_srtSummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaapRevenueRecognitionPolicyTextBlock" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapRevenueRecognitionPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfSalesPolicyTextBlock" xlink:label="loc_us-gaapCostOfSalesPolicyTextBlock" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCostOfSalesPolicyTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LessorLeasesPolicyTextBlock" xlink:label="loc_us-gaapLessorLeasesPolicyTextBlock" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapLessorLeasesPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="loc_us-gaapNewAccountingPronouncementsPolicyPolicyTextBlock" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapNewAccountingPronouncementsPolicyPolicyTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables" xlink:title="00000024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:label="loc_us-gaapForeignCurrencyDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapForeignCurrencyDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionTables" xlink:title="00000025 - Disclosure - NOTE 4 - ACQUISITION (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:label="loc_us-gaapScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables" xlink:title="00000026 - Disclosure - NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="loc_us-gaapOtherCurrentAssetsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapOtherCurrentAssetsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentTables" xlink:title="00000027 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableTables" xlink:title="00000028 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="loc_us-gaapScheduleOfDebtTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfDebtTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:label="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables" xlink:title="00000029 - Disclosure - NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesTableTextBlock" xlink:label="loc_us-gaapOtherLiabilitiesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapOtherLiabilitiesTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansTables" xlink:title="00000030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtTextBlock" xlink:label="loc_us-gaapShortTermDebtTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShortTermDebtTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10DerivativeLiabilityTables" xlink:title="00000031 - Disclosure - NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)">
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:label="loc_us-gaapFairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapFairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:label="loc_us-gaapScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables" xlink:title="00000032 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="loc_us-gaapScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails" xlink:title="00000033 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyExchangeRateTranslation1" xlink:label="loc_us-gaapForeignCurrencyExchangeRateTranslation1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapForeignCurrencyExchangeRateTranslation1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeAverageExchangeRateFloor1" xlink:label="loc_us-gaapDerivativeAverageExchangeRateFloor1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDerivativeAverageExchangeRateFloor1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000034 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="loc_deiEntityIncorporationDateOfIncorporation" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_deiEntityIncorporationDateOfIncorporation" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:label="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComputerEquipmentMember" xlink:label="loc_us-gaapComputerEquipmentMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_TelecommunicationsMember" xlink:label="loc_IQSTTelecommunicationsMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_IQSTTelecommunicationsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComputerSoftwareIntangibleAssetMember" xlink:label="loc_us-gaapComputerSoftwareIntangibleAssetMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapComputerSoftwareIntangibleAssetMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="loc_srtMajorCustomersAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SevenCustomersMember" xlink:label="loc_IQSTSevenCustomersMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTSevenCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SixCustomersMember" xlink:label="loc_IQSTSixCustomersMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTSixCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NoBadDebtRiskCustomersMember" xlink:label="loc_IQSTNoBadDebtRiskCustomersMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTNoBadDebtRiskCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000036 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:label="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:label="loc_IQSTBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails" xlink:title="00000037 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:label="loc_us-gaapBusinessAcquisitionsProFormaRevenue" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsProFormaRevenue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaCostOfRevenue" xlink:label="loc_IQSTBusinessAcquisitionsProFormaCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaGrossProfit" xlink:label="loc_IQSTBusinessAcquisitionsProFormaGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaOperatingExpenses" xlink:label="loc_IQSTBusinessAcquisitionsProFormaOperatingExpenses" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaOperatingLoss" xlink:label="loc_IQSTBusinessAcquisitionsProFormaOperatingLoss" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaOperatingLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BusinessAcquisitionsProFormaOtherExpense" xlink:label="loc_IQSTBusinessAcquisitionsProFormaOtherExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_IQSTBusinessAcquisitionsProFormaOtherExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:label="loc_us-gaapBusinessAcquisitionsProFormaNetIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsProFormaNetIncomeLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-AcquisitionDetailsNarrative" xlink:title="00000038 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:label="loc_us-gaapBusinessAcquisitionPercentageOfVotingInterestsAcquired" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:label="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000039 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:label="loc_us-gaapCommonStockShareSubscribedButUnissuedSubscriptionsReceivable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapCommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="loc_us-gaapOtherPrepaidExpenseCurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapOtherPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxReceivable" xlink:label="loc_us-gaapIncomeTaxReceivable" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxReceivable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000040 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_TotalMember" xlink:label="loc_IQSTTotalMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_IQSTTotalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative" xlink:title="00000041 - Disclosure - NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000042 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_UniqueFundingSolutions2Member" xlink:label="loc_IQSTUniqueFundingSolutions2Member" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTUniqueFundingSolutions2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_YesLenderLlcMember" xlink:label="loc_IQSTYesLenderLlcMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTYesLenderLlcMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AdvanceServiceGroupMember" xlink:label="loc_IQSTAdvanceServiceGroupMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTAdvanceServiceGroupMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupIncMember" xlink:label="loc_IQSTApolloManagementGroupIncMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupIncMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc2Member" xlink:label="loc_IQSTApolloManagementGroupInc2Member" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc3Member" xlink:label="loc_IQSTApolloManagementGroupInc3Member" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc3Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc4Member" xlink:label="loc_IQSTApolloManagementGroupInc4Member" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc4Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc5Member" xlink:label="loc_IQSTApolloManagementGroupInc5Member" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc5Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc6Member" xlink:label="loc_IQSTApolloManagementGroupInc6Member" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc6Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc7Member" xlink:label="loc_IQSTApolloManagementGroupInc7Member" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc7Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ApolloManagementGroupInc14Member" xlink:label="loc_IQSTApolloManagementGroupInc14Member" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTApolloManagementGroupInc14Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LabrysFundMember" xlink:label="loc_IQSTLabrysFundMember" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLabrysFundMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorpMember" xlink:label="loc_IQSTM2bFundingCorpMember" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorpMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp1Member" xlink:label="loc_IQSTM2bFundingCorp1Member" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp1Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp2Member" xlink:label="loc_IQSTM2bFundingCorp2Member" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp3Member" xlink:label="loc_IQSTM2bFundingCorp3Member" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp3Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_M2bFundingCorp4Member" xlink:label="loc_IQSTM2bFundingCorp4Member" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2bFundingCorp4Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BridgeLoanMember" xlink:label="loc_us-gaapBridgeLoanMember" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapBridgeLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_MartusMember" xlink:label="loc_IQSTMartusMember" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMartusMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SwisspeersAgMember" xlink:label="loc_IQSTSwisspeersAgMember" />
      <link:presentationArc order="580" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSwisspeersAgMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DarleneCovi19Member" xlink:label="loc_IQSTDarleneCovi19Member" />
      <link:presentationArc order="610" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDarleneCovi19Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoanPayableMember" xlink:label="loc_IQSTLoanPayableMember" />
      <link:presentationArc order="660" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLoanPayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000043 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AlonsoVanDerBiestMember" xlink:label="loc_IQSTAlonsoVanDerBiestMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTAlonsoVanDerBiestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_AlvaroQuintanaMember" xlink:label="loc_IQSTAlvaroQuintanaMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTAlvaroQuintanaMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink1Member" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink1Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7LoansPayableDetailsNarrative" xlink:title="00000044 - Disclosure - NOTE 7 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ThirdPartyLoansMember" xlink:label="loc_IQSTThirdPartyLoansMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoanSettlementMember" xlink:label="loc_IQSTLoanSettlementMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTLoanSettlementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherLoans" xlink:label="loc_us-gaapIncreaseDecreaseInOtherLoans" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInOtherLoans" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:label="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapFinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForLoans" xlink:label="loc_us-gaapPaymentsForLoans" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapPaymentsForLoans" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails" xlink:title="00000045 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesDisclosureAbstract" xlink:label="loc_us-gaapOtherLiabilitiesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPayableCurrent" xlink:label="loc_us-gaapInterestPayableCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapInterestPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ManagementFeePayable" xlink:label="loc_us-gaapManagementFeePayable" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapManagementFeePayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherLiabilitiesDisclosureAbstract" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails" xlink:title="00000046 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" xlink:label="loc_IQSTPromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" xlink:label="loc_IQSTPromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2019Member" xlink:label="loc_IQSTNotesIssued2019Member" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2019Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2020Member" xlink:label="loc_IQSTNotesIssued2020Member" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2020Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_srtRangeAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleDebt" xlink:label="loc_us-gaapConvertibleDebt" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="loc_us-gaapConvertibleNotesPayable" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LoansPayableNetOfDiscount" xlink:label="loc_IQSTLoansPayableNetOfDiscount" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTLoansPayableNetOfDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTerm" xlink:label="loc_us-gaapDebtInstrumentTerm" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails" xlink:title="00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="loc_us-gaapWarrantsAndRightsOutstandingTerm" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapWarrantsAndRightsOutstandingTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:label="loc_IQSTShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapSharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative" xlink:title="00000048 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleLoansMember" xlink:label="loc_IQSTConvertibleLoansMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleLoansMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConversionsOneMember" xlink:label="loc_IQSTConversionsOneMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConversionsOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableOneMember" xlink:label="loc_IQSTConvertibleNotePayableOneMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableTwoMember" xlink:label="loc_IQSTConvertibleNotePayableTwoMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableThreeMember" xlink:label="loc_IQSTConvertibleNotePayableThreeMember" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableFourMember" xlink:label="loc_IQSTConvertibleNotePayableFourMember" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ConvertibleNotePayableFiveMember" xlink:label="loc_IQSTConvertibleNotePayableFiveMember" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotePayableFiveMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2019Member" xlink:label="loc_IQSTNotesIssued2019Member" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2019Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_NotesIssued2020Member" xlink:label="loc_IQSTNotesIssued2020Member" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTNotesIssued2020Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DebtConversionConvertedInstrumentAmount2" xlink:label="loc_IQSTDebtConversionConvertedInstrumentAmount2" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentAmount2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseLongTermDebt" xlink:label="loc_us-gaapInterestExpenseLongTermDebt" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpenseLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:label="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesIssued1" xlink:label="loc_us-gaapNotesIssued1" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapNotesIssued1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantsAndRightsOutstanding" xlink:label="loc_us-gaapWarrantsAndRightsOutstanding" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapWarrantsAndRightsOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="loc_us-gaapWarrantsAndRightsOutstandingTerm" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapWarrantsAndRightsOutstandingTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebtDescription" xlink:label="loc_us-gaapLongTermDebtDescription" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="loc_us-gaapDerivativeGainLossOnDerivativeNet" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDerivativeGainLossOnDerivativeNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfFinancingCostsAndDiscounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLossOnDerivative" xlink:label="loc_us-gaapDerivativeLossOnDerivative" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDerivativeLossOnDerivative" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TemporaryEquityContractTerms" xlink:label="loc_us-gaapTemporaryEquityContractTerms" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapTemporaryEquityContractTerms" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000049 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtRangeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AverageTermOfCreditRiskDerivatives1" xlink:label="loc_us-gaapAverageTermOfCreditRiskDerivatives1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAverageTermOfCreditRiskDerivatives1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:label="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Dividends" xlink:label="loc_us-gaapDividends" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDividends" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000050 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)">
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeNet" xlink:label="loc_us-gaapDerivativeFairValueOfDerivativeNet" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDerivativeFairValueOfDerivativeNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:label="loc_us-gaapDebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:label="loc_us-gaapEmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapEmbeddedDerivativeGainLossOnEmbeddedDerivativeNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:label="loc_us-gaapDebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapDebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails" xlink:title="00000051 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)">
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DisclosureNote10DerivativeLiabilityAbstract" xlink:label="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnrealizedGainLossOnDerivatives" xlink:label="loc_us-gaapUnrealizedGainLossOnDerivatives" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapUnrealizedGainLossOnDerivatives" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RevaluationOfDerivativeLiabilities" xlink:label="loc_IQSTRevaluationOfDerivativeLiabilities" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_IQSTRevaluationOfDerivativeLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:label="loc_us-gaapFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote10DerivativeLiabilityAbstract" xlink:to="loc_us-gaapFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative" xlink:title="00000052 - Disclosure - NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredClassBMember" xlink:label="loc_us-gaapPreferredClassBMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassBMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredClassCMember" xlink:label="loc_IQSTPreferredClassCMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapIncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_PreferredStockIssuedForConversionOfCommonStockShares" xlink:label="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTPreferredStockIssuedForConversionOfCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_SubscriptionReceivable" xlink:label="loc_IQSTSubscriptionReceivable" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTSubscriptionReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesSubscriptions" xlink:label="loc_us-gaapCommonStockSharesSubscriptions" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscriptions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue2" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ExtinguishmentOfDebtAmount" xlink:label="loc_us-gaapExtinguishmentOfDebtAmount" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapExtinguishmentOfDebtAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForForbearanceOfDebtValue" xlink:label="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForForbearanceOfDebtValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockIssuedForConversionOfDebtShares" xlink:label="loc_IQSTCommonStockIssuedForConversionOfDebtShares" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockIssuedForConversionOfDebtShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails" xlink:title="00000053 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwardsForeign" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative" xlink:title="00000054 - Disclosure - NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:label="loc_IQSTDeferredTaxAssetsOperatingLossCarryforwardsApproximate" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_IQSTDeferredTaxAssetsOperatingLossCarryforwardsApproximate" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000055 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaapRelatedPartyTransactionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTCEOMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ShareholderMember" xlink:label="loc_IQSTShareholderMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTShareholderMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyOneMember" xlink:label="loc_IQSTRelatedPartyOneMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTRelatedPartyOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOAndCFOMember" xlink:label="loc_IQSTCEOAndCFOMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTCEOAndCFOMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_FranciscoBuntMember" xlink:label="loc_IQSTFranciscoBuntMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_IQSTFranciscoBuntMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CEOMember" xlink:label="loc_IQSTCEOMember_2" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCEOMember_2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ChiefCommercialOfficerMember" xlink:label="loc_IQSTChiefCommercialOfficerMember" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTChiefCommercialOfficerMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CFOMember" xlink:label="loc_IQSTCFOMember" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTCFOMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_OscarBritoMember" xlink:label="loc_IQSTOscarBritoMember" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTOscarBritoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_OscarBritoAntDilutionMember" xlink:label="loc_IQSTOscarBritoAntDilutionMember" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTOscarBritoAntDilutionMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_DirectorsMember" xlink:label="loc_IQSTDirectorsMember" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTDirectorsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_LeandroIglesiasAndAlvaroCardonaMember" xlink:label="loc_IQSTLeandroIglesiasAndAlvaroCardonaMember" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTLeandroIglesiasAndAlvaroCardonaMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_ManagementSalaryMember" xlink:label="loc_IQSTManagementSalaryMember" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_IQSTManagementSalaryMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesReceivableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders" xlink:label="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInDueToOfficersAndStockholders" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossesWriteOffs" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueFromRelatedParties" xlink:label="loc_us-gaapDueFromRelatedParties" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueFromRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapMinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfSubordinatedShortTermDebt" xlink:label="loc_us-gaapRepaymentsOfSubordinatedShortTermDebt" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapRepaymentsOfSubordinatedShortTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_RelatedPartyDebtToEquitySwapValue" xlink:label="loc_IQSTRelatedPartyDebtToEquitySwapValue" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTRelatedPartyDebtToEquitySwapValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:label="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapEmployeeStockOwnershipPlanESOPNumberOfAllocatedShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OfficersCompensation" xlink:label="loc_us-gaapOfficersCompensation" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapOfficersCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SalariesAndWages" xlink:label="loc_us-gaapSalariesAndWages" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSalariesAndWages" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_BonusPercentNetIncome" xlink:label="loc_IQSTBonusPercentNetIncome" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTBonusPercentNetIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_EmploymentAgreementTerm" xlink:label="loc_IQSTEmploymentAgreementTerm" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_IQSTEmploymentAgreementTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCompensationArrangementsOverallDescription" xlink:label="loc_us-gaapDeferredCompensationArrangementsOverallDescription" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDeferredCompensationArrangementsOverallDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentDecreaseForgiveness" xlink:label="loc_us-gaapDebtInstrumentDecreaseForgiveness" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapDebtInstrumentDecreaseForgiveness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForOtherDeposits" xlink:label="loc_us-gaapPaymentsForOtherDeposits" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentsForOtherDeposits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentForManagementFee" xlink:label="loc_us-gaapPaymentForManagementFee" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapPaymentForManagementFee" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedBonusesCurrent" xlink:label="loc_us-gaapAccruedBonusesCurrent" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedBonusesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionLineItems" xlink:to="loc_us-gaapAccruedSalariesCurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000056 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="loc_us-gaapLesseeOperatingLeaseTermOfContract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseTermOfContract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NoninterestExpenseDirectorsFees" xlink:label="loc_us-gaapNoninterestExpenseDirectorsFees" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNoninterestExpenseDirectorsFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits" xlink:label="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSupplementalUnemploymentBenefitsSeveranceBenefits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CancellationOfCommonStockShares" xlink:label="loc_IQSTCancellationOfCommonStockShares" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCancellationOfCommonStockShares" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_CommonStockRetainedByFINRA" xlink:label="loc_IQSTCommonStockRetainedByFINRA" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockRetainedByFINRA" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative" xlink:title="00000057 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodSharesNewIssuesWithSubscription" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_IQSTStockIssuedDuringPeriodSharesNewIssuesWithSubscription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20211231.xsd#IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:label="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_IQSTStockIssuedDuringPeriodValueNewIssuesWithSubscription" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>7
<FILENAME>ex31_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>CERTIFICATIONS</B></TD><TD STYLE="text-align: center"></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Leandro Iglesias, certify that;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: left; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this annual report on Form 10-K for the year ended December 31, 2021 of iQSTEL Inc. (the &ldquo;registrant&rdquo;);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">c.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">d.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: April 15, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Leandro Iglesias</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By: Leandro Iglesias</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title: Chief Executive Officer</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>8
<FILENAME>ex31_2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>CERTIFICATIONS</B></TD><TD STYLE="text-align: center"></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Alvaro Quintana Cardona, certify that;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: left; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this annual report on Form 10-K for the year ended December 31, 2021 of iQSTEL Inc. (the &ldquo;registrant&rdquo;);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">c.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">d.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: April 15, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Alvaro Quintana Cardona</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By: Alvaro Quintana Cardona</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title: Chief Financial Officer</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>9
<FILENAME>ex32_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CHIEF FINANCIAL OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>18 U.S.C. SECTION 1350,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>AS ADOPTED PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the annual Report of iQSTEL, Inc.
(the &ldquo;Company&rdquo;) on Form 10-K for the year ended December 31, 2021 filed with the Securities and Exchange Commission (the &ldquo;Report&rdquo;),
I, Leandro Iglesias, Chief Executive Office, and I, Alvaro Quintana Cardona, Chief Financial Officer of the Company, certify, pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Report fully complies with the requirements of Section 13(a) of the
Securities Exchange Act of 1934; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The information contained in the Report fairly presents, in all material
respects, the consolidated financial condition of the Company as of the dates presented and the consolidated result of operations of the
Company for the periods presented.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 80%"><FONT STYLE="font-size: 10pt"><U>/s/ Leandro Iglesias</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Leandro Iglesias</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Principal Executive Officer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Date:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">April 15, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Alvaro Quintana Cardona</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Alvaro Quintana Cardona</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Principal Financial Officer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Date:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">April 15, 2022</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">This certification has been furnished solely pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002.</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595417512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Apr. 08, 2022</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">IQSTEL Inc.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">954<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 90,434,452<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">149,357,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">1013<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">Urish Popeck<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Pittsburgh, PA<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorFirmId</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:nonemptySequenceNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorLocation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599593587080">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 3,334,813<span></span>
</td>
<td class="nump">$ 753,316<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="nump">2,540,515<span></span>
</td>
<td class="nump">2,528,321<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueFromRelatedParties', window );">Due from related parties</a></td>
<td class="nump">424,086<span></span>
</td>
<td class="nump">221,790<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid and other current assets</a></td>
<td class="nump">267,110<span></span>
</td>
<td class="nump">78,157<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="nump">6,566,524<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, net</a></td>
<td class="nump">409,382<span></span>
</td>
<td class="nump">350,530<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Intangible asset</a></td>
<td class="nump">99,592<span></span>
</td>
<td class="nump">21,875<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">1,537,742<span></span>
</td>
<td class="nump">1,537,742<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Deferred tax assets</a></td>
<td class="nump">446,402<span></span>
</td>
<td class="nump">460,036<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">9,059,642<span></span>
</td>
<td class="nump">5,951,767<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">1,474,595<span></span>
</td>
<td class="nump">2,737,411<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to related parties</a></td>
<td class="nump">26,613<span></span>
</td>
<td class="nump">94,616<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Loans payable - net of discount of $7,406 and $19,221</a></td>
<td class="nump">315,450<span></span>
</td>
<td class="nump">1,332,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent', window );">Loans payable - related parties</a></td>
<td class="nump">239,308<span></span>
</td>
<td class="nump">2,054,379<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleSubordinatedDebtCurrent', window );">Current portion of convertible notes - net of discount of $0 and $370,106</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">253,554<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Other current liabilities</a></td>
<td class="nump">307,049<span></span>
</td>
<td class="nump">413,676<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeLiabilitiesCurrent', window );">Derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,025,691<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="nump">2,363,015<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleDebtNoncurrent', window );">Convertible notes - net of discount of $0 and $2,184</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayableToBank', window );">Loans payable, non-current</a></td>
<td class="nump">119,295<span></span>
</td>
<td class="nump">270,836<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent', window );">Employee benefits, non-current</a></td>
<td class="nump">156,434<span></span>
</td>
<td class="nump">161,212<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="nump">2,638,744<span></span>
</td>
<td class="nump">8,346,803<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock: 300,000,000 authorized; $0.001 par value 147,477,358 and 118,133,432 shares issued and outstanding, respectively</a></td>
<td class="nump">147,477<span></span>
</td>
<td class="nump">118,133<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
<td class="nump">25,842,982<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(18,536,921)<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(36,658)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Equity (Deficit) attributed to stockholders of iQSTEL Inc.</a></td>
<td class="nump">7,416,911<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Deficit attributable to noncontrolling interests</a></td>
<td class="num">(996,013)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total stockholders' Equity (Deficit)</a></td>
<td class="nump">6,420,898<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</a></td>
<td class="nump">9,059,642<span></span>
</td>
<td class="nump">5,951,767<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="nump">10<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="nump">21<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock: 1,200,000 authorized; $0.001 par value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.15(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleSubordinatedDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleSubordinatedDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=51824906&amp;loc=SL20225862-175312<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.10(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToOtherRelatedPartiesClassifiedCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount payable to related parties classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToOtherRelatedPartiesClassifiedCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120154696&amp;loc=d3e54445-107959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120320667&amp;loc=SL49117168-202975<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableToBank">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableToBank</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6904-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6911-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6787-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123349782&amp;loc=d3e5879-108316<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21914-107793<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124442411-227067<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 10<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=122640432&amp;loc=SL121648383-210437<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124434974&amp;loc=SL124442142-165695<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=124434974&amp;loc=SL124442142-165695<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4568740-111683<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21711-107793<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123459177&amp;loc=SL121830611-158277<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123459177&amp;loc=SL121830611-158277<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4590271-111686<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 24: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4568447-111683<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Publisher FASB<br> -Subparagraph (a)(3)(iii)(03)<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595257448">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="nump">$ 7,406<span></span>
</td>
<td class="nump">$ 19,221<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_LoansPayableUnamortizedDiscount1', window );">Loans payable, unamortized discount</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">370,106<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent', window );">Debt Instrument, Unamortized Discount, Noncurrent</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 2,184<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">1,200,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_LoansPayableUnamortizedDiscount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the monetary amount of Loans payable, unamortized discount, as of the indicated date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_LoansPayableUnamortizedDiscount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of debt discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of debt discount to be amortized after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595291400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expense)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncome', window );">Other income</a></td>
<td class="nump">4,426<span></span>
</td>
<td class="nump">38,585<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other expenses</a></td>
<td class="nump">2,684<span></span>
</td>
<td class="num">(117,562)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_InterestExpense2', window );">Interest expense</a></td>
<td class="num">(675,481)<span></span>
</td>
<td class="num">(3,509,323)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1', window );">Change in fair value of derivative liabilities</a></td>
<td class="nump">317,080<span></span>
</td>
<td class="nump">255,614<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Gain (loss) on settlement of debt</a></td>
<td class="num">(528,794)<span></span>
</td>
<td class="num">(154,629)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other income (expense)</a></td>
<td class="num">(880,085)<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Net loss before provision for income taxes</a></td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,330)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(152)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Less: Net income (loss) attributable to noncontrolling interests</a></td>
<td class="num">(26,228)<span></span>
</td>
<td class="num">(125,591)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss) attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract', window );"><strong>Comprehensive income (loss)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest', window );">Foreign currency adjustment</a></td>
<td class="nump">74,849<span></span>
</td>
<td class="num">(146,373)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Total comprehensive income (loss)</a></td>
<td class="num">(3,789,152)<span></span>
</td>
<td class="num">(6,845,855)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest', window );">Less: Comprehensive income attributable to noncontrolling interests</a></td>
<td class="nump">10,448<span></span>
</td>
<td class="num">(197,314)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Net comprehensive income (loss) attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">$ (3,799,600)<span></span>
</td>
<td class="num">$ (6,648,541)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Basic and diluted loss per common share</a></td>
<td class="num">$ (0.03)<span></span>
</td>
<td class="num">$ (0.10)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted average number of common shares outstanding - Basic and diluted</a></td>
<td class="nump">135,383,893<span></span>
</td>
<td class="nump">63,941,222<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_InterestExpense2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_InterestExpense2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4613674-111683<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569643-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569616-111683<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1337-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12355-112629<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12317-112629<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123384075&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to noncontrolling interests.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569643-111683<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569616-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599589762088">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)<br></strong></div></th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series A Preferred Stock [Member]</div>
</th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series B Preferred Stock [Member]</div>
</th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Comprehensive Income [Member]</div></th>
<th class="th"><div>Total</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>AOCI Including Portion Attributable to Noncontrolling Interest [Member]</div></th>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - December 31, 2020 at Dec. 31, 2019</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 18,008<span></span>
</td>
<td class="nump">$ 3,240,528<span></span>
</td>
<td class="num">$ (8,125,257)<span></span>
</td>
<td class="num">$ (181)<span></span>
</td>
<td class="num">$ (4,866,902)<span></span>
</td>
<td class="num">$ (903,513)<span></span>
</td>
<td class="num">$ (5,770,415)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued, Beginning Balance at Dec. 31, 2019</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18,008,591<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockValue', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (100)<span></span>
</td>
<td class="nump">90<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">Preferred stock issued for conversion of common stock, Shares</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash and subscription receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 23,938<span></span>
</td>
<td class="nump">1,891,067<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,915,005<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,915,005<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">23,937,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 12,818<span></span>
</td>
<td class="nump">876,275<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 889,093<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">889,093<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">12,818,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Common stock issued for service</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,268<span></span>
</td>
<td class="nump">641,590<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">647,858<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">647,858<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,267,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,150<span></span>
</td>
<td class="nump">91,100<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">92,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">92,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 46,575<span></span>
</td>
<td class="nump">1,349,865<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">46,575,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Common stock issued for exercised cashless warrant</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 9,476<span></span>
</td>
<td class="num">(9,476)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition of Itsbchain LLC</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_AcquisitionOfIOTLabs', window );">Acquisition of IoT Lab</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">94,366<span></span>
</td>
<td class="nump">94,366<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_AcquisitionOfIOTLabsShares', window );">[custom:AcquisitionOfIOTLabsShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(74,650)<span></span>
</td>
<td class="num">(74,650)<span></span>
</td>
<td class="num">(71,723)<span></span>
</td>
<td class="num">(146,373)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,573,891)<span></span>
</td>
<td class="num">(125,591)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">Related party debt to equity swap</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - December 31, 2021 at Dec. 31, 2020</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 118,133<span></span>
</td>
<td class="nump">13,267,261<span></span>
</td>
<td class="num">(14,699,148)<span></span>
</td>
<td class="num">(74,831)<span></span>
</td>
<td class="num">(1,388,575)<span></span>
</td>
<td class="num">(1,006,461)<span></span>
</td>
<td class="num">(2,395,036)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued, Ending Balance at Dec. 31, 2020</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockValue', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="num">$ (21,000)<span></span>
</td>
<td class="nump">20,979<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">Preferred stock issued for conversion of common stock, Shares</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="num">(21,000,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Common stock issued for cash and subscription receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 41,563<span></span>
</td>
<td class="nump">6,394,687<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,436,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,436,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">41,562,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,230<span></span>
</td>
<td class="nump">2,054,300<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,056,530<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Common stock issued for service</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 195<span></span>
</td>
<td class="nump">284,505<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 284,700<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">284,700<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="nump">49,675<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 49,925<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">49,925<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtValue', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 6,081<span></span>
</td>
<td class="nump">416,214<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">422,295<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,080,632<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">708,611<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">38,173<span></span>
</td>
<td class="nump">38,173<span></span>
</td>
<td class="nump">36,676<span></span>
</td>
<td class="nump">74,849<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,837,773)<span></span>
</td>
<td class="num">(26,228)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,320<span></span>
</td>
<td class="nump">1,036,248<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,320,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">52,161<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockPayableShares', window );">[custom:CommonStockPayableShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">Related party debt to equity swap</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapShares', window );">[custom:RelatedPartyDebtToEquitySwapShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CancellationOfCommonStockValue', window );">Cancellation of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (1,295)<span></span>
</td>
<td class="num">(88,809)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(90,104)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,294,600)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - December 31, 2021 at Dec. 31, 2021</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 147,477<span></span>
</td>
<td class="nump">$ 25,842,982<span></span>
</td>
<td class="num">$ (18,536,921)<span></span>
</td>
<td class="num">$ (36,658)<span></span>
</td>
<td class="nump">$ 7,416,911<span></span>
</td>
<td class="num">$ (996,013)<span></span>
</td>
<td class="nump">$ 6,420,898<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued, Ending Balance at Dec. 31, 2021</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_AcquisitionOfIOTLabs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_AcquisitionOfIOTLabs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_AcquisitionOfIOTLabsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_AcquisitionOfIOTLabsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the Preferred stock issued for conversion of common stock, Shares (number of shares), during the indicated time period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period pursuant to acquisitions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments to temporary equity resulting from foreign currency translation adjustments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599597076552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consoolidated Statements of Cash Flows - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (3,864,001)<span></span>
</td>
<td class="num">$ (6,699,482)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock based compensation and cancellation</a></td>
<td class="nump">1,284,325<span></span>
</td>
<td class="nump">697,858<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Bad debt</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">137,749<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_WriteOffOfDueFromRelatedParty', window );">Write-off of due from related party</a></td>
<td class="nump">10,148<span></span>
</td>
<td class="nump">43,375<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">91,474<span></span>
</td>
<td class="nump">68,602<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentForAmortization', window );">Amortization of debt discount</a></td>
<td class="nump">450,771<span></span>
</td>
<td class="nump">2,221,506<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDerivativeLiabilities', window );">Change in fair value of derivative liabilities</a></td>
<td class="num">(317,080)<span></span>
</td>
<td class="num">(255,614)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainsLossesOnExtinguishmentOfDebt', window );">Loss on settlement of debt</a></td>
<td class="nump">528,794<span></span>
</td>
<td class="nump">154,629<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PrepaymentAndDefaultPenalty', window );">Prepayment and default penalty</a></td>
<td class="nump">122,020<span></span>
</td>
<td class="nump">358,046<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="num">(39,862)<span></span>
</td>
<td class="nump">167,077<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid and other current assets</a></td>
<td class="num">(91,066)<span></span>
</td>
<td class="nump">21,629<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade', window );">Accounts payable</a></td>
<td class="num">(1,231,946)<span></span>
</td>
<td class="nump">432,872<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities', window );">Other current liabilities</a></td>
<td class="num">(95,758)<span></span>
</td>
<td class="nump">535,579<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(3,152,181)<span></span>
</td>
<td class="num">(2,116,174)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Acquisition of subsidiary, net of cash acquired</a></td>
<td class="num">(60,000)<span></span>
</td>
<td class="nump">15,781<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property and equipment</a></td>
<td class="num">(153,183)<span></span>
</td>
<td class="num">(90,192)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Purchase of intangible assets</a></td>
<td class="num">(77,717)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToFundLongtermLoansToRelatedParties', window );">Payment of loan receivable - related party</a></td>
<td class="num">(220,674)<span></span>
</td>
<td class="num">(18,888)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Collection of due from related parties</a></td>
<td class="nump">226<span></span>
</td>
<td class="nump">2,088<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(511,348)<span></span>
</td>
<td class="num">(91,211)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromOtherDebt', window );">Proceeds from loans payable</a></td>
<td class="nump">600,000<span></span>
</td>
<td class="nump">1,239,620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfOtherDebt', window );">Repayments of loans payable</a></td>
<td class="num">(344,483)<span></span>
</td>
<td class="num">(969,664)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Proceeds from loans payable - related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">20,182<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayment of loans payable - related parties</a></td>
<td class="num">(90,787)<span></span>
</td>
<td class="num">(20,197)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Common stock issued</a></td>
<td class="nump">6,336,250<span></span>
</td>
<td class="nump">1,915,005<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromConvertibleDebt', window );">Proceeds from convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,420,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayment of convertible notes</a></td>
<td class="num">(250,000)<span></span>
</td>
<td class="num">(942,190)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">6,250,980<span></span>
</td>
<td class="nump">2,662,756<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents', window );">&#160;Effect of exchange rate changes on cash</a></td>
<td class="num">(5,954)<span></span>
</td>
<td class="nump">27,442<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">&#160;Net change in cash</a></td>
<td class="nump">2,581,497<span></span>
</td>
<td class="nump">482,813<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">&#160;Cash, beginning of period</a></td>
<td class="nump">753,316<span></span>
</td>
<td class="nump">270,503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">&#160;Cash, end of period</a></td>
<td class="nump">3,334,813<span></span>
</td>
<td class="nump">753,316<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>&#160;Supplemental cash flow information</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="nump">126,818<span></span>
</td>
<td class="nump">976,234<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>&#160;Non-cash transactions:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount', window );">Derivative liabilities recognized as debt discount</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,673,393<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="nump">52,161<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Common stock issued for conversion of debt</a></td>
<td class="nump">422,295<span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromWarrantExercises', window );">Cashless warrant exercised</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">9,476<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount', window );">Resolution of derivative liabilities</a></td>
<td class="nump">708,611<span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">Related party debt to equity swap</a></td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue2', window );">Common stock issued for settlement of debt</a></td>
<td class="nump">2,056,530<span></span>
</td>
<td class="nump">889,093<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_AmountOwingForAcquisitionOfIOT', window );">Amount owing for acquisition of IOT</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">Common stock issued for forbearance of debt</a></td>
<td class="nump">49,925<span></span>
</td>
<td class="nump">92,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ReplacementOfConvertibleNoitesToNotesPayable', window );">Replacement of convertible notes to note payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStock', window );">Preferred stock issued for conversion of common stock</a></td>
<td class="nump">21<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_SubscriptionReceivable', window );">Subscription receivable</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_AmountOwingForAcquisitionOfIOT">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_AmountOwingForAcquisitionOfIOT</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockPayableValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockPayableValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PrepaymentAndDefaultPenalty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PrepaymentAndDefaultPenalty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ReplacementOfConvertibleNoitesToNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ReplacementOfConvertibleNoitesToNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_SubscriptionReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_SubscriptionReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_WriteOffOfDueFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_WriteOffOfDueFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentForAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentForAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4304-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainsLossesOnExtinguishmentOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12355-112629<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 50<br> -Section 40<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467658&amp;loc=d3e12317-112629<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainsLossesOnExtinguishmentOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableTrade">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableTrade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDerivativeLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDerivativeLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in other expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToFundLongtermLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToFundLongtermLoansToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromWarrantExercises">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from holders exercising their stock warrants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromWarrantExercises</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfOtherDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for the payment of debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset retirement obligations settled through noncash transactions. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4313-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598381176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock', window );">NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z9mTKTTZ5K6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Organization and Operations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">iQSTEL Inc. (&#8220;iQSTEL&#8221;, &#8220;we&#8221;,
&#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State of <span id="xdx_90D_edei--EntityIncorporationStateCountryCode_c20210101__20211231_zBDxksMMSmh4">Nevada</span> on <span id="xdx_904_edei--EntityIncorporationDateOfIncorporation_c20210101__20211231_zeyG3nfZUBej">June 24, 2011</span> under the name
of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name
to iQSTEL Inc. on August 7, 2018.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World with more than 150 active interconnection agreements with mobile companies, fixed line companies and other wholesale
carriers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company
incorporated a 75% owned subsidiary, Global Money One Inc. under the laws of the state of Delaware, on November 16, 2020.</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>COVID-19</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A novel strain of coronavirus (COVID-19) was first
identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result
of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company has instituted some
and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business
disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material
adverse impacts on the Company&#8217;s results of operations and financial position at December 31, 2021. The full extent of the future
impacts of COVID-19 on the Company&#8217;s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial
results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the
ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or
circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities
as of April 15, 2022, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur and additional
information is obtained.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -URI http://asc.fasb.org/topic&amp;trid=2197479<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -URI http://asc.fasb.org/topic&amp;trid=2134479<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -URI http://asc.fasb.org/topic&amp;trid=2122394<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI http://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598347368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zXHf1sxH1TA4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zYx6iDzc0vvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#8220;GAAP&#8221;) of the United
States of America. The Company&#8217;s fiscal year end is December 31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zB2cA5Y3VF3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier AG (&#8220;Swisslink&#8221;),
ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT Labs&#8221;) and Global
Money One Inc (&#8220;Global Money One&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84C_eus-gaap--UseOfEstimates_zXx76N7dCqNk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_842_eus-gaap--BusinessCombinationsPolicy_z8ynCkwovcx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zJJWwM1VrPHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Foreign Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company translates its foreign operations to U.S.
dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#8217;s functional currency is the Swiss
Franc (&#8220;CHF&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Assets and liabilities at the rate of exchange in effect at the balance
sheet date &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equities at historical rate &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Revenue and expense items at the average rate of exchange prevailing during
the period &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#8217; equity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ForeignCurrencyDisclosureTextBlock_zZ1WKTOu8pSf" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49C_20211231_zcQW2TEJmb8a" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49E_20201231_zDJv5mhwv3p5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zTYAZKuwNlld" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0974</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.1304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zXByGBhRqhRa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0969</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0662</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBLCTTSjbJh9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in banks, money
market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had
no cash equivalents at December 31, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zw1DLwwFleRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential
for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of <span id="xdx_90C_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_z6toRRf3SZmc">$0</span> and <span id="xdx_900_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z99cxb6q6PM7">$137,749</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_84D_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zdaYnLdnp6I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Long-Lived Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful
lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to
the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z8bINqobWnPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Fixed Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#8217; estimated useful lives of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zYc5ocWH1zC1">3 years</span> for computers and laptops, <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TelecommunicationsMember_zuCPpakBk6wa">5 years</span> for telecommunications equipment and switches;
and <span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_ztewdgDSU5O">5 years</span> for software using the straight-line method. Major additions and improvements are capitalized as additions to the property
and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets, are
expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain
events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability
of the carrying amounts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_840_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9JdhVepAZXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Impairment of tangible and intangible assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the
higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down
to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of
assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z7fEQTUsAwYl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Goodwill</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We allocate goodwill to reporting units based on the
reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_84E_eus-gaap--PostemploymentBenefitPlansPolicy_zmludbhYATq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Retirement Benefit Costs</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#8217;s obligations under the schemes are equivalent to those arising in a defined contribution
retirement benefit scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_z6p03j8Ci2Vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per 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 is computed by dividing net income by the weighted average
number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential
dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result
would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from the computation
of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no potentially dilutive
shares of common stock outstanding for the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zHKK9Fu6PEy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 and 2020,
7 and 6 customers represented <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--SevenCustomersMember_z0bXUNW07o2k">88%</span> and <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20200101__20201231__srt--MajorCustomersAxis__custom--SixCustomersMember_zrJfl2mmgi02">70%</span> of our revenues, respectively. For the year ended December 31, 2021 <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_z9sJYrSbtRVa">68%</span> of the revenue comes
from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zyTfES7e0Fnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities
in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less
active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated
by, observable market data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transactions involving related parties cannot be presumed
to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations
about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent
to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is not, however, practical
to determine the fair value of amounts due to related party&#8217;s due to their related party nature.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p id="xdx_84A_eus-gaap--DerivativesPolicyTextBlock_zilbNV7oE4li" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Derivative Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes
in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black
Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative
instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement
or conversion of the instrument could be required within 12 months of the balance sheet date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zZIZJAVRVbGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Income Taxes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84B_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zPq9ujDfwOFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Related Parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 850,<i>&#160;&#8220;Related
Party Disclosures,&#8221;&#160;</i>for the identification of related parties and disclosure of related party transactions (see Note 13).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zdCLdhJBpX9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z63uUDd0o2N8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cost of revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendor&#8217;s
network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_844_eus-gaap--LessorLeasesPolicyTextBlock_zlzL2zg5t4Bb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Lease</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 842, &#8220;<i>Leases</i>&#8221;,<i>&#160;</i>we
determine if an arrangement is a lease at inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#8217;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDhfDdKRMKOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, ASC Subtopic
470-20 &#8220;<i>Debt&#8212;Debt with &#8220;Conversion and Other Options</i>&#8221; and ASC subtopic 815-40 &#8220;<i>Hedging&#8212;Contracts
in Entity&#8217;s Own Equity</i>&#8221;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a
scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;</p>

<p id="xdx_858_zW7nnrxbbVU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all significant accounting policies of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123372394&amp;loc=d3e18726-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI http://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598091352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 3 - GOING CONCERN<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubstantialDoubtAboutGoingConcernTextBlock', window );">NOTE 3 - GOING CONCERN</a></td>
<td class="text"><p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zEaOm6jIj0S6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 3 - GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubstantialDoubtAboutGoingConcernTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 40<br> -URI http://asc.fasb.org/subtopic&amp;trid=51888271<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubstantialDoubtAboutGoingConcernTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599597930552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock', window );">NOTE 4 - ACQUISITION</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zIMpmEBYWmp8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 4 - ACQUISITION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>IoT Labs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On April 15, 2020, we entered into a Company Acquisition
Agreement (the &#8220;Agreement&#8221;) with Francisco Bunt regarding the acquisition of <span id="xdx_90C_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_c20200415_zxhIeBZ2KWuk">51%</span> of the shares in IoT Labs, whose principal
business activity is the sale of Short Messages (SMS) between USA and Mexico, for <span id="xdx_905_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zZRBkVg6OBjh">$180,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the identifiable assets
acquired and liabilities assumed upon acquisition of IoT Labs and the calculation of goodwill:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zpyb9MVRCaIe" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20200415_zvNAXiQg6EAl">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: justify; padding-bottom: 1pt">Total purchase price</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><span id="xdx_909_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zwpz61hgKJ62">180,000</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_znx7WTz3xAzj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,781</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_znCGwIviEvml" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">953</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zAY6sJeFGdG6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,075</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zhZhVrDC8Qd8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Intangible asset</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">21,875</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_zvtFL7LcXkt1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,684</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zB38vKi4nW44" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Accounts payable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_zlCH0F79BPs3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zpdyuVF33ohc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,584</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_z9Mg3B5YbPX4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">94,366</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zQVuvavLIxk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">98,218</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Goodwill_iI_zbaz58bS7Ihb" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">81,782</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unaudited combined proforma results of operations
for the year ended December 31, 2020 as though the Company acquired IoT Labs on January 1, 2020, are set forth below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9fzv7Bs0WUk" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20211231_zJJFWqUI1Nnl">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessAcquisitionsProFormaRevenue_zdjKBDr4tVv7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">55,784,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_zw5XwqaQfyKh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">54,631,017</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--BusinessAcquisitionsProFormaGrossProfit_zGj8s4HzSF71" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,153,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zDqIOPmKxiw4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,224,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z3kPndpGhnN5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,071,752</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaOtherExpense_zvmo87eyvHv7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,487,315</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zK8dhVG9tfkk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,559,067</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598038712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock', window );">NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS</a></td>
<td class="text"><p id="xdx_809_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_znCJ43oH6X88" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 5 &#8211;&#160;PREPAID AND OTHER CURRENT ASSETS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Prepaid and other current assets at December 31, 2021
and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--OtherCurrentAssetsTextBlock_zWAYAfIxsgR5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20211231_zYHyRkjFnr46">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20201231_zrJpZKkVXv9i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_402_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_zsU2aOJflYYe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">100,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_z2HNtJuETR28" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">143,187</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_zVCEGUr8uXsf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,320</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0964">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--IncomeTaxReceivable_iI_zG6jXcbYvOXl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">603</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">600</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zpPCUmnDkkOa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="display: none; padding-bottom: 2.5pt; visibility: hidden"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt; visibility: hidden">Total prepaid and other
    current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">267,110</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78,157</span></td></tr>
  </table>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598382280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; PROPERTY AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">NOTE 6 &#8211; PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_807_eus-gaap--PropertyPlantAndEquipmentTextBlock_zBHRIxHuGyd7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 6 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and equipment at December 31, 2021 and 2020
consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zctZm56Jz3R" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20211231_zNqLCFPe3boh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20201231_zsj4wHo48a86">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zJqEbUPv7DAh">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_pp0p0">259,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zpvZS8Hh7XVf">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_pp0p0">530,514</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zFqGlmd1WZa1">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zzHqtydi4QD4">47,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zZrqTf46yysk">985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zGBTge543y0h">836,720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20211231_z1UtLqoX1JI2">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20201231_zceOZIKKBipi">486,190</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20211231_zmmDYry6n4Wg">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0">350,530</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense for the year ended December 31,
2021 and 2020 amounted to <span id="xdx_90E_eus-gaap--DepreciationAndAmortization_pp0p0_c20210101__20211231_zD6cjaaws9Z9">$91,474</span> and <span id="xdx_903_eus-gaap--DepreciationAndAmortization_pp0p0_c20200101__20201231_zeU31sDiWfF2">$68,602</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598038712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211;LOANS PAYABLE<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">NOTE 7 &#8211;LOANS PAYABLE</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zHiokJsMbaed" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 7 &#8211;LOANS PAYABLE </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable at December 31, 2021 and 2020 consisted
of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zX8CGDm11ZZ6" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left">Unique Funding Solutions_2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zltDn6yruRS4" style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0993">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_pp0p0">2,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span id="xdx_908_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zkjc2m1Dd67d">Note was issued on October 12, 2018 and due on January 17, 2019</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zx3iltkvl7gk">28.6%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">YES LENDER LLC 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zywUZdvIKuPc"><span style="-sec-ix-hidden: xdx2ixbrl0997">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_pp0p0">5,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90F_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zPSdjWCz3jL5">Note was issued on August 3, 2020 and due on January 12, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zBy3FtH2ThZ5">26.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Advance Service Group LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zAqyxf1nLG7d"><span style="-sec-ix-hidden: xdx2ixbrl1001">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_pp0p0">12,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zL0UTSFnvNZb">Note was issued on October 20, 2020, and due on February 19, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zqMBcsvBOMwf">29.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zfjrm2YwiXY6"><span style="-sec-ix-hidden: xdx2ixbrl1005">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_z7Lz3ujz5yri">63,158</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zLT6rDB6ZvQ">Note was issued on March 18, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zIZAA0vmTBIa">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zAiBD4oQQWWc"><span style="-sec-ix-hidden: xdx2ixbrl1009">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_pp0p0">68,421</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_z7AEPgbjYOV2">Note was issued on March 25, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zHfbTSg5HOmf">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zDlFHKYnRlF5"><span style="-sec-ix-hidden: xdx2ixbrl1013">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_pp0p0">66,316</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zPKZzXLgs7kh">Note was issued on April 1, 2020 and due on October 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zGj12nsgdQEb">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z3d8n0mKqs68"><span style="-sec-ix-hidden: xdx2ixbrl1017">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_pp0p0">73,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z9U38UUbB1Ok">Note was issued on April 2, 2020 and due on October 2, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z23ZYpxaNHoc" style="font: 10pt Times New Roman, Times, Serif; text-align: right">12.0%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 5</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zYurnH1Rx2L1"><span style="-sec-ix-hidden: xdx2ixbrl1021">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_pp0p0">36,842</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zSkf7W76NPz9">Note was issued on April 7, 2020 and due on October 7, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zdhmhpWkxLnf">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 6</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_z54QFnCqfEee" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1025">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_pp0p0">84,211</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zVVrYbmTl6sh">Note was issued on April 15, 2020 and due on October 15, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zipL44y8PPe1">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 7</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zuorVINMhipi"><span style="-sec-ix-hidden: xdx2ixbrl1029">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right">55,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zXnqBvSY0lRc">Note was issued on April 20, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zucm1TS2yLFc">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 14</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_z3VLLGvCsTg6"><span style="-sec-ix-hidden: xdx2ixbrl1033">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_pp0p0">32,432</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_ztouDUuBTJre">Note was issued on December 4, 2020 and due on January 4, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_zlp69iOyL0Ye">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Labrys Fund</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zG71vnN3vza"><span style="-sec-ix-hidden: xdx2ixbrl1037">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_pp0p0">280,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zFG7FfKGUoh2">Note was issued on June 26, 2020 and due on April 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zJymtB7sr7xe">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z7WheOtK0I3"><span style="-sec-ix-hidden: xdx2ixbrl1041">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_pp0p0">300,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z0bmrlhzxpZ5">Note was issued on September 1, 2020 and due on September 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_zQokyldm4Vke">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 1</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zmZpsPY6NIPi"><span style="-sec-ix-hidden: xdx2ixbrl1045">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_pp0p0">77,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zneqpQndq1k7">Note was issued on December 10, 2020 and due on January 9, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zUKlqNbC1ODb">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zWlaaf3PALi6"><span style="-sec-ix-hidden: xdx2ixbrl1049">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_pp0p0">27,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zuXloisLcrb8">Note was issued on December 18, 2020 and due on January 17, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zxZzGUAnySzl">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_ze7iY0DEwAZj"><span style="-sec-ix-hidden: xdx2ixbrl1053">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_pp0p0">55,556</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zvanRz0RKgg6">Note was issued on December 24, 2020 and due on January 23, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zB8Uy6JFNHka">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z0HbUbsaVwca"><span style="-sec-ix-hidden: xdx2ixbrl1057">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_pp0p0">111,111</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90A_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_zQJ7W4j2Gsx2">Note was issued on December 30, 2020 and due on January 29, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z1AsueT7Apqh">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z1Qy2ec9O9u2">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zQM6gElfIi04"><span style="-sec-ix-hidden: xdx2ixbrl1062">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zxi7VJbhhAR5">Note was issued on November 1, 2021 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_ztEBaqb2jRmj">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zeAD8y1fWxbd">100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--MartusMember_pp0p0">108,609</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z748Vbpqso9h">Note was issued on October 23, 2018 and due on January 3, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQdaKnNfOm6d">5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zvOVFkg0okvb">9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_pp0p0">49,187</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRSxCoaDFhAb">Note was issued on April 8, 2019 and due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z3BNzS3PBSBf">7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zY2ykXg2v8l5">109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_pp0p0">113,040</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zsp5dDHcy7nf">Note was issued on April 1, 2020 and due on March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_znMz6Ia9ME4l">0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231_zFnmQpU0CPJj">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231_pp0p0">1,622,669</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zkNcQ3GUSB3l">7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zva65SOCcW3b">19,221</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--LongTermDebt_pp0p0_c20211231_zFxvNZPDVCm4">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebt_c20201231_pp0p0">1,603,448</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20211231_zg5vhyT4OP19">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--LongTermDebtCurrent_c20201231_pp0p0">1,332,612</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20211231_zV9f2avd8O18">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermDebtNoncurrent_c20201231_pp0p0">270,836</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Loans payable - related parties at December 31, 2021
and 2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zB3K59bSIBh2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_zwM2FM231OT7"><span style="-sec-ix-hidden: xdx2ixbrl1089">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_pp0p0">80,200</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_zUEd1wtI8gQk"><span style="-sec-ix-hidden: xdx2ixbrl1091">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_pp0p0">10,587</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z6Lp3hTRYeud">19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_pp0p0">1,737,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_z8vF2GG0RCE3">219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_pp0p0">226,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--LoansPayable_pp0p0_c20211231_zKDEFMqvuw84">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayable_c20201231_pp0p0">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayableCurrent_pp0p0_c20211231_zC2MEdJojYFd">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayableCurrent_c20201231_pp0p0">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_pp0p0_c20211231_zgrxXR21YgV1"><span style="-sec-ix-hidden: xdx2ixbrl1101">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermLoansPayable_c20201231_pp0p0"><span style="-sec-ix-hidden: xdx2ixbrl1102">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed from third parties totaling <span id="xdx_90A_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zLXSz4kLu4k6">$600,000</span> and <span id="xdx_901_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zkMgK4binfJa">$1,239,620</span>, which includes original issue discount and financing costs of
<span id="xdx_909_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zSSL1zJBmGij">$66,666</span> and <span id="xdx_900_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zWO3eGdnSqHl">$63,970</span> and repaid the principal amount of <span id="xdx_90D_eus-gaap--PaymentsForLoans_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zm2vkv3D14ka">$344,483</span> and <span id="xdx_90D_eus-gaap--PaymentsForLoans_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zjkNHUMTc3l6">$969,664</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span id="xdx_904_eus-gaap--InterestExpense_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zBctcAZiQeYj">$191,281</span> and <span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoWITnc6Nntc">$77,101</span> and recognized amortization of discount, included in interest expense, of
<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoIkZ3EadCwc">$78,481</span> and <span id="xdx_902_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zXHBiwVXrKZd">$44,749</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the related
party loan of <span id="xdx_907_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zJxEfxZw1C3i">$1,647,150</span> (CHF 1,518,909) was swapped into capital and the Company recorded it as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
settled loans payable of <span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zdDOwYOqpa83">$1,516,667</span> by issuing <span id="xdx_900_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zEFINpG6Hitk">2,230,394</span> shares of common stock valued at <span id="xdx_90A_ecustom--CommonStockIssuedForSettlementOfDebtValue_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zJzQzCWtMl03">$2,056,530</span>. As a result, the Company recorded
loss on settlement of debt of <span id="xdx_90E_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zdIlAOZ11k9b">$539,863</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI http://asc.fasb.org/topic&amp;trid=2208564<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599597978872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 &#8211; OTHER CURRENT LIABILITIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureTextBlock', window );">NOTE 8 &#8211; OTHER CURRENT LIABILITIES</a></td>
<td class="text"><p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_z6DKZGtPOBfd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 8 &#8211;&#160;OTHER CURRENT LIABILITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Other current liabilities at December 31, 2021 and
2020 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--OtherLiabilitiesTableTextBlock_zKSrwvrNPNHj" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49B_20211231_zotgbsH6jSEc" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20201231_z3eJezWwWpi5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zXkCKvLeE797" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">6,789</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--InterestPayableCurrent_iI_z7bFcV5gYvgc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">170,960</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--ManagementFeePayable_iI_zMRZ2WUak8s7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zHUxs9ONmBAa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">181,231</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zvtilzoxtIFj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,396</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zklA7DlyGeIg" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="display: none; font-size: 10pt; visibility: hidden">Total Other Current Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">307,049</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">413,676</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for other liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20,24)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598035912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleDebtTableTextBlock', window );">NOTE 9 - CONVERTIBLE LOANS</a></td>
<td class="text"><p id="xdx_808_eus-gaap--ConvertibleDebtTableTextBlock_zeFLt426jwlh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 9 - CONVERTIBLE LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, convertible loans consisted
of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ShortTermDebtTextBlock_zYQ1nMG3hria" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20211231_zbNllWNTRo6k">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20201231_zHG4WK9Grydi">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Promissory notes &#8211; Issued in fiscal year 2019, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_907_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_z2rAN8mUWnl1"><span style="-sec-ix-hidden: xdx2ixbrl1144">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_pdn0">5,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Promissory notes &#8211; Issued in fiscal year 2020, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_zwkz8T8lIwR3"><span style="-sec-ix-hidden: xdx2ixbrl1146">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_pdn0">623,660</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ConvertibleNotesPayable_iI_z3jMuWd7AAbe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1149">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">628,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_zZezg6nHbkq5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1152">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(372,290</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_ecustom--LoansPayableNetOfDiscount_iI_zWnF8jAGR5j3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">256,370</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--ConvertibleNotesPayableCurrent_iI_zp4msF4PO1Eh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: current portion of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1158">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">253,554</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ConvertibleLongTermNotesPayable_iI_zvjD6T0J7g17" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1161">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,816</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of <span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zmThRbyGVWal">$33,429</span> and <span id="xdx_90E_eus-gaap--InterestExpense_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zwIEu5DaWdG3">$487,012</span> and recognized amortization of discount, included in interest expense, of
$372,290 and $2,176,757, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company repaid notes of <span id="xdx_902_eus-gaap--RepaymentsOfConvertibleDebt_pp0p0_c20210101__20211231_zDZEd66mLSF7">$250,000</span> and <span id="xdx_90D_eus-gaap--RepaymentsOfConvertibleDebt_pp0p0_c20200101__20201231_zib8BKA0bRWe">$942,190</span> and accrued interest including prepayment penalty of <span id="xdx_905_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zFma4Kef1cfh">$6,027</span> and <span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zORK5kgkqsOl">$675,771</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the </span>year
ended December 31, 2021<span style="background-color: white">, the Company converted notes with principal amounts and accrued interest
of&#160;<span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAqCJ6zN8Fd6"><span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDTpRTLDaIfd">$422,295</span></span>&#160;into&#160;<span id="xdx_90C_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJwMGJnkoeY8">6,080,632</span>&#160;shares of common stock. The corresponding derivative liability at the date of conversion
of&#160;<span id="xdx_903_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_z8GqiVWPdT75">$708,611</span>&#160;was settled through additional paid in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
converted notes with principal amounts of <span id="xdx_908_ecustom--DebtConversionConvertedInstrumentAmount2_pp0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDtu0yzIHQxl">$1,302,785</span> and accrued interest of <span id="xdx_908_eus-gaap--InterestExpenseLongTermDebt_pp0p0_c20200101__20201231_zQgMe07VrUOg">$93,656</span> into <span id="xdx_905_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEpgJkOrcf6f">46,575,378</span> shares of common stock. The corresponding
derivative liability at the date of conversion of <span id="xdx_90E_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConversionsOneMember_zW4GLTFgpUr">$4,275,728</span> was settled through additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Settlement</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
recorded gain on settlement of debt of <span id="xdx_901_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20210101__20211231_zfOAVg9pao23">$11,069</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 10, 2020, the Company settled a convertible
note with accrued interest of <span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zFYXB6GnWC3l">$64,230
</span>with a total of <span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zapoKn3RNWu8">650,000</span> share issuances. The Company issued <span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20200630__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zOoVHC3fUBKl">200,000</span> shares in June, <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zb8GRK5ygGs7">225,000</span> shares in July and <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_z7D0y50CKLg1">503,571</span> shares
in August, which included <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_znllLG6uBv76">278,571</span> true-up shares. As a result, the Company recognized a loss on settlement of debt of <span id="xdx_902_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zLxNL8dvfigb">$24,699</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 26, 2020, the Company issued a loan payable
of <span id="xdx_90E_eus-gaap--LongTermLoansPayable_iI_c20200626__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_zkuKUoGV8fjb">$700,000</span> to Labrys Fund to settle the previously-outstanding convertible notes with accrued interest of <span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_z5mr6nTkNgx2">$986,340</span>. As a result, the
Company recognized a gain on settlement of debt of <span id="xdx_90B_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_zirjp03QgwO7">$286,340</span> (Note 7).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 22, 2020, the Company settled a convertible
note with accrued interest of <span id="xdx_908_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zUSCKQ8dtR7e">$64,363</span> and an original common stock purchase warrant to purchase <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200722__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zkjSuQwwsWXd">20,000</span> shares of common stock with a
total of <span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_z5zmcMI1FVOl">650,000</span> share issuances. During the period ended September 30, 2020, the Company issued <span id="xdx_900_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zLAyZ7e54Hc4">1,038,375</span> shares which included <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zk6oXCc10JVf">388,375</span>
true-up shares. As a result, the Company recognized a loss on settlement of debt of <span id="xdx_90C_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zxpJc0ELaWj9">$9,886</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 1, 2020, the Company entered into a
Multipurpose agreement and issued a new note which a principal balance of <span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zTlasG2og3Gc">$1,045,327</span> to replace the 15 notes issued from January 2020
to May 2020 which an aggregate principal amount was <span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zCSfmr8u6Zk8">$985,556</span> and an aggregate accrued interest was <span id="xdx_90B_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200901__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zlEfLa2UU5yf">$59,771</span>. The Company also issued another
promissory note of <span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFiveMember_zd2pnI6eekVa">$300,000</span> (Note 7). As a result, the Company recognized a loss on settlement of debt of <span id="xdx_902_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zJsnxvicL8Td">$300,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2019</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2019, the Company
issued a total of <span id="xdx_905_eus-gaap--NotesIssued1_c20190101__20191231_zGwzfstmQLvb">$2,544,250</span> in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms ranging from <span id="xdx_901_eus-gaap--DebtInstrumentTerm_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MinimumMember_zrfBiPAScPLg">6 months</span> to <span id="xdx_902_eus-gaap--DebtInstrumentTerm_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MaximumMember_zK4snwSn8JW">3 years</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates ranging from of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MinimumMember_zM5Om6pobm8">8%</span> to <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MaximumMember_zWXLogvLGi7j">12%</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders at issuance or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zIimxtNqSPta">Conversion prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#8217;s shares during various periods prior to conversion.</span> &#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The convertible notes were also provided with a total
of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zRZDzp6Fjsi3">661,216</span> common shares and warrant to purchase up to <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstanding_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zB46fgZerU28">92,000</span> shares of common stock at exercise price of <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_ziSK8fBrT1D7">$2.5</span> per share for <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zQHwWdxfdI4e">3 years</span>.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_904_eus-gaap--LongTermDebtDescription_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zd1kmB54PDLa">Certain notes allow the Company to redeem the notes
at rates ranging from 110% to 150% depending on the redemption date provided that no redemption is allowed after the 180th day. Likewise,
the notes include original issue discount and financing costs totaling $278,000 and the Company received cash of $2,266,250.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Notes - Issued in fiscal year 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued a total of <span id="xdx_906_eus-gaap--NotesIssued1_c20200101__20201231_zpJIvOeZsWAk">$2,708,771</span> in notes with the following terms:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 2%; vertical-align: top">&#8226;</td>
    <td style="width: 96%; font-size: 10pt">Terms <span id="xdx_90B_eus-gaap--DebtInstrumentTerm_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member_zDpaa1nDdjy9">12 months</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Annual interest rates <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member__srt--RangeAxis__srt--MinimumMember_zjqOU7FISxI9">5%</span> or <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member__srt--RangeAxis__srt--MaximumMember_zXhsRuCIjdI5">12%</span>. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Convertible at the option of the holders 90 or 180 days from issuance. &#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zfbc6ckTRhJe">Conversion prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#8217;s shares during 30 trading day periods prior to conversion. Certain note has a capped conversion price of $0.025. </span>&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_907_eus-gaap--LongTermDebtDescription_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member_z6Gi2mPWWhn9">Notes allow the Company to redeem the notes at a
range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day. Likewise, the notes include original
issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000. Certain convertible notes were also
provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derivative liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company valued the conversion features of convertible
notes and warrants using the Black Scholes valuation model. The fair value of the derivative liability for all the note and warrants that
became convertible for the year ended December 31, 2020, amounted to <span id="xdx_903_eus-gaap--DerivativeGainLossOnDerivativeNet_c20200101__20201231_zXaOHgeKeYT1">$2,714,029</span>. <span id="xdx_90B_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_c20200101__20201231_z9yF2Q7xhQ41">$1,673,393</span> of the value assigned to the derivative liability
was recognized as a debt discount to the notes while the balance of <span id="xdx_90D_eus-gaap--DerivativeLossOnDerivative_c20200101__20201231_zeZ7PRmsJDo">$1,040,636</span> was recognized as a &#8220;day 1&#8221; derivative loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Warrants</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A summary of activity during the year ended December
31, 2020 follows. There was no 2021 activity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zWK0yFFADMLj" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Warrants Outstanding</b></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Shares</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b><span style="font-size: 10pt"><b>Weighted</b></span>
                                                                                                                             Average</b></span> <span style="font-size: 10pt"><b>Exercise Price</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><span style="font-size: 10pt"><b>Weighted
                                                                                                                             Average Remaining Contractual life</b></span> <b>(in years)</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Outstanding, December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zQ7AptysM4O8">367,343</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_z5jYX87xvPu5">0.480</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zbvxdffoFE4c">4.05</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_z476j5aqv7rh">6,500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_z72xSoG1yEHe">0.024</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z98ObHLoW94g">6.00</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Reset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z5oNie2hnQ0f">10,813,001</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zYi9Zsd47uA1">0.014</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zC4VMBUvXaya">1.92</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cashless Exercised</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zt3yjaEPBeRg">10,597,010</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zGYfmqaQm1Fa">0.023</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_z2L1mWeOozJ4">4.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Settled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_zSuovDkc9qR7">7,083,334</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zcFqhDFgYqtk">0.012</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaBatSu3IXmb">1.64</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Outstanding, December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zK0SiNKoM2f6"><span style="-sec-ix-hidden: xdx2ixbrl1236">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zAOkHgZuhAgf"><span style="-sec-ix-hidden: xdx2ixbrl1237">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zzDpUzpI4So5"><span style="-sec-ix-hidden: xdx2ixbrl1238">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_908_eus-gaap--TemporaryEquityContractTerms_c20200101__20201231_zbQJ06qdXvck">The reset feature of warrants associated with the
convertible notes was effective at the time that a separate convertible note with lower exercise price was issued. As a result of the
reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share. We accounted for the issuance of the warrants
as a liability and recognized the derivative liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebtTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599597927672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; DERIVATIVE LIABILITY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativesAndFairValueTextBlock', window );">NOTE 10 &#8211; DERIVATIVE LIABILITY</a></td>
<td class="text"><p id="xdx_80E_eus-gaap--DerivativesAndFairValueTextBlock_zSI08sb5lT01" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 10 &#8211;&#160;DERIVATIVE LIABILITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company analyzed the conversion option for derivative
accounting consideration under ASC 815, &#8220;<i>Derivatives and Hedging</i>&#8221; and determined that the instrument should be classified
as a liability since the conversion option becomes effective at issuance resulting in there being no explicit limit to the number of shares
to be delivered upon settlement of the above conversion options.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Fair Value Assumptions Used in Accounting for Derivative
Liabilities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC 815 requires we assess the fair market value of
derivative liability at the end of each reporting period and recognize any change in the fair market value as other income or expense
item.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2020. The
Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk free interest rate, the
current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce
a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes valuation
model.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the year ended December 31, 2021 and 2020, the
estimated fair values of the liabilities measured on a recurring basis are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zpoPoodXAKO6" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Year ended </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Expected term</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_901_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zkuXd9vb0jBc">0.16</span> - <span id="xdx_909_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zwBo2j8MHBT">1.18</span> years </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_902_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zRGeGQBZk2r2">0.02</span> - <span id="xdx_904_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zVcqxPdpc2V5">6.00</span> years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Expected average volatility</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zoMwYYxbhPv2">145%</span> - <span id="xdx_909_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zn7lS5Ex1BWe">241%</span> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd">74%</span> - <span id="xdx_906_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd">550%</span> </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--Dividends_pp0p0_c20210101__20211231_zDfWlZPeuin7"><span style="-sec-ix-hidden: xdx2ixbrl1252">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--Dividends_c20200101__20201231_pp0p0"><span style="-sec-ix-hidden: xdx2ixbrl1253">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zR2ORlV9Fn6h">0.07%</span> - <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zNnwqjX6eDw6">0.09%</span> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd">0.05%</span> - <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd">2.56%</span> </span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the changes in the
derivative liabilities during the year ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_z02ktFzQQHF7" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Fair Value
    Measurements Using Significant Observable Inputs (Level 3)</b></td><td style="padding-bottom: 1pt; text-align: left"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Balance - December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"><span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20191231_zBxGfvO9IJ8i">4,744,134</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as debt discounts</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zbXAB9tZVFq2">1,673,393</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zTZpxpMALvz9">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231_zHxNjagvBuT9">5,136,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20200101__20201231_z8zgZhHwa1Lb">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Balance - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_pp0p0">1,025,691</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_zD1wIeMPKR7j">708,611</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20210101__20211231_zGMtSIY2xJGl">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DerivativeFairValueOfDerivativeNet_pp0p0_c20211231_zOIpmYRQwqRh"><span style="-sec-ix-hidden: xdx2ixbrl1268">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table summarizes the change in fair
value of derivative liability included in the income statement for the year ended December 31, 2021 and 2020, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z0upUdeu6G22" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Years Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_906_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20210101__20211231_z1nR7WNMm4il"><span style="-sec-ix-hidden: xdx2ixbrl1271">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90A_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20200101__20201231_zsLJXlVp8Lf8">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Revaluation of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20210101__20211231_zQmQLgjiu6el">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20200101__20201231_zNCqexi9fToc">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">(Gain) on change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20210101__20211231_zMhLnCCPccP6">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20200101__20201231_zdqBQp097T96">255,614</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesAndFairValueTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for derivatives and fair value of assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -URI http://asc.fasb.org/topic&amp;trid=2155941<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -URI http://asc.fasb.org/topic&amp;trid=2229140<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativesAndFairValueTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599600614360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY</a></td>
<td class="text"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zewHaq0bClAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 11 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s authorized capital consists of
<span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zAI5agVktenh">300,000,000</span> shares of common stock with a par value of <span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_zU9YdQdh9tog">$0.001</span> per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7doZpM1xx5j">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up <span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zxRU1AUxJT22">10,000</span> shares, par value <span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zYmD8M4Pp2i">$0.001</span>. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an
equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series
A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate
of 51% of the total vote of stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, 100,000 shares
of common stock were converted into 10,000 shares of Series A Preferred Stock by our management.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z75pQZ7BAaUe"><span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zfSMJN61U0G8"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zurE6S2DBQeg"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z9MsZmJZiAS3">10,000</span></span></span></span> shares of
Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_905_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziKn3Yw0C1G">On November 11, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting
of up <span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zaF0PufHQB01">200,000</span> shares, par value <span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zH8MnghR843">$0.001</span>. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation
preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders,
as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of
Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares
of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred
Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of
one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject
to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year
ended December 31, 2021,&#160;<span id="xdx_909_eus-gaap--IncrementalCommonSharesAttributableToConversionOfPreferredStock_c20210101__20211231_zurBjx1PiQJj">21,000,000</span>&#160;shares of common stock were converted into&#160;<span id="xdx_90B_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zblbAbXCipP7">21,000</span>&#160;shares of Series B Preferred
Stock by our management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of December
31, 2021 and 2020,&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231_zUD0ljsNwfb4"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20211231_z7DJVN40hd6h">21,000</span></span>&#160;and&#160;<span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231_zFy47Zns2k82"><span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20201231_zFoU11Tx0pAj">0</span></span>&#160;shares of Series B Preferred Stock were issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_900_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zdlWQI5Mc9u2">200,000</span> shares, par value <span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zZcA49LtDcmg">$0.001</span>. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to
the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution,
or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights
except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders
of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date,
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion,
the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20211221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z5PErtnQR1re"><span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_do_c20201221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zH6H2KfKAwTa"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20201221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zTSfGW3a7Jy5"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z8I7wp2isWh4">no</span></span></span></span> Series C Preferred
Stock was issued or outstanding.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231_z3WwdoveoDBd">51,638,526</span> shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zRylnJEVSaI1">41,562,500</span> shares issued for cash of <span id="xdx_909_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfhCvfvKpX21">$6,536,250</span>, of which <span id="xdx_906_ecustom--SubscriptionReceivable_c20210101__20211231_zHsWis9nkHbc">$100,000</span> was recorded
as subscription receivable as of December 31, 2021. The Company received the <span id="xdx_90A_eus-gaap--CommonStockSharesSubscriptions_iI_c20220103_z60AGaSjL6S9">$100,000</span> on January 3, 2022.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_905_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfzDfYK263si">2,230,394</span> shares, valued at <span id="xdx_909_ecustom--CommonStockIssuedForSettlementOfDebtValue2_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPvnUPcX5vJ1">$2,056,530</span>, issued for settlement of debt of
<span id="xdx_90C_eus-gaap--ExtinguishmentOfDebtAmount_pp0p0_c20210101__20211231_zprXwMt8Sq0j">$1,516,667</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231_z6JNRPKfkWW8">195,000</span> shares for services valued at <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20210101__20211231_zoCqg99Fuafe">$284,700</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zo7TVHZxUWV6">1,320,000</span> shares issued to our management for compensation valued at <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_pp0p0_c20210101__20211231_zut9OdkmJj5k">$1,037,568</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_901_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpdxupkwTgLd">250,000</span> shares for forbearance of debt valued at <span id="xdx_905_ecustom--CommonStockIssuedForForbearanceOfDebtValue_pp0p0_c20210101__20211231_zY7kowc6kNQ8">$49,925</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_90C_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5qVz8gog7n3">6,080,632</span> shares issued for conversion of debt of <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231_zqc8fJZr3JO9">$422,295</span></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021, the Company
terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_909_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVotB9YHPzz">1,294,600</span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_90E_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuyeaTc0V0Gi">400,000</span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231_zHIZtdlJhie7">100,224,841</span> shares of common stock, valued at fair market value on issuance as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ul style="margin-top: 0in; list-style-type: disc">

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxThabvDf55c">23,937,500</span> shares issued for cash of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20200101__20201231_zbZbSiqknxY9">$1,915,005</span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90A_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKfoaepaK6j9">12,818,145</span> shares issued for settlement of debt of <span id="xdx_909_eus-gaap--ExtinguishmentOfDebtAmount_pp0p0_c20200101__20201231_zQPmPGcc82Of">$889,093</span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMsCQ6Wxznwg">6,267,600</span> shares issued for services valued at <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20200101__20201231_zrIHsbTTfXx4">$647,858</span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_903_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBKwJvMUUNBc">1,150,000</span> shares issued for forbearance of debt of <span id="xdx_908_ecustom--CommonStockIssuedForForbearanceOfDebtValue_pp0p0_c20200101__20201231_zltbPDkwNBvl">$92,250</span></li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90F_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwo4YgMhoeu2">46,575,378</span> shares issued for conversion of debt of <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQQIxq1M3o73">$1,396,440</span> &#160;</li>

<li style="margin: 0; text-align: justify; font-size: 10pt"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231_zWbtQeyYLhn6">9,476,218</span> shares issued for cashless exercised warrant &#160;</li>

</ul>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, <span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20211231_zzDtfmzDEW0k" title="Common stock, shares issued"><span id="xdx_90A_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zKuNLXnHViG9" title="Common stock, shares outstanding">147,477,358</span></span> and
<span id="xdx_908_eus-gaap--CommonStockSharesIssued_iI_c20201231_z7cIFFezBEnf" title="Common stock, shares issued"><span id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zgCWL69DiLC5" title="Common stock, shares outstanding">118,133,432</span></span> shares of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496171-112644<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496171-112644<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496189-112644<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -URI http://asc.fasb.org/topic&amp;trid=2208762<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496189-112644<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496171-112644<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496189-112644<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496180-112644<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598345720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#8211; PROVISION FOR INCOME TAXES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">NOTE 12 &#8211; PROVISION FOR INCOME TAXES</a></td>
<td class="text"><p id="xdx_803_eus-gaap--IncomeTaxDisclosureTextBlock_zTr6mhT1XJ6c" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 12 &#8211;&#160;PROVISION FOR INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company provides for income taxes under ASC 740,
&#8220;<i>Income Taxes.&#8221;</i>&#160;Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded
based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these
differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that
the Company will not realize tax assets through future operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The components of the Company&#8217;s deferred tax
asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2021 and
2020, are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zKMTuRTL6Vhl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20211231_zGfye4y7S5Q8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20201231">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_pp0p0_di_z968bcFtAXne" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify">Net Operating loss carryforward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">12,332,310</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8,601,999</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zO6HBB8iBTp5">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_zjVV3xA0NLgh">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,589,785</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,806,420</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_zmK6p8JOSRA5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,242</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,136,141</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,341,272</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zp2WMqu8olCi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">446,402</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">460,036</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, the Company has approximately
<span id="xdx_90D_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsApproximate_iNI_di_c20211231_zSpZddsbkP39">$12,332,000</span> of net operating losses (&#8220;NOL&#8221;) generated to December 31, 2021 carried forward to offset taxable income in future
years which expire commencing in fiscal 2037. NOLs generated in tax years prior to December 31, 2017, can be carryforward for twenty years,
whereas NOLs generated after December 31, 2017 can be carryforward indefinitely. In assessing the realization of deferred tax assets,
management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate
realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary
differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income
and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance
against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax
assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior to their
expiration.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Utilization of the NOL carry forwards may be subject
to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section
382 of the Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;). These ownership changes may limit the amount of the NOL
carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an &#8220;ownership change&#8221;
as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership
change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tax returns for the years ended 2016 through 2021
are subject to review by the tax authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32857-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330215-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32705-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 270<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6424409&amp;loc=d3e44925-109338<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -URI http://asc.fasb.org/topic&amp;trid=2144680<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598035352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - RELATED PARTY TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">NOTE 13 - RELATED PARTY TRANSACTIONS</a></td>
<td class="text"><p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zoLGwVp2DMK" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 13 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year
ended December 31, 2021, the Company loaned&#160;<span id="xdx_909_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zK6MB5at2Npg">$220,674</span>&#160;to our CEO and applied to due to CEO of&#160;<span id="xdx_90D_eus-gaap--IncreaseDecreaseInDueToOfficersAndStockholders_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zgnDNbjvUPNh">$8,004</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the year
ended December 31, 2021, the Company wrote off due from related party of&#160;<span id="xdx_909_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20210101__20211231_zQXoJV1y3iIh">$10,148</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
loaned <span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zw4aOKgutsu6">$20,182</span> to related parties who are a stockholder and a former director, collected <span id="xdx_90F_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zreTZoR2lgzf">$20,197</span> and wrote off amounts totaling <span id="xdx_90A_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zFNNdduOjMR6">$43,375</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company loaned <span id="xdx_90D_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zNe39PGtdVn6">$220,674</span> and <span id="xdx_90C_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zvIDoACIKKLj">$18,888</span> to a related party and collected <span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zoubqBQ1SxK">$226</span> and <span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zPbEPn3cXYPi">$2,088</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
due from related parties of <span id="xdx_907_eus-gaap--DueFromRelatedParties_iI_c20211231_zVAex2DUKjG1">$424,086</span> and <span id="xdx_90E_eus-gaap--DueFromRelatedParties_iI_c20201231_zSk2IQ7UsVqk">$221,790</span>, respectively. The loans are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company borrowed <span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zGrVL9jWWg8k">$0</span> and <span id="xdx_90B_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zqSNu81ih7y6">$20,182</span> from CEO and CFO of the Company, and repaid <span id="xdx_905_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zTWoeXoeaIUi">$90,787</span> and <span id="xdx_90F_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_znY2oPTeQth6">$20,197</span> to the CEO and CFO, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
borrowed <span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_z2CyL0R4XSzl">$20,000</span> from Francisco Bunt who owns <span id="xdx_90A_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20211231_zGHiRZTujnoh">49%</span> of loT Labs and repaid <span id="xdx_90A_eus-gaap--RepaymentsOfSubordinatedShortTermDebt_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zm9rS5Uaf0xe">$20,000</span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021 and 2020, the Company had
amounts due to related parties of <span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_pp0p0_c20211231_zmQ3vnXTk0hb">$26,613</span> and <span id="xdx_90A_eus-gaap--DueToRelatedPartiesCurrent_c20201231_pp0p0">$94,616</span>, respectively, which included <span id="xdx_901_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zETcYbtnZEDg">$0</span> and <span id="xdx_903_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20201231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zl3CORHV106f">$60,000</span> to Francisco Bunt (Note 4), respectively.
The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Debt to Equity Swap</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 the Company
recorded a debt to equity swap of <span id="xdx_904_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zpgebpaHlsTf">$1,647,150</span> as additional paid in capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2021, the Company appointed three independent
directors. Effective on July 1, 2021 and thereafter, all directors shall be compensated monthly up to <span id="xdx_908_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210701_z3gAkf2sEVBh">4,000</span> shares of common stock and
cash of <span id="xdx_90E_eus-gaap--OfficersCompensation_c20210101__20211231_z4nLAZ9zAznl">$1,000</span> for their service as directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 2, 2019, the Company entered into Employment
Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#8217;s Board of Directors
with an annual salary of <span id="xdx_90F_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zfXmjmjU8Fh9">$168,000</span> with an annual bonus of <span id="xdx_90F_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_z1LJssjTihId">3%</span> of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer
with an annual salary of <span id="xdx_909_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z6kkHuDBLFy3">$120,000</span> with an annual bonus of <span id="xdx_907_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z7teLIX5GM7i">3%</span> of our net income; and Alvaro Quintana Cardona as Chief Operating Officer
and Chief Financial Officer with an annual salary of <span id="xdx_902_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zjQWbSw9lRV7">$144,000</span> with an annual bonus of <span id="xdx_908_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_z1F5FHRFx0R1">3%</span> of our net income. The Employment Agreements
have a term of <span id="xdx_904_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zNTnBEr6sile"><span id="xdx_90E_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zfDzxvJyiyq3"><span id="xdx_900_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zGhRXXSjgfIf">36 months</span></span></span>, are renewable automatically for 24-month periods, unless the Company gives written notice at least 90 days prior
to termination of the initial 36-month term. The Company shall have the right to terminate any of the employment agreements at any time
without prior notice, but in that event, the Company shall pay these persons salaries and other benefits they are entitled to receive
under their respective agreements for three years. The above executive officers agreed to two year non-compete and non-solicit restrictive
covenants with the Company. If any of the executive officers are terminated for cause they shall forfeit any rights to severance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 1, 2020, our board of directors approved
amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our Chief
Commercial Officer, Juan Carlos Lopez Silva.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr. Iglesias
extended the term of employment from <span id="xdx_902_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_z7HUs3BfBrPa">36</span> months to <span id="xdx_907_ecustom--EmploymentAgreementTerm_dtM_c20201001__20201101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zTH3vbJNKmlb">60</span> months. <span id="xdx_901_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zuh7H36Pzsi9">The now five year employment agreement with Mr. Iglesias provides that we
will compensate him with a salary of $17,000 monthly and he is eligible for quarterly bonus of 250,000 shares of our common stock. If
we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares of our common
stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined
by considering the average price per share of the Company&#8217;s common stock on the OTC Markets during the last 10 days and applying
a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion
price for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr. Quintana
extended the term of employment from <span id="xdx_904_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zhfn1SHi29gg">36</span> months to <span id="xdx_90F_ecustom--EmploymentAgreementTerm_dtM_c20201001__20201101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zn2xhBzuUXm3">60</span> months. <span id="xdx_90C_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zep0IIfYIlmj">The now five year employment agreement with Mr. Quintana provides that he
is eligible for quarterly bonus of 200,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Quintana may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Quintana has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The amended employment agreement in favor of Mr. Silva
extended the term of employment from <span id="xdx_903_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zPRx90vrFHrb">36</span> months to <span id="xdx_90A_ecustom--EmploymentAgreementTerm_dtM_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zIRUWwvIXug8">60</span> months. Mr. <span id="xdx_905_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zkVuKoRVVjTj">Silva is eligible for quarterly bonuses of 150,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares
of our common stock at the average price of our common stock during the last 10 days after applying a discount of 25%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 3, 2020, Oscar Brito resigned as a member
of our Board of Directors. There was no known disagreement with Mr. Brito on any matter relating to our operations, policies or practices.
The Company provided the severance package as follows;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="text-align: left; vertical-align: top; width: 2%">&#8226;</td>
    <td style="font-size: 10pt; width: 96%"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zLLln72qiAr3">2,000,000</span> shares of common stock valued at <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zcUS76gIUSs9">$300,000</span> &#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Additional <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoAntDilutionMember_zliT2WnN3nAb">173,000</span> shares in order to apply the anti-dilution protection, valued at <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoAntDilutionMember_zW2qRat7ObT1">$10,034</span> &#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Forgiveness of amounts due to the Company totaling <span id="xdx_902_eus-gaap--DebtInstrumentDecreaseForgiveness_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zPd4ixh6pnzf">$43,375</span> &#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#160;</td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: left; vertical-align: top">&#8226;</td>
    <td style="font-size: 10pt">Cash payment of <span id="xdx_903_eus-gaap--PaymentsForOtherDeposits_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zbjiDCNM0MY6">$15,000</span>. &#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 16, 2020, our Board of Directors adopted
a Director Compensation Plan that applies to members of our Board of Directors. Below are the features of the plan:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 2%">&#160;</td>
    <td style="vertical-align: top; text-align: left; width: 2%">&#160;&#8226;</td>
    <td style="width: 96%; font-size: 10pt">All Directors shall receive reimbursement for reasonable travel expenses incurred to attend Board and committee meetings. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">All Directors shall be compensated <span id="xdx_901_eus-gaap--OfficersCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsMember_zCCWET3am9G">$3,000</span> monthly for their service as Directors. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">In lieu of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's Common Stock equal to the total cash compensation divided by the average market value of the Company's Common Stock during the last 10 trading days and applying a discount of 10%. &#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"/></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: left">&#8226;</td>
    <td style="font-size: 10pt">Directors Alvaro Cardona and Leandro Iglesias shall each receive <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeandroIglesiasAndAlvaroCardonaMember_zYLrJgjKsCg8">1,000,000</span> shares of the Company&#8217;s Common Stock, valued at <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeandroIglesiasAndAlvaroCardonaMember_zQ2gCPf7j1oe">$70,000</span> each, for their service as members of the Board of Directors for the period from June 2018 to December 2019. &#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the years ended December 31, 2021 and 2020,
the Company recorded management salaries of <span id="xdx_901_eus-gaap--PaymentForManagementFee_c20210101__20211231_z1Bm8ZBAHfHl">$558,000</span> and <span id="xdx_904_eus-gaap--PaymentForManagementFee_c20200101__20201231_zEdL5cdZ3j05">$510,000</span> and bonuses of <span id="xdx_90D_eus-gaap--AccruedBonusesCurrent_iI_c20211231_zHFw8tVGde2f">$976,200</span> and <span id="xdx_90A_eus-gaap--AccruedBonusesCurrent_iI_c20201231_z1Oy10Ay8Wy9">$0</span>, respectively, of which <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20210101__20211231_zmtVLSjsTSsc">$1,037,568</span> and
<span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20200101__20201231_z4qmcSNXks3h">$0</span> were stock based compensation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2020, the Company
settled accrued salary &#8211;&#160;management of <span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20201231_zESSptjNKzu3">$619,531</span> and issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ManagementSalaryMember_zw708pOgHHtg">10,851,199</span> shares.&#160;As at December 31, 2021 and 2020, the Company
recorded and accrued management salaries of <span id="xdx_904_eus-gaap--AccruedSalariesCurrent_iI_c20211231_zPHV7Lr0xKAj">$92,229</span> and <span id="xdx_908_eus-gaap--AccruedSalariesCurrent_iI_c20201231_zW85ZpnKfIt9">$22,300</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -URI http://asc.fasb.org/topic&amp;trid=2122745<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598077144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z6W1X7Q9Aoah" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 14 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not entered into any long-term leases,
contracts or commitments. The Company leases facilities which the term is <span id="xdx_904_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20211231_znRVHxZ766pb">12 months</span>. For the years ended December 31, 2021 and 2020, the
Company incurred <span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20210101__20211231_zkVSCSmhziwa">$37,823</span> and <span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20200101__20201231_zbsHqNQtvdZ4">$18,400</span>, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><i>Advisory
service</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">On March 3,
2020, we appointed Oscar Brito as an advisor to our Board of Directors and agreed to pay him&#160;<span id="xdx_906_eus-gaap--NoninterestExpenseDirectorsFees_pp0p0_c20210101__20211231_zGe0jaOuBDNe">$5,000</span>&#160;per month for such services.
Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid&#160;<span id="xdx_90D_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_c20210211_zsWPysO6t0x2">$12,600</span>&#160;and the service was
terminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">On January 4,
2021, the Company terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;<span id="xdx_900_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zriWtNzdaRA4">1,294,600</span>&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;<span id="xdx_902_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXNtl12mPRtl">400,000</span>&#160;shares
of the Company&#8217;s common stock in connection with the services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI http://asc.fasb.org/topic&amp;trid=2127136<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI http://asc.fasb.org/topic&amp;trid=2144648<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 440<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6491277&amp;loc=d3e6429-115629<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599590872600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 15 - SEGMENT - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">NOTE 15 - SEGMENT</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_zEWSpdmH0s18" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 15 - SEGMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021 and 2020, the Company operates
in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment
are located<b>.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Operating Activities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows operating activities information
by geographic segment for the years ended December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2021</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B3_znYyFn20daN9" style="display: none; visibility: hidden">NOTE 15 - SEGMENT - Schedule of Operating Activities
by Geographic Segment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i/></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zSDGJDqAU7Ik">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zdF4wB3TPZz3">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zdatMTQsyCI6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20211001__20211231_zpVB1fmF3Zc6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-weight: bold">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_ztn4cu4UaUH9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">60,112,852</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">4,681,978</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">64,702,018</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zyoSAYreGODk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">59,274,781</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,986,334</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">63,168,303</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zvmPtM71tEw4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">838,071</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">695,644</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1453">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,533,715</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zInQtETKs5md" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zcA6TuCXppUi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,733,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">784,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1463">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,517,631</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zn84aJpjdJZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,895,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(88,408</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1468">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,983,916</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zCsS4GeJyCC8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(897,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,422</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1473">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(880,085</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ProfitLoss_pp0p0_zONnP1X1uZid" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,793,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(70,986</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1478">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,864,001</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Year ended December 31, 2020</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zkhZts7ZiHn8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_ziZhOLdhDLHj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zGpZt0iiJape">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20201001__20201231_zoiO2yPaR02f">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USA</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Switzerland</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Elimination</td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_40D_eus-gaap--Revenues_zd6cLDupQsh2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; font-size: 10pt; text-align: justify">Revenues</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">39,495,542</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">5,432,022</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">(17,558</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 3%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 12%; font-size: 10pt; text-align: right">44,910,006</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zfhk08xoLzDd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Cost of revenue</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">39,308,347</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,656,865</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(17,558</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">43,947,654</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--GrossProfit_z41r4MkED2y8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Gross profit</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">187,195</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">775,157</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1493">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">962,352</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zJu277dHIYYh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: justify">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_zxCC1QYY3Ek9" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">General and administration</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">3,359,237</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">815,130</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1503">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">4,174,367</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_pp0p0_zFQPUrZ8gH7j" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify">Operating loss</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(3,172,042</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(39,973</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1508">&#8212;</span>&#160;&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(3,212,015</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzeSZfy4o2sd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,356,881</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(130,434</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1513">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,487,315</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--ProfitLoss_pp0p0_zvNRvjSDvfOe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">&#160;Net loss</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,528,923</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(170,407</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1518">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,699,330</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table shows asset information by geographic
segment as of December 31, 2021 and 2020:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z508qEVBZYUk">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyW6ufy5yIFl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z3g2VVsMAQub">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20211231_ztNHPsv5s0Lg">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_z3WJQedhsuQk" style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zF1hZ6Pt9PFf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">6,566,524</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z6qVHmavTuli" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zCS0JH7JdFij" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zosS4E8IOTM6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zHIxoHYe3Hl3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1546">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1548">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zpMV90biwmz8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zugo3Eksh3r1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbUxrEhMGjUh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20201231_zovb4cRxc8n5">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; text-align: justify"><b>December 31, 2020</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>USA</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Switzerland</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Elimination</b></td><td style="font-weight: bold; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><b>Total</b></td></tr>
  <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zMLq66GD3ON6" style="vertical-align: bottom">
    <td style="text-align: justify">Assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zEwOSCNlWmA2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; text-align: justify; text-indent: 10pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,245,725</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,225,399</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(889,540</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,581,584</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AssetsNoncurrent_i01I_zFgUHprP51jk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,478,147</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">561,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(1,669,515</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,370,183</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LiabilitiesAbstract_iB_zvV32vRB0jf6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zgzi0cKEVlKe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: 10pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,630,060</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,171,419</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(889,540</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7,911,939</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesNoncurrent_i01I_z6p2oa2GP7nd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; text-indent: 10pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">432,048</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1578">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">434,864</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A5_z29UKMJbvnri" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b/></p>

<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
<td class="nump">$ 64,702,018<span></span>
</td>
<td class="nump">$ 44,910,006<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
<td class="nump">63,168,303<span></span>
</td>
<td class="nump">43,947,654<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
<td class="nump">1,533,715<span></span>
</td>
<td class="nump">962,352<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
<td class="nump">4,517,631<span></span>
</td>
<td class="nump">4,174,367<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
<td class="num">(2,983,916)<span></span>
</td>
<td class="num">(3,212,015)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other expense</a></td>
<td class="num">(880,085)<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
<td class="num">(880,085)<span></span>
</td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">&#160;Net loss</a></td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,330)<span></span>
</td>
<td class="num">(3,864,001)<span></span>
</td>
<td class="num">(6,699,482)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">6,566,524<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
<td class="nump">6,566,524<span></span>
</td>
<td class="nump">3,581,584<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">2,493,118<span></span>
</td>
<td class="nump">2,370,183<span></span>
</td>
<td class="nump">2,493,118<span></span>
</td>
<td class="nump">2,370,183<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">2,363,015<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
<td class="nump">2,363,015<span></span>
</td>
<td class="nump">7,911,939<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">275,729<span></span>
</td>
<td class="nump">434,864<span></span>
</td>
<td class="nump">275,729<span></span>
</td>
<td class="nump">434,864<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember', window );">U S A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">60,112,852<span></span>
</td>
<td class="nump">39,495,542<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">59,274,781<span></span>
</td>
<td class="nump">39,308,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">838,071<span></span>
</td>
<td class="nump">187,195<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">3,733,579<span></span>
</td>
<td class="nump">3,359,237<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(2,895,508)<span></span>
</td>
<td class="num">(3,172,042)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other expense</a></td>
<td class="num">(897,507)<span></span>
</td>
<td class="num">(3,356,881)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">&#160;Net loss</a></td>
<td class="num">(3,793,015)<span></span>
</td>
<td class="num">(6,528,923)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">5,783,859<span></span>
</td>
<td class="nump">3,245,725<span></span>
</td>
<td class="nump">5,783,859<span></span>
</td>
<td class="nump">3,245,725<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">4,468,491<span></span>
</td>
<td class="nump">3,478,147<span></span>
</td>
<td class="nump">4,468,491<span></span>
</td>
<td class="nump">3,478,147<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">1,070,972<span></span>
</td>
<td class="nump">5,630,060<span></span>
</td>
<td class="nump">1,070,972<span></span>
</td>
<td class="nump">5,630,060<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,816<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,816<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember', window );">Switzerland [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">4,681,978<span></span>
</td>
<td class="nump">5,432,022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">3,986,334<span></span>
</td>
<td class="nump">4,656,865<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">695,644<span></span>
</td>
<td class="nump">775,157<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">784,052<span></span>
</td>
<td class="nump">815,130<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(88,408)<span></span>
</td>
<td class="num">(39,973)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other expense</a></td>
<td class="nump">17,422<span></span>
</td>
<td class="num">(130,434)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">&#160;Net loss</a></td>
<td class="num">(70,986)<span></span>
</td>
<td class="num">(170,407)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">997,216<span></span>
</td>
<td class="nump">1,225,399<span></span>
</td>
<td class="nump">997,216<span></span>
</td>
<td class="nump">1,225,399<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">609,189<span></span>
</td>
<td class="nump">561,551<span></span>
</td>
<td class="nump">609,189<span></span>
</td>
<td class="nump">561,551<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">1,506,594<span></span>
</td>
<td class="nump">3,171,419<span></span>
</td>
<td class="nump">1,506,594<span></span>
</td>
<td class="nump">3,171,419<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">275,729<span></span>
</td>
<td class="nump">432,048<span></span>
</td>
<td class="nump">275,729<span></span>
</td>
<td class="nump">432,048<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember', window );">Elimination [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="num">(92,812)<span></span>
</td>
<td class="num">(17,558)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="num">(92,812)<span></span>
</td>
<td class="num">(17,558)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">&#160;Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="num">(214,551)<span></span>
</td>
<td class="num">(889,540)<span></span>
</td>
<td class="num">(214,551)<span></span>
</td>
<td class="num">(889,540)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="num">(2,584,562)<span></span>
</td>
<td class="num">(1,669,515)<span></span>
</td>
<td class="num">(2,584,562)<span></span>
</td>
<td class="num">(1,669,515)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="num">(214,551)<span></span>
</td>
<td class="num">(889,540)<span></span>
</td>
<td class="num">(214,551)<span></span>
</td>
<td class="num">(889,540)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 24: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(26))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 34<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8981-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8721-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8844-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8657-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8721-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -URI http://asc.fasb.org/topic&amp;trid=2134510<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598095992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 16 &#8211; SUBSEQUENT EVENTS.<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">NOTE 16 &#8211; SUBSEQUENT EVENTS.</a></td>
<td class="text"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zgeSAhDNHpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 16 &#8211; SUBSEQUENT EVENTS</b>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent
to December 31, 2020 and through the date that these financials were made available, the Company had the following subsequent events:</span></p>

<p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 31, 2022 the Company sold <span id="xdx_900_ecustom--StockIssuedDuringPeriodSharesNewIssuesWithSubscription_c20220101__20220331_zr5YNvOrwzqf">2,000,000</span> common shares under a subscription agreement of our Regulation A offering statement for an
aggregated amount of <span id="xdx_906_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_c20220101__20220331_zvtbwG8pe6da">$1,000,000</span>. The shares were issued on April, 6, 2022.</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -URI http://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595467848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zYx6iDzc0vvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#8220;GAAP&#8221;) of the United
States of America. The Company&#8217;s fiscal year end is December 31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Consolidation Policy</a></td>
<td class="text"><p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zB2cA5Y3VF3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier AG (&#8220;Swisslink&#8221;),
ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT Labs&#8221;) and Global
Money One Inc (&#8220;Global Money One&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--UseOfEstimates_zXx76N7dCqNk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationsPolicy', window );">Business Combinations</a></td>
<td class="text"><p id="xdx_842_eus-gaap--BusinessCombinationsPolicy_z8ynCkwovcx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign Currency Translation and Re-measurement</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zJJWwM1VrPHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Foreign Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company translates its foreign operations to U.S.
dollar in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#8217;s functional currency is the Swiss
Franc (&#8220;CHF&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Assets and liabilities at the rate of exchange in effect at the balance
sheet date &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equities at historical rate &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Revenue and expense items at the average rate of exchange prevailing during
the period &#160;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#8217; equity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ForeignCurrencyDisclosureTextBlock_zZ1WKTOu8pSf" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49C_20211231_zcQW2TEJmb8a" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49E_20201231_zDJv5mhwv3p5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zTYAZKuwNlld" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0974</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.1304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zXByGBhRqhRa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0969</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0662</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBLCTTSjbJh9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in banks, money
market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had
no cash equivalents at December 31, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock', window );">Accounts Receivable and Allowance for Uncollectible Accounts</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zw1DLwwFleRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential
for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of <span id="xdx_90C_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_z6toRRf3SZmc">$0</span> and <span id="xdx_900_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z99cxb6q6PM7">$137,749</span>,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock', window );">Long-Lived Assets</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zdaYnLdnp6I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Long-Lived Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful
lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to
the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Fixed Assets</a></td>
<td class="text"><p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z8bINqobWnPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Fixed Assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#8217; estimated useful lives of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zYc5ocWH1zC1">3 years</span> for computers and laptops, <span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TelecommunicationsMember_zuCPpakBk6wa">5 years</span> for telecommunications equipment and switches;
and <span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_ztewdgDSU5O">5 years</span> for software using the straight-line method. Major additions and improvements are capitalized as additions to the property
and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets, are
expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain
events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability
of the carrying amounts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy', window );">Impairment of tangible and intangible assets</a></td>
<td class="text"><p id="xdx_840_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9JdhVepAZXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Impairment of tangible and intangible assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the
higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down
to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of
assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy', window );">Goodwill</a></td>
<td class="text"><p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z7fEQTUsAwYl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Goodwill</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We allocate goodwill to reporting units based on the
reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PostemploymentBenefitPlansPolicy', window );">Retirement Benefit Costs</a></td>
<td class="text"><p id="xdx_84E_eus-gaap--PostemploymentBenefitPlansPolicy_zmludbhYATq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Retirement Benefit Costs</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#8217;s obligations under the schemes are equivalent to those arising in a defined contribution
retirement benefit scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Net Income (Loss) Per Share of Common Stock</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_z6p03j8Ci2Vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per 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 is computed by dividing net income by the weighted average
number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential
dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result
would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from the computation
of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no potentially dilutive
shares of common stock outstanding for the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">Concentrations of Credit Risk</a></td>
<td class="text"><p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zHKK9Fu6PEy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended December 31, 2021 and 2020,
7 and 6 customers represented <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--SevenCustomersMember_z0bXUNW07o2k">88%</span> and <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20200101__20201231__srt--MajorCustomersAxis__custom--SixCustomersMember_zrJfl2mmgi02">70%</span> of our revenues, respectively. For the year ended December 31, 2021 <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_z9sJYrSbtRVa">68%</span> of the revenue comes
from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CreditLossFinancialInstrumentPolicyTextBlock', window );">Financial Instruments</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zyTfES7e0Fnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities
in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less
active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated
by, observable market data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Transactions involving related parties cannot be presumed
to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations
about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent
to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is not, however, practical
to determine the fair value of amounts due to related party&#8217;s due to their related party nature.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativesPolicyTextBlock', window );">Derivative Financial Instruments</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--DerivativesPolicyTextBlock_zilbNV7oE4li" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Derivative Financial Instruments</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes
in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black
Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative
instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement
or conversion of the instrument could be required within 12 months of the balance sheet date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zZIZJAVRVbGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Income Taxes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock', window );">Related Parties</a></td>
<td class="text"><p id="xdx_84B_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zPq9ujDfwOFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Related Parties</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 850,<i>&#160;&#8220;Related
Party Disclosures,&#8221;&#160;</i>for the identification of related parties and disclosure of related party transactions (see Note 13).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zdCLdhJBpX9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfSalesPolicyTextBlock', window );">Cost of revenue</a></td>
<td class="text"><p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z63uUDd0o2N8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cost of revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendor&#8217;s
network.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeasesPolicyTextBlock', window );">Lease</a></td>
<td class="text"><p id="xdx_844_eus-gaap--LessorLeasesPolicyTextBlock_zlzL2zg5t4Bb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Lease</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 842, &#8220;<i>Leases</i>&#8221;,<i>&#160;</i>we
determine if an arrangement is a lease at inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#8217;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDhfDdKRMKOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, ASC Subtopic
470-20 &#8220;<i>Debt&#8212;Debt with &#8220;Conversion and Other Options</i>&#8221; and ASC subtopic 815-40 &#8220;<i>Hedging&#8212;Contracts
in Entity&#8217;s Own Equity</i>&#8221;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a
scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of information about investment held by insurance company, excluding investment in related party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 15<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 320<br> -Section S99<br> -Paragraph 7<br> -Subparagraph (SX 210.12-15)<br> -URI http://asc.fasb.org/extlink&amp;oid=122147990&amp;loc=d3e611379-123010<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919249-210447<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 05<br> -Paragraph 4<br> -Subparagraph (a)-(d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6909625&amp;loc=d3e227-128457<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4273-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -URI http://asc.fasb.org/topic&amp;trid=2134479<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConsolidationPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123372394&amp;loc=d3e18823-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=d3e5614-111684<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfSalesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cost of product sold and service rendered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 705<br> -URI http://asc.fasb.org/topic&amp;trid=2122478<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfSalesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditLossFinancialInstrumentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 35<br> -Paragraph 7A<br> -URI http://asc.fasb.org/extlink&amp;oid=125515542&amp;loc=SL120269220-210453<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3D<br> -URI http://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL120267969-210447<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL82922895-210455<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 35<br> -Paragraph 13A<br> -URI http://asc.fasb.org/extlink&amp;oid=125515542&amp;loc=SL120267917-210453<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 35<br> -Paragraph 8A<br> -URI http://asc.fasb.org/extlink&amp;oid=124266218&amp;loc=SL120267834-210445<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 30<br> -Paragraph 4A<br> -URI http://asc.fasb.org/extlink&amp;oid=124256539&amp;loc=SL120269210-210444<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919260-210447<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=124255206&amp;loc=SL120267845-210446<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919253-210447<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919272-210447<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 30<br> -Paragraph 5A<br> -URI http://asc.fasb.org/extlink&amp;oid=124256539&amp;loc=SL120254536-210444<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3C<br> -URI http://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL120267966-210447<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 30<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=124268681&amp;loc=SL120267897-210452<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL82919244-210447<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3D<br> -URI http://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL120267862-210455<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.M.Q4)<br> -URI http://asc.fasb.org/extlink&amp;oid=122651532&amp;loc=SL122037091-237805<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3C<br> -URI http://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL120267859-210455<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -URI http://asc.fasb.org/extlink&amp;oid=124269663&amp;loc=SL120267853-210455<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditLossFinancialInstrumentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for its derivative instruments and hedging activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=d3e41620-113959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=d3e41638-113959<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5579245-113959<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=d3e41675-113959<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(n))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5579240-113959<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -URI http://asc.fasb.org/topic&amp;trid=2175825<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 05<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109226317&amp;loc=d3e202-110218<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.CC)<br> -URI http://asc.fasb.org/extlink&amp;oid=27011434&amp;loc=d3e125687-122742<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32247-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32847-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32840-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL116659661-227067<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32280-109318<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorLeasesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangements entered into by lessor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL117410129-209981<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919352-209981<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL117410129-209981<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL119206284-209981<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorLeasesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PostemploymentBenefitPlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 712<br> -URI http://asc.fasb.org/topic&amp;trid=2197446<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PostemploymentBenefitPlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99779-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99893-112916<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123372394&amp;loc=d3e18823-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123372394&amp;loc=d3e18823-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6191-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6161-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6143-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6061-108592<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6132-108592<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598383416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyDisclosureTextBlock', window );">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ForeignCurrencyDisclosureTextBlock_zZ1WKTOu8pSf" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49C_20211231_zcQW2TEJmb8a" style="font-weight: bold; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="3" id="xdx_49E_20201231_zDJv5mhwv3p5" style="font-weight: bold; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zTYAZKuwNlld" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 68%; text-align: justify">Spot CHF: USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0974</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.1304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zXByGBhRqhRa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Average CHF: USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0969</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.0662</td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124440516&amp;loc=d3e30885-110895<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -URI http://asc.fasb.org/topic&amp;trid=2175825<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6897108&amp;loc=SL6897125-166521<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598381176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock', window );">NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zpyb9MVRCaIe" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20200415_zvNAXiQg6EAl">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: justify; padding-bottom: 1pt">Total purchase price</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><span id="xdx_909_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zwpz61hgKJ62">180,000</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_znx7WTz3xAzj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,781</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_znCGwIviEvml" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">953</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zAY6sJeFGdG6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,075</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zhZhVrDC8Qd8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Intangible asset</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">21,875</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_zvtFL7LcXkt1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total identifiable assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,684</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zB38vKi4nW44" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Accounts payable</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_zlCH0F79BPs3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total liabilities assumed</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zpdyuVF33ohc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Net assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">192,584</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_z9Mg3B5YbPX4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Non-controlling interest</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">94,366</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zQVuvavLIxk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt">Total net assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">98,218</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Goodwill_iI_zbaz58bS7Ihb" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">81,782</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock', window );">NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9fzv7Bs0WUk" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20210101__20211231_zJJFWqUI1Nnl">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_405_eus-gaap--BusinessAcquisitionsProFormaRevenue_zdjKBDr4tVv7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">55,784,168</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_zw5XwqaQfyKh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">54,631,017</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--BusinessAcquisitionsProFormaGrossProfit_zGj8s4HzSF71" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,153,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zDqIOPmKxiw4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,224,903</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z3kPndpGhnN5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,071,752</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaOtherExpense_zvmo87eyvHv7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,487,315</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zK8dhVG9tfkk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,559,067</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaInformationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598373896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCurrentAssetsTextBlock', window );">NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--OtherCurrentAssetsTextBlock_zWAYAfIxsgR5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20211231_zYHyRkjFnr46">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20201231_zrJpZKkVXv9i">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_402_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_zsU2aOJflYYe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">100,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_z2HNtJuETR28" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">143,187</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">77,557</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_zVCEGUr8uXsf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,320</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0964">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--IncomeTaxReceivable_iI_zG6jXcbYvOXl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">603</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">600</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zpPCUmnDkkOa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="display: none; padding-bottom: 2.5pt; visibility: hidden"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt; visibility: hidden">Total prepaid and other
    current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">267,110</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78,157</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCurrentAssetsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for other current assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCurrentAssetsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598057368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock', window );">NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zctZm56Jz3R" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20211231_zNqLCFPe3boh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20201231_zsj4wHo48a86">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zJqEbUPv7DAh">258,871</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_pp0p0">259,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zpvZS8Hh7XVf">618,125</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_pp0p0">530,514</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zFqGlmd1WZa1">108,805</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zzHqtydi4QD4">47,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zZrqTf46yysk">985,801</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zGBTge543y0h">836,720</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20211231_z1UtLqoX1JI2">576,419</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20201231_zceOZIKKBipi">486,190</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20211231_zmmDYry6n4Wg">409,382</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0">350,530</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, deprecation expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 980<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=84167750&amp;loc=d3e42232-110370<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598025656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211;LOANS PAYABLE (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDebtTableTextBlock', window );">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zX8CGDm11ZZ6" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       </tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December
                                            31,</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left">Unique Funding Solutions_2</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zltDn6yruRS4" style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0993">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_pp0p0">2,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span id="xdx_908_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zkjc2m1Dd67d">Note was issued on October 12, 2018 and due on January 17, 2019</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zx3iltkvl7gk">28.6%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">YES LENDER LLC 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zywUZdvIKuPc"><span style="-sec-ix-hidden: xdx2ixbrl0997">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_pp0p0">5,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90F_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zPSdjWCz3jL5">Note was issued on August 3, 2020 and due on January 12, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zBy3FtH2ThZ5">26.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Advance Service Group LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zAqyxf1nLG7d"><span style="-sec-ix-hidden: xdx2ixbrl1001">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_pp0p0">12,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zL0UTSFnvNZb">Note was issued on October 20, 2020, and due on February 19, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zqMBcsvBOMwf">29.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zfjrm2YwiXY6"><span style="-sec-ix-hidden: xdx2ixbrl1005">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_z7Lz3ujz5yri">63,158</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zLT6rDB6ZvQ">Note was issued on March 18, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zIZAA0vmTBIa">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zAiBD4oQQWWc"><span style="-sec-ix-hidden: xdx2ixbrl1009">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_pp0p0">68,421</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_z7AEPgbjYOV2">Note was issued on March 25, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zHfbTSg5HOmf">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zDlFHKYnRlF5"><span style="-sec-ix-hidden: xdx2ixbrl1013">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_pp0p0">66,316</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zPKZzXLgs7kh">Note was issued on April 1, 2020 and due on October 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zGj12nsgdQEb">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z3d8n0mKqs68"><span style="-sec-ix-hidden: xdx2ixbrl1017">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_pp0p0">73,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z9U38UUbB1Ok">Note was issued on April 2, 2020 and due on October 2, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z23ZYpxaNHoc" style="font: 10pt Times New Roman, Times, Serif; text-align: right">12.0%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 5</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zYurnH1Rx2L1"><span style="-sec-ix-hidden: xdx2ixbrl1021">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_pp0p0">36,842</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zSkf7W76NPz9">Note was issued on April 7, 2020 and due on October 7, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zdhmhpWkxLnf">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 6</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_z54QFnCqfEee" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1025">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_pp0p0">84,211</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zVVrYbmTl6sh">Note was issued on April 15, 2020 and due on October 15, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zipL44y8PPe1">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 7</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zuorVINMhipi"><span style="-sec-ix-hidden: xdx2ixbrl1029">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right">55,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zXnqBvSY0lRc">Note was issued on April 20, 2020 and due on December 15, 2020</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zucm1TS2yLFc">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Apollo Management Group, Inc 14</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_z3VLLGvCsTg6"><span style="-sec-ix-hidden: xdx2ixbrl1033">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_pp0p0">32,432</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_ztouDUuBTJre">Note was issued on December 4, 2020 and due on January 4, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_zlp69iOyL0Ye">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Labrys Fund</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zG71vnN3vza"><span style="-sec-ix-hidden: xdx2ixbrl1037">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_pp0p0">280,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zFG7FfKGUoh2">Note was issued on June 26, 2020 and due on April 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zJymtB7sr7xe">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z7WheOtK0I3"><span style="-sec-ix-hidden: xdx2ixbrl1041">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_pp0p0">300,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z0bmrlhzxpZ5">Note was issued on September 1, 2020 and due on September 1, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_zQokyldm4Vke">12.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 1</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zmZpsPY6NIPi"><span style="-sec-ix-hidden: xdx2ixbrl1045">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_pp0p0">77,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zneqpQndq1k7">Note was issued on December 10, 2020 and due on January 9, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zUKlqNbC1ODb">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 2</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zWlaaf3PALi6"><span style="-sec-ix-hidden: xdx2ixbrl1049">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_pp0p0">27,778</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zuXloisLcrb8">Note was issued on December 18, 2020 and due on January 17, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zxZzGUAnySzl">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 3</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_ze7iY0DEwAZj"><span style="-sec-ix-hidden: xdx2ixbrl1053">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_pp0p0">55,556</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zvanRz0RKgg6">Note was issued on December 24, 2020 and due on January 23, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zB8Uy6JFNHka">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">M2B Funding Corp 4</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z0HbUbsaVwca"><span style="-sec-ix-hidden: xdx2ixbrl1057">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_pp0p0">111,111</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_90A_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_zQJ7W4j2Gsx2">Note was issued on December 30, 2020 and due on January 29, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z1AsueT7Apqh">22.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z1Qy2ec9O9u2">222,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zQM6gElfIi04"><span style="-sec-ix-hidden: xdx2ixbrl1062">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zxi7VJbhhAR5">Note was issued on November 1, 2021 and due on January 30, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_ztEBaqb2jRmj">18.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Martus</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zeAD8y1fWxbd">100,634</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--MartusMember_pp0p0">108,609</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z748Vbpqso9h">Note was issued on October 23, 2018 and due on January 3, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQdaKnNfOm6d">5.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zvOVFkg0okvb">9,605</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_pp0p0">49,187</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRSxCoaDFhAb">Note was issued on April 8, 2019 and due on October 4, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z3BNzS3PBSBf">7.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zY2ykXg2v8l5">109,690</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_pp0p0">113,040</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"><span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zsp5dDHcy7nf">Note was issued on April 1, 2020 and due on March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_znMz6Ia9ME4l">0.0%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231_zFnmQpU0CPJj">442,151</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231_pp0p0">1,622,669</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zkNcQ3GUSB3l">7,406</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zva65SOCcW3b">19,221</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--LongTermDebt_pp0p0_c20211231_zFxvNZPDVCm4">434,745</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebt_c20201231_pp0p0">1,603,448</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20211231_zg5vhyT4OP19">315,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--LongTermDebtCurrent_c20201231_pp0p0">1,332,612</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20211231_zV9f2avd8O18">119,295</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermDebtNoncurrent_c20201231_pp0p0">270,836</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: right">&#160;</td><td style="text-align: right">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock', window );">NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zB3K59bSIBh2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Alonso Van Der Biest</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_zwM2FM231OT7"><span style="-sec-ix-hidden: xdx2ixbrl1089">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_pp0p0">80,200</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Alvaro Quintana</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_zUEd1wtI8gQk"><span style="-sec-ix-hidden: xdx2ixbrl1091">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_pp0p0">10,587</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z6Lp3hTRYeud">19,929</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_pp0p0">1,737,512</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_z8vF2GG0RCE3">219,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_pp0p0">226,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--LoansPayable_pp0p0_c20211231_zKDEFMqvuw84">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayable_c20201231_pp0p0">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--LoansPayableCurrent_pp0p0_c20211231_zC2MEdJojYFd">239,308</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayableCurrent_c20201231_pp0p0">2,054,379</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LongTermLoansPayable_pp0p0_c20211231_zgrxXR21YgV1"><span style="-sec-ix-hidden: xdx2ixbrl1101">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--LongTermLoansPayable_c20201231_pp0p0"><span style="-sec-ix-hidden: xdx2ixbrl1102">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDebtTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598057368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 &#8211; OTHER CURRENT LIABILITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesTableTextBlock', window );">NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--OtherLiabilitiesTableTextBlock_zKSrwvrNPNHj" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_49B_20211231_zotgbsH6jSEc" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" id="xdx_499_20201231_z3eJezWwWpi5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zXkCKvLeE797" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">61,153</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">6,789</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--InterestPayableCurrent_iI_z7bFcV5gYvgc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accrued interest</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">170,960</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--ManagementFeePayable_iI_zMRZ2WUak8s7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Salary payable - management</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">92,229</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,300</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zHUxs9ONmBAa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Employee benefits</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">181,231</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zvtilzoxtIFj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">40,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,396</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zklA7DlyGeIg" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="display: none; font-size: 10pt; visibility: hidden">Total Other Current Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">307,049</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">413,676</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of other liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598060392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtTextBlock', window );">NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ShortTermDebtTextBlock_zYQ1nMG3hria" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20211231_zbNllWNTRo6k">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20201231_zHG4WK9Grydi">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left">Promissory notes &#8211; Issued in fiscal year 2019, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_907_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_z2rAN8mUWnl1"><span style="-sec-ix-hidden: xdx2ixbrl1144">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_90E_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_pdn0">5,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Promissory notes &#8211; Issued in fiscal year 2020, with variable conversion features</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_zwkz8T8lIwR3"><span style="-sec-ix-hidden: xdx2ixbrl1146">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_pdn0">623,660</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ConvertibleNotesPayable_iI_z3jMuWd7AAbe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1149">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">628,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_zZezg6nHbkq5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1152">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(372,290</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_ecustom--LoansPayableNetOfDiscount_iI_zWnF8jAGR5j3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">256,370</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--ConvertibleNotesPayableCurrent_iI_zp4msF4PO1Eh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: current portion of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1158">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">253,554</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ConvertibleLongTermNotesPayable_iI_zvjD6T0J7g17" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1161">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,816</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock', window );">NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zWK0yFFADMLj" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Warrants Outstanding</b></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Shares</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b><span style="font-size: 10pt"><b>Weighted</b></span>
                                                                                                                             Average</b></span> <span style="font-size: 10pt"><b>Exercise Price</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><span style="font-size: 10pt"><b>Weighted
                                                                                                                             Average Remaining Contractual life</b></span> <b>(in years)</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Outstanding, December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zQ7AptysM4O8">367,343</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_z5jYX87xvPu5">0.480</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zbvxdffoFE4c">4.05</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_z476j5aqv7rh">6,500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_z72xSoG1yEHe">0.024</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z98ObHLoW94g">6.00</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Reset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z5oNie2hnQ0f">10,813,001</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zYi9Zsd47uA1">0.014</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zC4VMBUvXaya">1.92</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cashless Exercised</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zt3yjaEPBeRg">10,597,010</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zGYfmqaQm1Fa">0.023</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_z2L1mWeOozJ4">4.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Settled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_zSuovDkc9qR7">7,083,334</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zcFqhDFgYqtk">0.012</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaBatSu3IXmb">1.64</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Outstanding, December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zK0SiNKoM2f6"><span style="-sec-ix-hidden: xdx2ixbrl1236">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zAOkHgZuhAgf"><span style="-sec-ix-hidden: xdx2ixbrl1237">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zzDpUzpI4So5"><span style="-sec-ix-hidden: xdx2ixbrl1238">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 50<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6784392&amp;loc=d3e188667-122775<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for short-term debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI http://asc.fasb.org/topic&amp;trid=2208564<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598077752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; DERIVATIVE LIABILITY (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock', window );">NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zpoPoodXAKO6" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>Year ended </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td>
    <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-bottom: 1pt"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>&#160;</b></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Expected term</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_901_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zkuXd9vb0jBc">0.16</span> - <span id="xdx_909_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zwBo2j8MHBT">1.18</span> years </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_902_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zRGeGQBZk2r2">0.02</span> - <span id="xdx_904_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zVcqxPdpc2V5">6.00</span> years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Expected average volatility</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zoMwYYxbhPv2">145%</span> - <span id="xdx_909_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zn7lS5Ex1BWe">241%</span> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd">74%</span> - <span id="xdx_906_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd">550%</span> </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--Dividends_pp0p0_c20210101__20211231_zDfWlZPeuin7"><span style="-sec-ix-hidden: xdx2ixbrl1252">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--Dividends_c20200101__20201231_pp0p0"><span style="-sec-ix-hidden: xdx2ixbrl1253">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zR2ORlV9Fn6h">0.07%</span> - <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zNnwqjX6eDw6">0.09%</span> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd">0.05%</span> - <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd">2.56%</span> </span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock', window );">NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_z02ktFzQQHF7" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Fair Value
    Measurements Using Significant Observable Inputs (Level 3)</b></td><td style="padding-bottom: 1pt; text-align: left"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Balance - December 31, 2019</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"><span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20191231_zBxGfvO9IJ8i">4,744,134</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as debt discounts</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zbXAB9tZVFq2">1,673,393</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zTZpxpMALvz9">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231_zHxNjagvBuT9">5,136,222</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20200101__20201231_z8zgZhHwa1Lb">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Balance - December 31, 2020</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_pp0p0">1,025,691</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Settled on issuance of common stock</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_zD1wIeMPKR7j">708,611</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_902_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20210101__20211231_zGMtSIY2xJGl">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Balance - December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DerivativeFairValueOfDerivativeNet_pp0p0_c20211231_zOIpmYRQwqRh"><span style="-sec-ix-hidden: xdx2ixbrl1268">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock', window );">NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z0upUdeu6G22" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Years Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2021</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2020</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left">Addition of new derivatives recognized as loss on derivatives</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_906_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20210101__20211231_z1nR7WNMm4il"><span style="-sec-ix-hidden: xdx2ixbrl1271">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90A_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20200101__20201231_zsLJXlVp8Lf8">1,040,636</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Revaluation of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90A_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20210101__20211231_zQmQLgjiu6el">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20200101__20201231_zNCqexi9fToc">1,296,250</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">(Gain) on change in fair value of the derivative</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20210101__20211231_zMhLnCCPccP6">317,080</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20200101__20201231_zdqBQp097T96">255,614</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123874694&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information about fair value of asset and liability not measured at fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2E<br> -URI http://asc.fasb.org/extlink&amp;oid=123874694&amp;loc=SL7498357-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of derivative liabilities at fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598050248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zKMTuRTL6Vhl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20211231_zGfye4y7S5Q8">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20201231">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td></tr>
  <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_pp0p0_di_z968bcFtAXne" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify">Net Operating loss carryforward</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">12,332,310</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8,601,999</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Effective tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zO6HBB8iBTp5">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_zjVV3xA0NLgh">21</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,589,785</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,806,420</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_zmK6p8JOSRA5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,242</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,136,141</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,341,272</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zp2WMqu8olCi" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">446,402</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">460,036</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599689432744">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyExchangeRateTranslation1', window );">Spot CHF: USD exchange rate</a></td>
<td class="nump">1.0974<span></span>
</td>
<td class="nump">1.1304<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeAverageExchangeRateFloor1', window );">Average CHF: USD exchange rate</a></td>
<td class="nump">1.0969<span></span>
</td>
<td class="nump">1.0662<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeAverageExchangeRateFloor1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average floor rate on a group of foreign currency derivatives for example, but not limited to, floors or collars.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeAverageExchangeRateFloor1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyExchangeRateTranslation1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Foreign exchange rate used to translate amounts denominated in functional currency to reporting currency.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6897108&amp;loc=SL6897125-166521<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32618-110901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyExchangeRateTranslation1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598103448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationDateOfIncorporation', window );">Entity Incorporation, Date of Incorporation</a></td>
<td class="text">Jun. 24,  2011<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationDateOfIncorporation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date when an entity was incorporated</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationDateOfIncorporation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595310168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Allowance for Loan and Lease Loss, Recovery of Bad Debts</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 137,749<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_SevenCustomersMember', window );">Seven Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="nump">88.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_SixCustomersMember', window );">Six Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">70.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_NoBadDebtRiskCustomersMember', window );">No Bad Debt Risk Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="nump">68.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerEquipmentMember', window );">Computer Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_TelecommunicationsMember', window );">Telecommunications [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerSoftwareIntangibleAssetMember', window );">Computer Software, Intangible Asset [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived Intangible Asset, Useful Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6351-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13531-108611<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13537-108611<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6404-108592<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=IQST_SevenCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_SevenCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=IQST_SixCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_SixCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=IQST_NoBadDebtRiskCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_NoBadDebtRiskCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_TelecommunicationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=IQST_TelecommunicationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerSoftwareIntangibleAssetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ComputerSoftwareIntangibleAssetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599600503864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Apr. 15, 2020</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome', window );">Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income</a></td>
<td class="nump">$ 180,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Cash</a></td>
<td class="nump">135,781<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther', window );">Other current assets</a></td>
<td class="nump">953<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment', window );">Property and equipment</a></td>
<td class="nump">34,075<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets', window );">Intangible asset</a></td>
<td class="nump">21,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets', window );">Total identifiable assets</a></td>
<td class="nump">192,684<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Accounts payable</a></td>
<td class="num">(100)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Total liabilities assumed</a></td>
<td class="num">(100)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets', window );">Net assets</a></td>
<td class="nump">192,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Non-controlling interest</a></td>
<td class="nump">94,366<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Total net assets</a></td>
<td class="nump">98,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">$ 81,782<span></span>
</td>
<td class="nump">$ 1,537,742<span></span>
</td>
<td class="nump">$ 1,537,742<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in the year of acquisition, when the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of assets acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -URI http://asc.fasb.org/extlink&amp;oid=123455525&amp;loc=d3e2207-128464<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of property, plant, and equipment recognized as of the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -URI http://asc.fasb.org/extlink&amp;oid=123455525&amp;loc=d3e2207-128464<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123413009&amp;loc=d3e4845-128472<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120320667&amp;loc=SL49117168-202975<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599600339592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Revenues</a></td>
<td class="nump">$ 55,784,168<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaCostOfRevenue', window );">Cost of revenues</a></td>
<td class="nump">54,631,017<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaGrossProfit', window );">Gross profit</a></td>
<td class="nump">1,153,151<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaOperatingExpenses', window );">Operating expenses</a></td>
<td class="nump">4,224,903<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaOperatingLoss', window );">Operating loss</a></td>
<td class="num">(3,071,752)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BusinessAcquisitionsProFormaOtherExpense', window );">Other expense</a></td>
<td class="num">(3,487,315)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss', window );">Net Loss</a></td>
<td class="num">$ (6,559,067)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaCostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaCostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaGrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaGrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaOperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaOperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaOperatingLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaOperatingLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BusinessAcquisitionsProFormaOtherExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BusinessAcquisitionsProFormaOtherExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598095992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 - ACQUISITION (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
</tr>
<tr><th class="th">
<div>Apr. 15, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination and Asset Acquisition [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired', window );">Business Acquisition, Percentage of Voting Interests Acquired</a></td>
<td class="nump">51.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome', window );">Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income</a></td>
<td class="nump">$ 180,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of voting equity interests acquired at the acquisition date in the business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=79982066&amp;loc=d3e1392-128463<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in the year of acquisition, when the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599593618088">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable', window );">Subscription receivable</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Other receivable</a></td>
<td class="nump">143,187<span></span>
</td>
<td class="nump">77,557<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherPrepaidExpenseCurrent', window );">Prepaid expenses</a></td>
<td class="nump">23,320<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReceivable', window );">Tax receivable</a></td>
<td class="nump">603<span></span>
</td>
<td class="nump">600<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Total prepaid and other current assets</a></td>
<td class="nump">$ 267,110<span></span>
</td>
<td class="nump">$ 78,157<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of subscription receivable from investors who have been allocated common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6787-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherPrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599597150152">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">$ 409,382<span></span>
</td>
<td class="nump">$ 350,530<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</a></td>
<td class="nump">576,419<span></span>
</td>
<td class="nump">486,190<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, Plant and Equipment, Net</a></td>
<td class="nump">409,382<span></span>
</td>
<td class="nump">350,530<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember', window );">Technology Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">258,871<span></span>
</td>
<td class="nump">259,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember', window );">Software Development [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">618,125<span></span>
</td>
<td class="nump">530,514<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember', window );">Other Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">108,805<span></span>
</td>
<td class="nump">47,206<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=IQST_TotalMember', window );">Total [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, Plant and Equipment, Gross</a></td>
<td class="nump">$ 985,801<span></span>
</td>
<td class="nump">$ 836,720<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=IQST_TotalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=IQST_TotalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599597926952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211; PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation, Depletion and Amortization, Nonproduction</a></td>
<td class="nump">$ 91,474<span></span>
</td>
<td class="nump">$ 68,602<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599591067480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="nump">$ 442,151<span></span>
</td>
<td class="nump">$ 1,622,669<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="nump">7,406<span></span>
</td>
<td class="nump">19,221<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Long-term Debt</a></td>
<td class="nump">434,745<span></span>
</td>
<td class="nump">1,603,448<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Long-term Debt, Current Maturities</a></td>
<td class="nump">315,450<span></span>
</td>
<td class="nump">1,332,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long-term Debt, Excluding Current Maturities</a></td>
<td class="nump">119,295<span></span>
</td>
<td class="nump">270,836<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_UniqueFundingSolutions2Member', window );">Unique Funding Solutions_2</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on October 12, 2018 and due on January 17, 2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">28.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_YesLenderLlcMember', window );">YES LENDER LLC</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">5,403<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on August 3, 2020 and due on January 12, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">26.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_AdvanceServiceGroupMember', window );">Advance Service Group [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">12,143<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on October 20, 2020, and due on February 19, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">29.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupIncMember', window );">Apollo Management Group, Inc</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">63,158<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on March 18, 2020 and due on December 15, 2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc2Member', window );">Apollo Management Group, Inc 2</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">68,421<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on March 25, 2020 and due on December 15, 2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc3Member', window );">Apollo Management Group, Inc 3</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">66,316<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 1, 2020 and due on October 1, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc4Member', window );">Apollo Management Group, Inc 4</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">73,684<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 2, 2020 and due on October 2, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc5Member', window );">Apollo Management Group, Inc 5</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">36,842<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 7, 2020 and due on October 7, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc6Member', window );">Apollo Management Group, Inc 6</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">84,211<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 15, 2020 and due on October 15, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc7Member', window );">Apollo Management Group, Inc 7</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">55,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 20, 2020 and due on December 15, 2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc14Member', window );">Apollo Management Group, Inc 14</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">32,432<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on December 4, 2020 and due on January 4, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_LabrysFundMember', window );">Labrys Fund</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">280,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on June 26, 2020 and due on April 1, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorpMember', window );">M2B Funding Corp</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">300,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on September 1, 2020 and due on September 1, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp1Member', window );">M2B Funding Corp 1</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">77,778<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on December 10, 2020 and due on January 9, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">22.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp2Member', window );">M2B Funding Corp 2</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">27,778<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on December 18, 2020 and due on January 17, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">22.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp3Member', window );">M2B Funding Corp 3</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">55,556<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on December 24, 2020 and due on January 23, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">22.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp4Member', window );">M2B Funding Corp 4</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">111,111<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on December 30, 2020 and due on January 29, 2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">22.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember', window );">Bridge Loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="nump">$ 222,222<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on November 1, 2021 and due on January 30, 2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">18.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_MartusMember', window );">Martus</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="nump">$ 100,634<span></span>
</td>
<td class="nump">108,609<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on October 23, 2018 and due on January 3, 2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_SwisspeersAgMember', window );">Swisspeers AG</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="nump">$ 9,605<span></span>
</td>
<td class="nump">49,187<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 8, 2019 and due on October 4, 2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">7.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member', window );">Darlene Covi19</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="nump">$ 109,690<span></span>
</td>
<td class="nump">113,040<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">Note was issued on April 1, 2020 and due on March 31, 2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_LoanPayableMember', window );">Loan Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="nump">$ 7,406<span></span>
</td>
<td class="nump">$ 19,221<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPaymentTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPaymentTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of debt discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495340-112611<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after unamortized (discount) premium and debt issuance costs of long-term debt classified as noncurrent and excluding amounts to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_UniqueFundingSolutions2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_UniqueFundingSolutions2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_YesLenderLlcMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_YesLenderLlcMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_AdvanceServiceGroupMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_AdvanceServiceGroupMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc4Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc4Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc5Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc5Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc6Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc6Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc7Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc7Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc14Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ApolloManagementGroupInc14Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_LabrysFundMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_LabrysFundMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorpMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp4Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2bFundingCorp4Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_BridgeLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_MartusMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_MartusMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_SwisspeersAgMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_SwisspeersAgMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_LoanPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_LoanPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599600279352">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 239,308<span></span>
</td>
<td class="nump">$ 2,054,379<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayableCurrent', window );">Loans Payable, Current</a></td>
<td class="nump">239,308<span></span>
</td>
<td class="nump">2,054,379<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loans Payable, Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_AlonsoVanDerBiestMember', window );">Alonso Van Der Biest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">80,200<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_AlvaroQuintanaMember', window );">Alvaro Quintana</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">10,587<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member', window );">49% of Shareholder of SwissLink 1</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">19,929<span></span>
</td>
<td class="nump">1,737,512<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member', window );">49% of Shareholder of SwissLink 2</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 219,379<span></span>
</td>
<td class="nump">$ 226,080<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_AlonsoVanDerBiestMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_AlonsoVanDerBiestMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_AlvaroQuintanaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_AlvaroQuintanaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599589710184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 &#8211;LOANS PAYABLE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">[custom:RelatedPartyDebtToEquitySwapValue]</a></td>
<td class="nump">$ 1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">239,308<span></span>
</td>
<td class="nump">2,054,379<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="nump">11,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansMember', window );">Third Party Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherLoans', window );">Increase (Decrease) in Other Loans</a></td>
<td class="nump">600,000<span></span>
</td>
<td class="nump">1,239,620<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount', window );">Financing Receivable, Unamortized Loan Fee (Cost) and Purchase Premium (Discount)</a></td>
<td class="nump">66,666<span></span>
</td>
<td class="nump">63,970<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForLoans', window );">Payments for Loans</a></td>
<td class="nump">344,483<span></span>
</td>
<td class="nump">969,664<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember', window );">Loans Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest Expense</a></td>
<td class="nump">191,281<span></span>
</td>
<td class="nump">77,101<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of Debt Discount (Premium)</a></td>
<td class="nump">78,481<span></span>
</td>
<td class="nump">$ 44,749<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_LoanSettlementMember', window );">Loan Settlement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 1,516,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="nump">2,230,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue', window );">[custom:CommonStockIssuedForSettlementOfDebtValue]</a></td>
<td class="nump">$ 2,056,530<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="nump">$ 539,863<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDebtDiscountPremium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56145-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124437977&amp;loc=d3e55730-112764<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unamortized loan commitment, origination, and other fees (costs) and purchase premium (discount) on financing receivable. Excludes financing receivable covered under loss sharing agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=d3e5074-111524<br><br>Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84159169&amp;loc=d3e10152-111534<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6378536&amp;loc=d3e10092-111533<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in loans classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash payments for and related to principal collection on loans related to operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_LoanSettlementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_LoanSettlementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595296408">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesDisclosureAbstract', window );"><strong>Other Liabilities Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
<td class="nump">$ 61,153<span></span>
</td>
<td class="nump">$ 6,789<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPayableCurrent', window );">Accrued interest</a></td>
<td class="nump">8,173<span></span>
</td>
<td class="nump">170,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ManagementFeePayable', window );">Salary payable - management</a></td>
<td class="nump">92,229<span></span>
</td>
<td class="nump">28,300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedEmployeeBenefitsCurrent', window );">Employee benefits</a></td>
<td class="nump">105,221<span></span>
</td>
<td class="nump">181,231<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent', window );">Other current liabilities</a></td>
<td class="nump">40,273<span></span>
</td>
<td class="nump">26,396<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Total Other Current Liabilities</a></td>
<td class="nump">$ 307,049<span></span>
</td>
<td class="nump">$ 413,676<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6935-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6911-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedEmployeeBenefitsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e7018-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6935-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ManagementFeePayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount of the unpaid portion of the fee payable to the managing member or general partner for management of the fund or trust.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ManagementFeePayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595052952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayable', window );">Total convertible notes payable</a></td>
<td class="nump">$ 628,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent', window );">Less: Unamortized debt discount</a></td>
<td class="num">(372,290)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_LoansPayableNetOfDiscount', window );">Total convertible notes</a></td>
<td class="nump">256,370<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayableCurrent', window );">Less: current portion of convertible notes</a></td>
<td class="nump">253,554<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleLongTermNotesPayable', window );">Long-term convertible notes</a></td>
<td class="nump">2,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember', window );">Promissory notes - Issued in fiscal year 2019, with variable conversion features</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleDebt', window );">Convertible Debt</a></td>
<td class="nump">5,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember', window );">Promissory notes - Issued in fiscal year 2020, with variable conversion features</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertibleDebt', window );">Convertible Debt</a></td>
<td class="nump">$ 623,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member', window );">Notes Issued 2019 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature', window );">Debt Instrument, Convertible, Terms of Conversion Feature</a></td>
<td class="text">Conversion prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#8217;s shares during 30 trading day periods prior to conversion. Certain note has a capped conversion price of $0.025.<span></span>
</td>
<td class="text">Conversion prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#8217;s shares during various periods prior to conversion.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member', window );">Notes Issued 2019 [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt Instrument, Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">6 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member', window );">Notes Issued 2019 [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt Instrument, Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member', window );">Notes Issued 2020 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt Instrument, Term</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member', window );">Notes Issued 2020 [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member', window );">Notes Issued 2020 [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_LoansPayableNetOfDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_LoansPayableNetOfDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleLongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleLongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401414&amp;loc=d3e603758-122996<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleNotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of conversion terms for debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21506-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21521-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599595370136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details) - $ / shares<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber', window );">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">367,343<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Class of Warrant or Right, Exercise Price of Warrants or Rights</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 0.480<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstandingTerm', window );">Warrants and Rights Outstanding, Term</a></td>
<td class="text"> <span></span>
</td>
<td class="text">4 years 18 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted', window );">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted</a></td>
<td class="nump">6,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</a></td>
<td class="text">6 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset', window );">[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset]</a></td>
<td class="nump">10,813,001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.014<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1', window );">Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period</a></td>
<td class="text">1 year 11 months 1 day<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther', window );">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Other</a></td>
<td class="nump">10,597,010<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term</a></td>
<td class="text">4 years 2 months 26 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease', window );">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)</a></td>
<td class="nump">7,083,334<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.012<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2', window );">Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term</a></td>
<td class="text">1 year 7 months 20 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Estimated period over which an employee is required to provide service in exchange for the equity-based payment award, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net number of non-option equity instruments granted to participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Other increase (decrease) in number of shares reserved for issuance under non-option equity instrument agreements that is not separately disclosed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of equity instruments other than options outstanding, including both vested and non-vested instruments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase (decrease) in the number of shares under non-option equity instrument agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average grant-date fair value of non-vested options forfeited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term of exercisable stock options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantsAndRightsOutstandingTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123874694&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantsAndRightsOutstandingTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599588501272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - CONVERTIBLE LOANS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">2 Months Ended</th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">4 Months Ended</th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2020</div></th>
<th class="th"><div>Sep. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Sep. 01, 2020</div></th>
<th class="th"><div>Jul. 22, 2020</div></th>
<th class="th"><div>Jun. 26, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayments of Convertible Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="nump">$ 942,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">708,611<span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseLongTermDebt', window );">Interest Expense, Long-term Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 93,656<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loans Payable, Noncurrent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,622,669<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">442,151<span></span>
</td>
<td class="nump">1,622,669<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesIssued1', window );">Notes Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,708,771<span></span>
</td>
<td class="nump">$ 2,544,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Class of Warrant or Right, Exercise Price of Warrants or Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 0.480<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstandingTerm', window );">Warrants and Rights Outstanding, Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">4 years 18 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeGainLossOnDerivativeNet', window );">Derivative, Gain (Loss) on Derivative, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,714,029<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts', window );">Amortization of Debt Issuance Costs and Discounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,673,393<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeLossOnDerivative', window );">Derivative, Loss on Derivative</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,040,636<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TemporaryEquityContractTerms', window );">Temporary Equity, Contract Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The reset feature of warrants associated with the
convertible notes was effective at the time that a separate convertible note with lower exercise price was issued. As a result of the
reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share. We accounted for the issuance of the warrants
as a liability and recognized the derivative liability.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 422,295<span></span>
</td>
<td class="nump">$ 1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,080,632<span></span>
</td>
<td class="nump">46,575,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_DebtConversionConvertedInstrumentAmount2', window );">[custom:DebtConversionConvertedInstrumentAmount2]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,302,785<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,562,500<span></span>
</td>
<td class="nump">23,937,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="nump">12,818,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleLoansMember', window );">Convertible Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of Debt Discount (Premium)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 33,429<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest Expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 487,012<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,027<span></span>
</td>
<td class="nump">675,771<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConversionsOneMember', window );">Conversions One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,275,728<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableOneMember', window );">Convertible Note Payable One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 64,230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="nump">$ 24,699<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentSharesIssued1', window );">Debt Conversion, Converted Instrument, Shares Issued</a></td>
<td class="nump">503,571<span></span>
</td>
<td class="nump">225,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="nump">278,571<span></span>
</td>
<td class="nump">388,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableTwoMember', window );">Convertible Note Payable Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 986,340<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="nump">$ 286,340<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loans Payable, Noncurrent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 700,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableThreeMember', window );">Convertible Note Payable Three [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 64,363<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="nump">9,886<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentSharesIssued1', window );">Debt Conversion, Converted Instrument, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Class of Warrant or Right, Number of Securities Called by Warrants or Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,038,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableFourMember', window );">Convertible Note Payable Four [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 59,771<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,045,327<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">985,556<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableFiveMember', window );">Convertible Note Payable Five [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member', window );">Notes Issued 2019 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">661,216<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstanding', window );">Warrants and Rights Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 92,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Class of Warrant or Right, Exercise Price of Warrants or Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WarrantsAndRightsOutstandingTerm', window );">Warrants and Rights Outstanding, Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtDescription', window );">Long-term Debt, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Certain notes allow the Company to redeem the notes
at rates ranging from 110% to 150% depending on the redemption date provided that no redemption is allowed after the 180th day. Likewise,
the notes include original issue discount and financing costs totaling $278,000 and the Company received cash of $2,266,250.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member', window );">Notes Issued 2020 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtDescription', window );">Long-term Debt, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Notes allow the Company to redeem the notes at a
range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day. Likewise, the notes include original
issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000. Certain convertible notes were also
provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DebtConversionConvertedInstrumentAmount2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DebtConversionConvertedInstrumentAmount2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDebtDiscountPremium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28541-108399<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfFinancingCostsAndDiscounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69E<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495743-112612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69F<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495745-112612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfFinancingCostsAndDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4304-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentSharesIssued1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentSharesIssued1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031897-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28551-108399<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429444&amp;loc=SL124452920-239629<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56145-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124437977&amp;loc=d3e55730-112764<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeGainLossOnDerivativeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in the fair value of derivatives recognized in the income statement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5618551-113959<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeGainLossOnDerivativeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLossOnDerivative">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease in the fair value of derivatives recognized in the income statement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5618551-113959<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeLossOnDerivative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate amount of interest paid or due on all long-term debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.8)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (a)<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (b)<br> -Subparagraph (1)<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of long-term debt arrangements, which are debt arrangements that originally require full repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer, and disclosures pertaining to the underlying arrangements, including repayment terms, conversion features, interest rates, restrictions on assets and activities, debt covenants, and other matters important to users of the financial statements. Types of long-term debt arrangements include borrowing under notes payable, bonds payable, debentures, term loans, and other contractual obligations for payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesIssued1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of notes issued in noncash investing and financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4313-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4332-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesIssued1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityContractTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Significant terms of equity contract classified as temporary equity to issue additional shares. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityContractTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantsAndRightsOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantsAndRightsOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantsAndRightsOutstandingTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123874694&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantsAndRightsOutstandingTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleLoansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConversionsOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConversionsOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotePayableFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_NotesIssued2019Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_NotesIssued2020Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599589709928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Dividends', window );">Dividends</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum</a></td>
<td class="nump">0.07%<span></span>
</td>
<td class="nump">0.05%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum</a></td>
<td class="nump">0.09%<span></span>
</td>
<td class="nump">2.56%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AverageTermOfCreditRiskDerivatives1', window );">Average Term of Credit Risk Derivatives</a></td>
<td class="text">1 month 28 days<span></span>
</td>
<td class="text">7 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate', window );">Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate</a></td>
<td class="nump">145.00%<span></span>
</td>
<td class="nump">74.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AverageTermOfCreditRiskDerivatives1', window );">Average Term of Credit Risk Derivatives</a></td>
<td class="text">1 year 2 months 4 days<span></span>
</td>
<td class="text">6 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate', window );">Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate</a></td>
<td class="nump">241.00%<span></span>
</td>
<td class="nump">550.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents the volatility of the security's fair value, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=123581744&amp;loc=d3e27290-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AverageTermOfCreditRiskDerivatives1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average period covered by credit risk derivative contracts, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4K<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=SL5708775-113959<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AverageTermOfCreditRiskDerivatives1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Dividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared, for example, but not limited to, common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 405<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Dividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599600228456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeFairValueOfDerivativeNet', window );">Derivative, Fair Value, Net</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,025,691<span></span>
</td>
<td class="nump">$ 4,744,134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts', window );">Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,673,393<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet', window );">Embedded Derivative, Gain (Loss) on Embedded Derivative, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,040,636<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="nump">708,611<span></span>
</td>
<td class="nump">5,136,222<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss', window );">Debt Securities, Held-to-maturity, Transfer, Derivative Hedge, Gain (Loss)</a></td>
<td class="nump">$ 317,080<span></span>
</td>
<td class="nump">$ 1,296,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) in accumulated other comprehensive income (AOCI) of derivative hedging forecasted acquisition of investment in debt security measured at amortized cost (held-to-maturity), transferred to investment in debt security measured at fair value with changes in fair value recognized in other comprehensive income (available-for-sale) and net income (trading).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123581744&amp;loc=d3e27405-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56145-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124437977&amp;loc=d3e55730-112764<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFairValueOfDerivativeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of the assets less the liabilities of a derivative or group of derivatives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13433-108611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFairValueOfDerivativeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net Increase or Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 15<br> -URI http://asc.fasb.org/subtopic&amp;trid=2229187<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599593508984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_DisclosureNote10DerivativeLiabilityAbstract', window );"><strong>Note 10 Derivative Liability</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrealizedGainLossOnDerivatives', window );">Unrealized Gain (Loss) on Derivatives</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,040,636<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_RevaluationOfDerivativeLiabilities', window );">[custom:RevaluationOfDerivativeLiabilities]</a></td>
<td class="nump">317,080<span></span>
</td>
<td class="nump">1,296,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss', window );">Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)</a></td>
<td class="nump">$ 317,080<span></span>
</td>
<td class="nump">$ 255,614<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote10DerivativeLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DisclosureNote10DerivativeLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RevaluationOfDerivativeLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RevaluationOfDerivativeLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) recognized in income for derivative asset (liability) after deduction of derivative liability (asset), measured at fair value using unobservable input (level 3) and still held.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123874694&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrealizedGainLossOnDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrealizedGainLossOnDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599586893576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jan. 07, 2021</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jan. 03, 2022</div></th>
<th class="th"><div>Dec. 21, 2021</div></th>
<th class="th"><div>Dec. 21, 2020</div></th>
<th class="th"><div>Nov. 11, 2020</div></th>
<th class="th"><div>Nov. 03, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock', window );">Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,638,526<span></span>
</td>
<td class="nump">100,224,841<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_SubscriptionReceivable', window );">[custom:SubscriptionReceivable]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesSubscriptions', window );">Common Stock, Value, Subscriptions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue2', window );">[custom:CommonStockIssuedForSettlementOfDebtValue2]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,056,530<span></span>
</td>
<td class="nump">889,093<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ExtinguishmentOfDebtAmount', window );">Extinguishment of Debt, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,516,667<span></span>
</td>
<td class="nump">889,093<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 284,700<span></span>
</td>
<td class="nump">647,858<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,925<span></span>
</td>
<td class="nump">92,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">422,295<span></span>
</td>
<td class="nump">1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,436,250<span></span>
</td>
<td class="nump">$ 1,915,005<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">147,477,358<span></span>
</td>
<td class="nump">118,133,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember', window );">Preferred Class B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember', window );">Series C Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember', window );">Preferred Class C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series A Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up 10,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an
equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series
A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate
of 51% of the total vote of stockholders.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">Preferred stock issued for conversion of common stock, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series B Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On November 11, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting
of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation
preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders,
as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of
Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares
of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred
Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of
one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject
to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">Preferred stock issued for conversion of common stock, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series C Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to
the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution,
or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights
except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders
of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date,
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion,
the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#8217;s stock liquidity.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares', window );">Preferred stock issued for conversion of common stock, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(21,000,000)<span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,562,500<span></span>
</td>
<td class="nump">23,937,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,536,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares', window );">[custom:CommonStockIssuedForSettlementOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,230,394<span></span>
</td>
<td class="nump">12,818,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue2', window );">[custom:CommonStockIssuedForSettlementOfDebtValue2]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,056,530<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Stock Issued During Period, Shares, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">195,000<span></span>
</td>
<td class="nump">6,267,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Stock Issued During Period, Value, Issued for Services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 195<span></span>
</td>
<td class="nump">$ 6,268<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,320,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,320<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtShares', window );">[custom:CommonStockIssuedForForbearanceOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="nump">1,150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForForbearanceOfDebtValue', window );">[custom:CommonStockIssuedForForbearanceOfDebtValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250<span></span>
</td>
<td class="nump">$ 1,150<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockIssuedForConversionOfDebtShares', window );">[custom:CommonStockIssuedForConversionOfDebtShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,080,632<span></span>
</td>
<td class="nump">46,575,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 422,295<span></span>
</td>
<td class="nump">$ 1,396,440<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,294,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockRetainedByFINRA', window );">[custom:CommonStockRetainedByFINRA]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Stock Issued During Period, Value, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 41,563<span></span>
</td>
<td class="nump">$ 23,938<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,476,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForConversionOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForConversionOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForForbearanceOfDebtValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForForbearanceOfDebtValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtValue2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockIssuedForSettlementOfDebtValue2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockRetainedByFINRA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockRetainedByFINRA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_PreferredStockIssuedForConversionOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the Preferred stock issued for conversion of common stock, Shares (number of shares), during the indicated time period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_PreferredStockIssuedForConversionOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_SubscriptionReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_SubscriptionReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesSubscriptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=65888546&amp;loc=d3e21300-112643<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesSubscriptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtConversionConvertedInstrumentAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4304-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExtinguishmentOfDebtAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross amount of debt extinguished.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExtinguishmentOfDebtAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e2029-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1930-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockVotingRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockVotingRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599593617800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net Operating loss carryforward</a></td>
<td class="nump">$ 12,332,310<span></span>
</td>
<td class="nump">$ 8,601,999<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations', window );">Effective Income Tax Rate Reconciliation, Percent</a></td>
<td class="nump">2100.00%<span></span>
</td>
<td class="nump">2100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Deferred tax asset</a></td>
<td class="nump">$ 2,589,785<span></span>
</td>
<td class="nump">$ 1,806,420<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Foreign taxes</a></td>
<td class="num">(7,242)<span></span>
</td>
<td class="num">(5,112)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Less: valuation allowance</a></td>
<td class="nump">2,136,141<span></span>
</td>
<td class="nump">1,341,272<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Net deferred tax asset</a></td>
<td class="nump">$ 446,402<span></span>
</td>
<td class="nump">$ 460,036<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectiveIncomeTaxRateContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectiveIncomeTaxRateContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598089224">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 12 &#8211; PROVISION FOR INCOME TAXES (Details Narrative)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate', window );">[custom:DeferredTaxAssetsOperatingLossCarryforwardsApproximate-0]</a></td>
<td class="nump">$ 12,332,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599587175592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Nov. 01, 2020</div></th>
<th class="th"><div>May 02, 2019</div></th>
<th class="th"><div>Mar. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jul. 01, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs', window );">Allowance for Loan and Lease Losses, Write-offs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,148<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Proceeds from Collection of (Payments to Fund) Long-term Loans to Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">226<span></span>
</td>
<td class="nump">$ 2,088<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueFromRelatedParties', window );">Due from Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">424,086<span></span>
</td>
<td class="nump">221,790<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Proceeds from Related Party Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">20,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayments of Related Party Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 90,787<span></span>
</td>
<td class="nump">20,197<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners', window );">Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to Related Parties, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 26,613<span></span>
</td>
<td class="nump">94,616<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_RelatedPartyDebtToEquitySwapValue', window );">[custom:RelatedPartyDebtToEquitySwapValue]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,647,150<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares', window );">Employee Stock Ownership Plan (ESOP), Number of Allocated Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OfficersCompensation', window );">Salary and Wage, Officer, Excluding Cost of Good and Service Sold</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentForManagementFee', window );">Payment for Management Fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">558,000<span></span>
</td>
<td class="nump">510,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedBonusesCurrent', window );">Accrued Bonuses, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">976,200<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,037,568<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities', window );">Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">619,531<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedSalariesCurrent', window );">Accrued Salaries, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92,229<span></span>
</td>
<td class="nump">$ 22,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember', window );">C E O [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalariesAndWages', window );">Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 168,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BonusPercentNetIncome', window );">[custom:BonusPercentNetIncome-0]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_EmploymentAgreementTerm', window );">[custom:EmploymentAgreementTerm]</a></td>
<td class="text">60 months<span></span>
</td>
<td class="text">36 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCompensationArrangementsOverallDescription', window );">Deferred Compensation Arrangements, Overall, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The now five year employment agreement with Mr. Iglesias provides that we
will compensate him with a salary of $17,000 monthly and he is eligible for quarterly bonus of 250,000 shares of our common stock. If
we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares of our common
stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined
by considering the average price per share of the Company&#8217;s common stock on the OTC Markets during the last 10 days and applying
a discount of 25%.&#8221; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion
price for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ChiefCommercialOfficerMember', window );">Chief Commercial Officer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalariesAndWages', window );">Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 120,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BonusPercentNetIncome', window );">[custom:BonusPercentNetIncome-0]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_EmploymentAgreementTerm', window );">[custom:EmploymentAgreementTerm]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">36 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">60 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCompensationArrangementsOverallDescription', window );">Deferred Compensation Arrangements, Overall, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Silva is eligible for quarterly bonuses of 150,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares
of our common stock at the average price of our common stock during the last 10 days after applying a discount of 25%.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CFOMember', window );">C F O [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalariesAndWages', window );">Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 144,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_BonusPercentNetIncome', window );">[custom:BonusPercentNetIncome-0]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_EmploymentAgreementTerm', window );">[custom:EmploymentAgreementTerm]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">36 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCompensationArrangementsOverallDescription', window );">Deferred Compensation Arrangements, Overall, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The now five year employment agreement with Mr. Quintana provides that he
is eligible for quarterly bonus of 200,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Quintana may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#8217;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#8221; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Quintana has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_OscarBritoMember', window );">Oscar Brito [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Debt Instrument, Decrease, Forgiveness</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">43,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForOtherDeposits', window );">Payments for Other Deposits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 15,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_OscarBritoAntDilutionMember', window );">Oscar Brito Ant Dilution [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">173,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,034<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_DirectorsMember', window );">Directors [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OfficersCompensation', window );">Salary and Wage, Officer, Excluding Cost of Good and Service Sold</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_LeandroIglesiasAndAlvaroCardonaMember', window );">Leandro Iglesias And Alvaro Cardona [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 70,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ManagementSalaryMember', window );">Management Salary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,851,199<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=IQST_CEOMember', window );">C E O [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties', window );">Increase (Decrease) in Notes Receivable, Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">220,674<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders', window );">Increase (Decrease) in Due to Officers and Stockholders</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=IQST_ShareholderMember', window );">Shareholder [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties', window );">Increase (Decrease) in Notes Receivable, Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs', window );">Allowance for Loan and Lease Losses, Write-offs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">43,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Proceeds from Collection of (Payments to Fund) Long-term Loans to Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,197<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=IQST_RelatedPartyOneMember', window );">Related Party One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties', window );">Increase (Decrease) in Notes Receivable, Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">220,674<span></span>
</td>
<td class="nump">18,888<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Proceeds from Collection of (Payments to Fund) Long-term Loans to Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">226<span></span>
</td>
<td class="nump">2,088<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=IQST_CEOAndCFOMember', window );">C E O And C F O [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Proceeds from Related Party Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">20,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayments of Related Party Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90,787<span></span>
</td>
<td class="nump">20,197<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=IQST_FranciscoBuntMember', window );">Francisco Bunt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInNotesPayableRelatedParties', window );">Increase (Decrease) in Notes Payable, Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfSubordinatedShortTermDebt', window );">Repayments of Subordinated Short-term Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to Related Parties, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_BonusPercentNetIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_BonusPercentNetIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_EmploymentAgreementTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_EmploymentAgreementTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_RelatedPartyDebtToEquitySwapValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_RelatedPartyDebtToEquitySwapValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedBonusesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6935-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6911-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedBonusesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedSalariesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6911-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6935-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedSalariesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123577603&amp;loc=SL6953423-111524<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDecreaseForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentDecreaseForgiveness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationArrangementsOverallDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>General description of deferred compensation arrangements. Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, rabbi trust, pension, employee contract, or equity-based (including stock or unit option) plan, is not actually paid until a later date and is therefore not taxable until that date. May also include some split-dollar life insurance arrangements. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCompensationArrangementsOverallDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.10(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 40<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=109244661&amp;loc=d3e17540-113929<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense accrued as of the reporting date related to risk management activities (not including reinsurance) for the mitigating of claim liabilities related to financial guarantee insurance contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=99382878&amp;loc=SL5749324-161292<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease), during an accounting period, in total obligations owed to the reporting entity's executives and owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInNotesPayableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInNotesPayableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount owed to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OfficersCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for salary and wage arising from service rendered by officer. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OfficersCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentForManagementFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount paid to managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3367-108585<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentForManagementFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForOtherDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for deposits classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForOtherDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfSubordinatedShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for an obligation which places a lender in a lien position behind debt having a higher priority of repayment (senior loan) in liquidation of the entity's assets scheduled to be repaid within one year or in the normal operating cycle of the entity, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfSubordinatedShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalariesAndWages">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for salary and wage arising from service rendered by nonofficer employee. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SalariesAndWages</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CEOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ChiefCommercialOfficerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ChiefCommercialOfficerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CFOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_CFOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_OscarBritoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_OscarBritoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_OscarBritoAntDilutionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_OscarBritoAntDilutionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_DirectorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_DirectorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_LeandroIglesiasAndAlvaroCardonaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_LeandroIglesiasAndAlvaroCardonaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ManagementSalaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IQST_ManagementSalaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=IQST_CEOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=IQST_CEOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=IQST_ShareholderMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=IQST_ShareholderMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=IQST_RelatedPartyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=IQST_RelatedPartyOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=IQST_CEOAndCFOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=IQST_CEOAndCFOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=IQST_FranciscoBuntMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=IQST_FranciscoBuntMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599600379624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Feb. 11, 2021</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseTermOfContract', window );">Lessee, Operating Lease, Term of Contract</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating Lease, Expense</a></td>
<td class="nump">$ 37,823<span></span>
</td>
<td class="nump">$ 18,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoninterestExpenseDirectorsFees', window );">Noninterest Expense Directors Fees</a></td>
<td class="nump">$ 5,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits', window );">Supplemental Unemployment Benefits, Severance Benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,600<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CancellationOfCommonStockShares', window );">[custom:CancellationOfCommonStockShares]</a></td>
<td class="nump">1,294,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_CommonStockRetainedByFINRA', window );">[custom:CommonStockRetainedByFINRA]</a></td>
<td class="nump">400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CancellationOfCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CancellationOfCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockRetainedByFINRA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_CommonStockRetainedByFINRA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseTermOfContract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123408670&amp;loc=SL77918673-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseTermOfContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoninterestExpenseDirectorsFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Noninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoninterestExpenseDirectorsFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918638-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Liability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. For example, a company may provide involuntarily terminated employees with a lump sum payment equal to one week's salary for every year of employment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.22.1</span><table class="report" border="0" cellspacing="2" id="idm140599598037032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 16 &#8211; SUBSEQUENT EVENTS. (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Mar. 31, 2022 </div>
<div>USD ($) </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodSharesNewIssuesWithSubscription] | shares</a></td>
<td class="nump">2,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription', window );">[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription] | $</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>iqst10k_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:IQST="http://iqstel.com/20211231"
  xmlns:dei="http://xbrl.sec.gov/dei/2021q4"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2021-01-31"
  xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="iqst-20211231.xsd" xlink:type="simple"/>
    <context id="From2021-01-01to2021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-04-08">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2022-04-08</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TelecommunicationsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">IQST:TelecommunicationsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ComputerSoftwareIntangibleAssetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SevenCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:SevenCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SixCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:SixCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_NoBadDebtRiskCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:NoBadDebtRiskCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-04-15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2020-04-15</instant>
        </period>
    </context>
    <context id="From2020-04-012020-04-15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2020-04-01</startDate>
            <endDate>2020-04-15</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">IQST:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">IQST:TotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_UniqueFundingSolutions2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:UniqueFundingSolutions2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_UniqueFundingSolutions2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:UniqueFundingSolutions2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_UniqueFundingSolutions2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:UniqueFundingSolutions2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_YesLenderLlcMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:YesLenderLlcMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_YesLenderLlcMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:YesLenderLlcMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_YesLenderLlcMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:YesLenderLlcMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AdvanceServiceGroupMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AdvanceServiceGroupMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_AdvanceServiceGroupMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AdvanceServiceGroupMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_AdvanceServiceGroupMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AdvanceServiceGroupMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupIncMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupIncMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupIncMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupInc2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupInc2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupInc3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupInc3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupInc4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupInc4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupInc5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupInc5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupInc6Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupInc6Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc6Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupInc7Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupInc7Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc7Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ApolloManagementGroupInc14Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ApolloManagementGroupInc14Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ApolloManagementGroupInc14Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ApolloManagementGroupInc14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LabrysFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LabrysFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_LabrysFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LabrysFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LabrysFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LabrysFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_M2bFundingCorpMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorpMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_M2bFundingCorpMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorpMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_M2bFundingCorpMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorpMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_M2bFundingCorp1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_M2bFundingCorp1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_M2bFundingCorp1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_M2bFundingCorp2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_M2bFundingCorp2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_M2bFundingCorp2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_M2bFundingCorp3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_M2bFundingCorp3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_M2bFundingCorp3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_M2bFundingCorp4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_M2bFundingCorp4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_M2bFundingCorp4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2bFundingCorp4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_BridgeLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:BridgeLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SwisspeersAgMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_SwisspeersAgMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SwisspeersAgMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:SwisspeersAgMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LoanPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_LoanPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AlonsoVanDerBiestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlonsoVanDerBiestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_AlonsoVanDerBiestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlonsoVanDerBiestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AlvaroQuintanaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlvaroQuintanaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_AlvaroQuintanaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:AlvaroQuintanaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ThirdPartyLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LoanSettlementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanSettlementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LoanSettlementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:LoanSettlementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_NotesIssued2019Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_NotesIssued2020Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2020Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2020Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2020Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_NotesIssued2019Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ConvertibleLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ConvertibleLoansMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ConversionsOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConversionsOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ConvertibleNotePayableOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_custom_ConvertibleNotePayableOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-07-012020-09-30_custom_ConvertibleNotePayableOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-07-01</startDate>
            <endDate>2020-09-30</endDate>
        </period>
    </context>
    <context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-08-01</startDate>
            <endDate>2020-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2020-06-26_custom_ConvertibleNotePayableTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-06-26</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ConvertibleNotePayableTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-08-01</startDate>
            <endDate>2020-09-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ConvertibleNotePayableThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-07-22_custom_ConvertibleNotePayableThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-22</instant>
        </period>
    </context>
    <context id="From2020-07-012020-09-30_custom_ConvertibleNotePayableThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-07-01</startDate>
            <endDate>2020-09-30</endDate>
        </period>
    </context>
    <context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-08-01</startDate>
            <endDate>2020-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2020-09-01_custom_ConvertibleNotePayableFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-09-01</instant>
        </period>
    </context>
    <context id="From2020-09-012020-12-31_custom_ConvertibleNotePayableFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-09-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-09-01_custom_ConvertibleNotePayableFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-09-01</instant>
        </period>
    </context>
    <context id="From2020-08-012020-09-30_custom_ConvertibleNotePayableFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotePayableFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-08-01</startDate>
            <endDate>2020-09-30</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_NotesIssued2019Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:NotesIssued2019Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-11-03_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-03</instant>
        </period>
    </context>
    <context id="AsOf2020-11-11_us-gaap_PreferredClassBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-11</instant>
        </period>
    </context>
    <context id="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-07</endDate>
        </period>
    </context>
    <context id="AsOf2021-01-07_custom_PreferredClassCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-07</instant>
        </period>
    </context>
    <context id="AsOf2021-12-21_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-21</instant>
        </period>
    </context>
    <context id="AsOf2020-12-21_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-21</instant>
        </period>
    </context>
    <context id="AsOf2022-01-03">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2022-01-03</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ShareholderMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:ShareholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_RelatedPartyOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_RelatedPartyOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:RelatedPartyOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CEOAndCFOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOAndCFOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_CEOAndCFOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:CEOAndCFOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_FranciscoBuntMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:FranciscoBuntMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FranciscoBuntMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:FranciscoBuntMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_FranciscoBuntMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">IQST:FranciscoBuntMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-01">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-07-01</instant>
        </period>
    </context>
    <context id="From2019-04-012019-05-02_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-04-01</startDate>
            <endDate>2019-05-02</endDate>
        </period>
    </context>
    <context id="AsOf2019-05-02_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-05-02</instant>
        </period>
    </context>
    <context id="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-04-01</startDate>
            <endDate>2019-05-02</endDate>
        </period>
    </context>
    <context id="AsOf2019-05-02_custom_ChiefCommercialOfficerMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-05-02</instant>
        </period>
    </context>
    <context id="From2019-04-012019-05-02_custom_CFOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CFOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-04-01</startDate>
            <endDate>2019-05-02</endDate>
        </period>
    </context>
    <context id="AsOf2019-05-02_custom_CFOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CFOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-05-02</instant>
        </period>
    </context>
    <context id="From2020-10-012020-11-01_custom_CEOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:CEOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-11-01</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ChiefCommercialOfficerMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ChiefCommercialOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-03-31_custom_OscarBritoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:OscarBritoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-03-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-03-31_custom_OscarBritoAntDilutionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:OscarBritoAntDilutionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-03-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-03-31_custom_DirectorsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:DirectorsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-03-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-03-31_custom_LeandroIglesiasAndAlvaroCardonaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:LeandroIglesiasAndAlvaroCardonaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-03-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ManagementSalaryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">IQST:ManagementSalaryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-02-11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2021-02-11</instant>
        </period>
    </context>
    <context id="From2021-10-012021-12-31_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-10-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-10-012021-12-31_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-10-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-10-012021-12-31_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-10-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-10-012021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-10-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-12-31_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-12-31_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-12-31_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="Pure">
        <measure>pure</measure>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2021-01-01to2021-12-31">0001527702</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2021-01-01to2021-12-31">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="From2021-01-01to2021-12-31">FY</dei:DocumentFiscalPeriodFocus>
    <dei:DocumentFiscalYearFocus contextRef="From2021-01-01to2021-12-31">2021</dei:DocumentFiscalYearFocus>
    <dei:CurrentFiscalYearEndDate contextRef="From2021-01-01to2021-12-31">--12-31</dei:CurrentFiscalYearEndDate>
    <us-gaap:ConvertibleSubordinatedDebtCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl0100"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DerivativeLiabilitiesCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl0108"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleDebtNoncurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl0114"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      id="xdx2ixbrl0176"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      id="xdx2ixbrl0193"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      id="xdx2ixbrl0194"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0281"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0317"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0318"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0326"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2019-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0327"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0331"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0334"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0335"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0336"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0337"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0338"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0340"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0343"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0344"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0347"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0348"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0350"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0352"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0353"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0356"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0357"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0360"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0361"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0363"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0365"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0366"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0369"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0370"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0373"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0374"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0376"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0378"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0379"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0382"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0383"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0386"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0387"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0389"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0391"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0392"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0395"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0396"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0399"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0400"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0402"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0404"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0405"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0408"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0409"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0412"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0413"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0414"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0415"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0416"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0417"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0418"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0421"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0422"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0423"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0425"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0426"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0428"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0430"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0431"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0432"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0434"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0435"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0436"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0437"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0438"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0439"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0440"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabsShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0443"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabsShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0444"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:AcquisitionOfIOTLabsShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0445"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0447"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0448"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0449"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0451"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0452"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0454"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0456"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0457"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0458"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0460"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0461"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0462"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0463"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0464"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0469"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0470"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0471"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0473"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0474"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0475"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0476"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0478"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0482"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0483"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0484"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0487"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0496"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0499"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0503"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0504"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0505"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0506"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0507"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0508"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0512"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0513"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0516"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0517"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0519"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0521"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0522"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0525"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0526"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0529"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0530"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0532"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0534"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0535"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0538"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0539"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0542"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0543"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0545"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0547"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0548"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0551"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0552"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0555"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0556"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0558"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0560"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0561"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0564"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0565"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0568"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0569"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0571"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0573"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0574"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0577"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0578"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0581"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0582"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0584"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0586"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0587"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0590"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0591"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0592"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0594"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0595"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0597"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0599"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0600"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0601"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0603"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0604"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0605"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0607"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0608"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0610"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0612"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0613"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0614"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0616"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0617"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0620"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0621"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0623"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0625"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0626"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0629"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0630"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0631"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0633"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0634"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0636"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0638"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0639"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0640"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0642"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0643"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0644"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0645"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0646"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0651"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0652"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0653"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0655"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0656"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0657"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0658"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0660"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0664"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0665"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0666"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0742"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0762"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromConvertibleDebt
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0771"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0798"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0799"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0804"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0808"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0813"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0820"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:AmountOwingForAcquisitionOfIOT
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0825"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ReplacementOfConvertibleNoitesToNotesPayable
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl0831"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SubscriptionReceivable
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl0838"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl0958"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherPrepaidExpenseCurrent
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl0964"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_UniqueFundingSolutions2Member"
      id="xdx2ixbrl0993"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_YesLenderLlcMember"
      id="xdx2ixbrl0997"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_AdvanceServiceGroupMember"
      id="xdx2ixbrl1001"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupIncMember"
      id="xdx2ixbrl1005"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc2Member"
      id="xdx2ixbrl1009"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc3Member"
      id="xdx2ixbrl1013"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc4Member"
      id="xdx2ixbrl1017"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc5Member"
      id="xdx2ixbrl1021"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc6Member"
      id="xdx2ixbrl1025"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc7Member"
      id="xdx2ixbrl1029"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc14Member"
      id="xdx2ixbrl1033"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_LabrysFundMember"
      id="xdx2ixbrl1037"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_M2bFundingCorpMember"
      id="xdx2ixbrl1041"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp1Member"
      id="xdx2ixbrl1045"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp2Member"
      id="xdx2ixbrl1049"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp3Member"
      id="xdx2ixbrl1053"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp4Member"
      id="xdx2ixbrl1057"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_us-gaap_BridgeLoanMember"
      id="xdx2ixbrl1062"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LoansPayable
      contextRef="AsOf2021-12-31_custom_AlonsoVanDerBiestMember"
      id="xdx2ixbrl1089"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LoansPayable
      contextRef="AsOf2021-12-31_custom_AlvaroQuintanaMember"
      id="xdx2ixbrl1091"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1101"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl1102"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleDebt
      contextRef="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember"
      id="xdx2ixbrl1144"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleDebt
      contextRef="AsOf2021-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember"
      id="xdx2ixbrl1146"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleNotesPayable
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1149"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentUnamortizedDiscountCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1152"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:LoansPayableNetOfDiscount
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1155"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1158"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1161"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl1236"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl1237"
      unitRef="USDPShares"
      xsi:nil="true"/>
    <us-gaap:WarrantsAndRightsOutstandingTerm
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl1238"
      xsi:nil="true"/>
    <us-gaap:Dividends
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl1252"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Dividends
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl1253"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DerivativeFairValueOfDerivativeNet
      contextRef="AsOf2021-12-31"
      id="xdx2ixbrl1268"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:UnrealizedGainLossOnDerivatives
      contextRef="From2021-01-01to2021-12-31"
      id="xdx2ixbrl1271"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2021-10-012021-12-31_custom_EliminationMember"
      id="xdx2ixbrl1453"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-10-012021-12-31_custom_EliminationMember"
      id="xdx2ixbrl1463"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-10-012021-12-31_custom_EliminationMember"
      id="xdx2ixbrl1468"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-10-012021-12-31_custom_EliminationMember"
      id="xdx2ixbrl1473"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2021-10-012021-12-31_custom_EliminationMember"
      id="xdx2ixbrl1478"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2020-10-012020-12-31_custom_EliminationMember"
      id="xdx2ixbrl1493"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-10-012020-12-31_custom_EliminationMember"
      id="xdx2ixbrl1503"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-10-012020-12-31_custom_EliminationMember"
      id="xdx2ixbrl1508"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-10-012020-12-31_custom_EliminationMember"
      id="xdx2ixbrl1513"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-012020-12-31_custom_EliminationMember"
      id="xdx2ixbrl1518"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      id="xdx2ixbrl1546"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      id="xdx2ixbrl1548"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2020-12-31_custom_EliminationMember"
      id="xdx2ixbrl1578"
      unitRef="USD"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2021-01-01to2021-12-31">10-K</dei:DocumentType>
    <dei:DocumentAnnualReport contextRef="From2021-01-01to2021-12-31">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="From2021-01-01to2021-12-31">2021-12-31</dei:DocumentPeriodEndDate>
    <dei:DocumentTransitionReport contextRef="From2021-01-01to2021-12-31">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2021-01-01to2021-12-31">000-55984</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2021-01-01to2021-12-31">IQSTEL Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-01-01to2021-12-31">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2021-01-01to2021-12-31">45-2808620</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2021-01-01to2021-12-31">300 Aragon Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2021-01-01to2021-12-31">Suite 375</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2021-01-01to2021-12-31">Coral Gables</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2021-01-01to2021-12-31">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2021-01-01to2021-12-31">33134</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2021-01-01to2021-12-31">954</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2021-01-01to2021-12-31">951-8191</dei:LocalPhoneNumber>
    <dei:EntityWellKnownSeasonedIssuer contextRef="From2021-01-01to2021-12-31">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="From2021-01-01to2021-12-31">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="From2021-01-01to2021-12-31">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2021-01-01to2021-12-31">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="From2021-01-01to2021-12-31">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2021-01-01to2021-12-31">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2021-01-01to2021-12-31">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityEmergingGrowthCompany contextRef="From2021-01-01to2021-12-31">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityShellCompany contextRef="From2021-01-01to2021-12-31">false</dei:EntityShellCompany>
    <dei:EntityPublicFloat contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">90434452</dei:EntityPublicFloat>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2022-04-08" decimals="INF" unitRef="Shares">149357358</dei:EntityCommonStockSharesOutstanding>
    <dei:AuditorFirmId contextRef="From2021-01-01to2021-12-31">1013</dei:AuditorFirmId>
    <dei:AuditorName contextRef="From2021-01-01to2021-12-31">Urish Popeck</dei:AuditorName>
    <dei:AuditorLocation contextRef="From2021-01-01to2021-12-31">Pittsburgh, PA</dei:AuditorLocation>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">3334813</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">753316</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2540515</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2528321</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">424086</us-gaap:DueFromRelatedParties>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">221790</us-gaap:DueFromRelatedParties>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">267110</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">78157</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6566524</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">3581584</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">409382</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">350530</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">21875</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:Goodwill contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">1537742</us-gaap:Goodwill>
    <us-gaap:Goodwill contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1537742</us-gaap:Goodwill>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">446402</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">460036</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:Assets contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">9059642</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">5951767</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">1474595</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2737411</us-gaap:AccountsPayableCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">26613</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">94616</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7406</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">19221</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:ShortTermBorrowings contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">315450</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1332612</us-gaap:ShortTermBorrowings>
    <us-gaap:DueToOtherRelatedPartiesClassifiedCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:DueToOtherRelatedPartiesClassifiedCurrent>
    <us-gaap:DueToOtherRelatedPartiesClassifiedCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2054379</us-gaap:DueToOtherRelatedPartiesClassifiedCurrent>
    <IQST:LoansPayableUnamortizedDiscount1 contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">0</IQST:LoansPayableUnamortizedDiscount1>
    <IQST:LoansPayableUnamortizedDiscount1 contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">370106</IQST:LoansPayableUnamortizedDiscount1>
    <us-gaap:ConvertibleSubordinatedDebtCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">253554</us-gaap:ConvertibleSubordinatedDebtCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">307049</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">413676</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:DerivativeLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1025691</us-gaap:DerivativeLiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2363015</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">7911939</us-gaap:LiabilitiesCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">0</us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2184</us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent>
    <us-gaap:ConvertibleDebtNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2816</us-gaap:ConvertibleDebtNoncurrent>
    <us-gaap:LoansPayableToBank contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">119295</us-gaap:LoansPayableToBank>
    <us-gaap:LoansPayableToBank contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">270836</us-gaap:LoansPayableToBank>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">156434</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">161212</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:Liabilities contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2638744</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">8346803</us-gaap:Liabilities>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="0"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="0"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassBMember"
      decimals="0"
      unitRef="USD">21</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-31_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2021-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">118133432</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">118133432</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">147477</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">118133</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">25842982</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">13267261</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-18536921</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-14699148</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-36658</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-74831</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7416911</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1388575</us-gaap:StockholdersEquity>
    <us-gaap:MinorityInterest contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-996013</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1006461</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6420898</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-2395036</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">9059642</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">5951767</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">64702018</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">44910006</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">63168303</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">43947654</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1533715</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">962352</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">4517631</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">4174367</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">4517631</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">4174367</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-2983916</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-3212015</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">4426</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">38585</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">2684</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-117562</us-gaap:OtherNonoperatingIncomeExpense>
    <IQST:InterestExpense2
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">675481</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">3509323</IQST:InterestExpense2>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">317080</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">255614</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">528794</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">154629</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-880085</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-3487315</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699330</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">152</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:ProfitLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-26228</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-125591</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3837773</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6573891</us-gaap:NetIncomeLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:ProfitLoss>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-74849</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">146373</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3789152</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6845855</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">10448</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-197314</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3799600</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6648541</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="USDPShares">-0.03</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">-0.10</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="Shares">135383893</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">63941222</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:SharesIssued
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">18008591</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">18008</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">3240528</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-8125257</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-181</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">-4866902</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-903513</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-5770415</us-gaap:StockholdersEquity>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-100000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-100</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">90</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">23937500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">23938</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1891067</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1915005</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1915005</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">12818145</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">12818</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">876275</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">889093</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">889093</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6267600</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">6268</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">641590</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">647858</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">647858</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1150000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1150</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">91100</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">46575378</IQST:CommonStockIssuedForConversionOfDebtShares>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">46575</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1349865</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1396440</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1396440</IQST:CommonStockIssuedForConversionOfDebtValue>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">9476218</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">9476</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-9476</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">50000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">50000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">50000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">94366</IQST:AcquisitionOfIOTLabs>
    <IQST:AcquisitionOfIOTLabs
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">94366</IQST:AcquisitionOfIOTLabs>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-74650</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-74650</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-71723</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-146373</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-6573891</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6573891</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-125591</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">118133432</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">118133</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">13267261</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-14699148</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-74831</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1388575</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-1006461</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-2395036</us-gaap:StockholdersEquity>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-21000000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-21000</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <IQST:PreferredStockIssuedForConversionOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">20979</IQST:PreferredStockIssuedForConversionOfCommonStockValue>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">41562500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">41563</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">6394687</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">6436250</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">6436250</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">2230394</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">2230</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">2054300</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">195000</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">195</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">284505</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">284700</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">284700</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1320000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1320</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1036248</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1037568</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1037568</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">250000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">49675</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6080632</IQST:CommonStockIssuedForConversionOfDebtShares>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">6081</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">416214</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">422295</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">422295</IQST:CommonStockIssuedForConversionOfDebtValue>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-1294600</IQST:CancellationOfCommonStockShares>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-1295</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-88809</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-90104</IQST:CancellationOfCommonStockValue>
    <IQST:CancellationOfCommonStockValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-90104</IQST:CancellationOfCommonStockValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">38173</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">38173</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">36676</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">74849</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-3837773</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3837773</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-26228</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">147477358</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">147477</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">25842982</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-18536921</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-36658</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">7416911</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">-996013</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      unitRef="USD">6420898</us-gaap:StockholdersEquity>
    <us-gaap:ProfitLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-6699482</us-gaap:ProfitLoss>
    <us-gaap:ShareBasedCompensation
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1284325</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">697858</us-gaap:ShareBasedCompensation>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">0</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">137749</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <IQST:WriteOffOfDueFromRelatedParty
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">10148</IQST:WriteOffOfDueFromRelatedParty>
    <IQST:WriteOffOfDueFromRelatedParty
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">43375</IQST:WriteOffOfDueFromRelatedParty>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">91474</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">68602</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">450771</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2221506</us-gaap:AdjustmentForAmortization>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-317080</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-255614</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">528794</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <us-gaap:GainsLossesOnExtinguishmentOfDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">154629</us-gaap:GainsLossesOnExtinguishmentOfDebt>
    <IQST:PrepaymentAndDefaultPenalty
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">122020</IQST:PrepaymentAndDefaultPenalty>
    <IQST:PrepaymentAndDefaultPenalty
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">358046</IQST:PrepaymentAndDefaultPenalty>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">39862</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-167077</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">91066</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-21629</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-1231946</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">432872</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-95758</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">535579</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3152181</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-2116174</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">60000</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
    <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-15781</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">153183</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">90192</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">77717</us-gaap:PaymentsToAcquireIntangibleAssets>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">220674</us-gaap:PaymentsToFundLongtermLoansToRelatedParties>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">18888</us-gaap:PaymentsToFundLongtermLoansToRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">226</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2088</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-511348</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">-91211</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">600000</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1239620</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">344483</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">969664</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">20182</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">90787</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">20197</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">6336250</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1915005</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromConvertibleDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1420000</us-gaap:ProceedsFromConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">250000</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">942190</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">6250980</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2662756</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-5954</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
    <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">27442</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">2581497</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">482813</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">753316</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">270503</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">3334813</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">753316</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:InterestPaidNet
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">126818</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">976234</us-gaap:InterestPaidNet>
    <IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1673393</IQST:DerivativeLiabilitiesRecognizedAsDebtDiscount>
    <IQST:CommonStockPayableValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">52161</IQST:CommonStockPayableValue>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1396440</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">9476</us-gaap:ProceedsFromWarrantExercises>
    <us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">708611</us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount>
    <us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">5136222</us-gaap:SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <IQST:CommonStockIssuedForSettlementOfDebtValue2
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue2>
    <IQST:CommonStockIssuedForSettlementOfDebtValue2
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">889093</IQST:CommonStockIssuedForSettlementOfDebtValue2>
    <IQST:AmountOwingForAcquisitionOfIOT
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">60000</IQST:AmountOwingForAcquisitionOfIOT>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:ReplacementOfConvertibleNoitesToNotesPayable
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1000000</IQST:ReplacementOfConvertibleNoitesToNotesPayable>
    <IQST:PreferredStockIssuedForConversionOfCommonStock
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">21</IQST:PreferredStockIssuedForConversionOfCommonStock>
    <IQST:PreferredStockIssuedForConversionOfCommonStock
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">10</IQST:PreferredStockIssuedForConversionOfCommonStock>
    <IQST:SubscriptionReceivable
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">100000</IQST:SubscriptionReceivable>
    <us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z9mTKTTZ5K6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Organization and Operations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;iQSTEL Inc. (&#x201c;iQSTEL&#x201d;, &#x201c;we&#x201d;,
&#x201c;us&#x201d;, or the &#x201c;Company&#x201d;) was incorporated under the laws of the State of &lt;span id="xdx_90D_edei--EntityIncorporationStateCountryCode_c20210101__20211231_zBDxksMMSmh4"&gt;Nevada&lt;/span&gt; on &lt;span id="xdx_904_edei--EntityIncorporationDateOfIncorporation_c20210101__20211231_zeyG3nfZUBej"&gt;June 24, 2011&lt;/span&gt; under the name
of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name
to iQSTEL Inc. on August 7, 2018.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World with more than 150 active interconnection agreements with mobile companies, fixed line companies and other wholesale
carriers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
incorporated a 75% owned subsidiary, Global Money One Inc. under the laws of the state of Delaware, on November 16, 2020.&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;COVID-19&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A novel strain of coronavirus (COVID-19) was first
identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result
of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company has instituted some
and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business
disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material
adverse impacts on the Company&#x2019;s results of operations and financial position at December 31, 2021. The full extent of the future
impacts of COVID-19 on the Company&#x2019;s operations is uncertain. A prolonged outbreak could have a material adverse impact on financial
results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the
ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or
circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities
as of April 15, 2022, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur and additional
information is obtained.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-01-01to2021-12-31">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityIncorporationDateOfIncorporation contextRef="From2021-01-01to2021-12-31">2011-06-24</dei:EntityIncorporationDateOfIncorporation>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zXHf1sxH1TA4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zYx6iDzc0vvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Basis of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#x201c;SEC&#x201d;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#x201c;GAAP&#x201d;) of the United
States of America. The Company&#x2019;s fiscal year end is December 31.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zB2cA5Y3VF3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&lt;i&gt;Consolidation Policy&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;), SwissLink Carrier AG (&#x201c;Swisslink&#x201d;),
ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT Labs, LLC (&#x201c;IoT Labs&#x201d;) and Global
Money One Inc (&#x201c;Global Money One&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--UseOfEstimates_zXx76N7dCqNk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Use of Estimates&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_842_eus-gaap--BusinessCombinationsPolicy_z8ynCkwovcx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Business Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zJJWwM1VrPHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Foreign Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company translates its foreign operations to U.S.
dollar in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#x2019;s functional currency is the Swiss
Franc (&#x201c;CHF&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Assets and liabilities at the rate of exchange in effect at the balance
sheet date &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Equities at historical rate &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Revenue and expense items at the average rate of exchange prevailing during
the period &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#x2019; equity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ForeignCurrencyDisclosureTextBlock_zZ1WKTOu8pSf" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49C_20211231_zcQW2TEJmb8a" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49E_20201231_zDJv5mhwv3p5" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zTYAZKuwNlld" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 68%; text-align: justify"&gt;Spot CHF: USD exchange rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.0974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.1304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zXByGBhRqhRa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Average CHF: USD exchange rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBLCTTSjbJh9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cash and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Cash and cash equivalents include cash in banks, money
market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had
no cash equivalents at December 31, 2021 and 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zw1DLwwFleRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounts Receivable and Allowance for Uncollectible
Accounts&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Substantially all of the Company&#x2019;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential
for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of &lt;span id="xdx_90C_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_z6toRRf3SZmc"&gt;$0&lt;/span&gt; and &lt;span id="xdx_900_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z99cxb6q6PM7"&gt;$137,749&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_84D_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zdaYnLdnp6I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Long-Lived Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful
lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to
the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z8bINqobWnPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Fixed Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#x2019; estimated useful lives of &lt;span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zYc5ocWH1zC1"&gt;3 years&lt;/span&gt; for computers and laptops, &lt;span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TelecommunicationsMember_zuCPpakBk6wa"&gt;5 years&lt;/span&gt; for telecommunications equipment and switches;
and &lt;span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_ztewdgDSU5O"&gt;5 years&lt;/span&gt; for software using the straight-line method. Major additions and improvements are capitalized as additions to the property
and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets, are
expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain
events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability
of the carrying amounts.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_840_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9JdhVepAZXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Impairment of tangible and intangible assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the
higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down
to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of
assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z7fEQTUsAwYl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Goodwill&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;We allocate goodwill to reporting units based on the
reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_84E_eus-gaap--PostemploymentBenefitPlansPolicy_zmludbhYATq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Retirement Benefit Costs&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#x2019;s obligations under the schemes are equivalent to those arising in a defined contribution
retirement benefit scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_z6p03j8Ci2Vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Net Income (Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings
per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per 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 is computed by dividing net income by the weighted average
number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential
dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result
would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from the computation
of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no potentially dilutive
shares of common stock outstanding for the year ended December 31, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zHKK9Fu6PEy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Concentrations of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021 and 2020,
7 and 6 customers represented &lt;span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--SevenCustomersMember_z0bXUNW07o2k"&gt;88%&lt;/span&gt; and &lt;span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20200101__20201231__srt--MajorCustomersAxis__custom--SixCustomersMember_zrJfl2mmgi02"&gt;70%&lt;/span&gt; of our revenues, respectively. For the year ended December 31, 2021 &lt;span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_z9sJYrSbtRVa"&gt;68%&lt;/span&gt; of the revenue comes
from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zyTfES7e0Fnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 820, &#x201c;&lt;i&gt;Fair Value
Measurements and Disclosures,&lt;/i&gt;&#x201d; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#x2019;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities
in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less
active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated
by, observable market data.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Transactions involving related parties cannot be presumed
to be carried out on an arm&#x2019;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations
about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent
to those that prevail in arm&#x2019;s-length transactions unless such representations can be substantiated. It is not, however, practical
to determine the fair value of amounts due to related party&#x2019;s due to their related party nature.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--DerivativesPolicyTextBlock_zilbNV7oE4li" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Derivative Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes
in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black
Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative
instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement
or conversion of the instrument could be required within 12 months of the balance sheet date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zZIZJAVRVbGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Income Taxes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zPq9ujDfwOFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Related Parties&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 850,&lt;i&gt;&#160;&#x201c;Related
Party Disclosures,&#x201d;&#160;&lt;/i&gt;for the identification of related parties and disclosure of related party transactions (see Note 13).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zdCLdhJBpX9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Revenue Recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#x2019;s payment terms vary by client.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z63uUDd0o2N8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cost of revenue&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendor&#x2019;s
network.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--LessorLeasesPolicyTextBlock_zlzL2zg5t4Bb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Lease&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 842, &#x201c;&lt;i&gt;Leases&lt;/i&gt;&#x201d;,&lt;i&gt;&#160;&lt;/i&gt;we
determine if an arrangement is a lease at inception.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#x2019;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDhfDdKRMKOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Recent Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06, ASC Subtopic
470-20 &#x201c;&lt;i&gt;Debt&#x2014;Debt with &#x201c;Conversion and Other Options&lt;/i&gt;&#x201d; and ASC subtopic 815-40 &#x201c;&lt;i&gt;Hedging&#x2014;Contracts
in Entity&#x2019;s Own Equity&lt;/i&gt;&#x201d;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a
scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;&lt;/p&gt;

&lt;p id="xdx_858_zW7nnrxbbVU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zYx6iDzc0vvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Basis of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements and related
disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (&#x201c;SEC&#x201d;). The
financial statements have been prepared in accordance with Generally Accepted Accounting Principles (&#x201c;GAAP&#x201d;) of the United
States of America. The Company&#x2019;s fiscal year end is December 31.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zB2cA5Y3VF3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&lt;i&gt;Consolidation Policy&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements of the Company
include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;), SwissLink Carrier AG (&#x201c;Swisslink&#x201d;),
ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT Labs, LLC (&#x201c;IoT Labs&#x201d;) and Global
Money One Inc (&#x201c;Global Money One&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84C_eus-gaap--UseOfEstimates_zXx76N7dCqNk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Use of Estimates&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of the consolidated financial statements
in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates
and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could
differ from these good faith estimates and judgments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:BusinessCombinationsPolicy contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_842_eus-gaap--BusinessCombinationsPolicy_z8ynCkwovcx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Business Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationsPolicy>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zJJWwM1VrPHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Foreign Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company translates its foreign operations to U.S.
dollar in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The functional currency and reporting currency of
Etelix, QGlobal, ItsBchain, IoT Labs and Global Money One is the U.S. dollar, while SwissLink&#x2019;s functional currency is the Swiss
Franc (&#x201c;CHF&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries, whose functional
currency is not the U.S. dollar, translate their records into U.S. dollar as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Assets and liabilities at the rate of exchange in effect at the balance
sheet date &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Equities at historical rate &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 2.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Revenue and expense items at the average rate of exchange prevailing during
the period &#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 2.25pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Adjustments arising from such translations are included
in accumulated other comprehensive income in stockholders&#x2019; equity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ForeignCurrencyDisclosureTextBlock_zZ1WKTOu8pSf" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49C_20211231_zcQW2TEJmb8a" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49E_20201231_zDJv5mhwv3p5" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zTYAZKuwNlld" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 68%; text-align: justify"&gt;Spot CHF: USD exchange rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.0974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.1304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zXByGBhRqhRa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Average CHF: USD exchange rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <us-gaap:ForeignCurrencyDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ForeignCurrencyDisclosureTextBlock_zZ1WKTOu8pSf" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49C_20211231_zcQW2TEJmb8a" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49E_20201231_zDJv5mhwv3p5" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_zTYAZKuwNlld" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 68%; text-align: justify"&gt;Spot CHF: USD exchange rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.0974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1.1304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DerivativeAverageExchangeRateFloor1_iI_zXByGBhRqhRa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Average CHF: USD exchange rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.0662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ForeignCurrencyDisclosureTextBlock>
    <us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">1.0974</us-gaap:ForeignCurrencyExchangeRateTranslation1>
    <us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2020-12-31" decimals="INF" unitRef="Pure">1.1304</us-gaap:ForeignCurrencyExchangeRateTranslation1>
    <us-gaap:DerivativeAverageExchangeRateFloor1 contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">1.0969</us-gaap:DerivativeAverageExchangeRateFloor1>
    <us-gaap:DerivativeAverageExchangeRateFloor1 contextRef="AsOf2020-12-31" decimals="INF" unitRef="Pure">1.0662</us-gaap:DerivativeAverageExchangeRateFloor1>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zBLCTTSjbJh9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cash and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Cash and cash equivalents include cash in banks, money
market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had
no cash equivalents at December 31, 2021 and 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zw1DLwwFleRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounts Receivable and Allowance for Uncollectible
Accounts&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Substantially all of the Company&#x2019;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are
reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential
for recovery is considered remote. During the years ended December 31, 2021 and 2020, the Company had bad debt expense of &lt;span id="xdx_90C_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20210101__20211231_z6toRRf3SZmc"&gt;$0&lt;/span&gt; and &lt;span id="xdx_900_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20200101__20201231_z99cxb6q6PM7"&gt;$137,749&lt;/span&gt;,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">0</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">137749</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84D_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zdaYnLdnp6I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Long-Lived Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Long-lived assets are evaluated for impairment whenever
events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful
lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to
the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z8bINqobWnPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Fixed Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Fixed assets, consisting of telecommunications equipment
and software, is recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized
over the assets&#x2019; estimated useful lives of &lt;span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerEquipmentMember_zYc5ocWH1zC1"&gt;3 years&lt;/span&gt; for computers and laptops, &lt;span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TelecommunicationsMember_zuCPpakBk6wa"&gt;5 years&lt;/span&gt; for telecommunications equipment and switches;
and &lt;span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_ztewdgDSU5O"&gt;5 years&lt;/span&gt; for software using the straight-line method. Major additions and improvements are capitalized as additions to the property
and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets, are
expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain
events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability
of the carrying amounts.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2021-01-012021-12-31_us-gaap_ComputerEquipmentMember">P3Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2021-01-012021-12-31_custom_TelecommunicationsMember">P5Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2021-01-012021-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember">P5Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_840_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_z9JdhVepAZXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Impairment of tangible and intangible assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Tangible and intangible assets (excluding goodwill)
are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment
testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the
higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual
asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where
the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down
to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of
assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
    <us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z7fEQTUsAwYl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Goodwill&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;We allocate goodwill to reporting units based on the
reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary,
reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating
segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change
that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could
include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition
of a significant portion of a reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Application of the goodwill impairment test requires
judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill
to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily
through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash
flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful
life over which cash flows will occur, and determination of our weighted average cost of capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The estimates used to calculate the fair value of
a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates
and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
    <us-gaap:PostemploymentBenefitPlansPolicy contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84E_eus-gaap--PostemploymentBenefitPlansPolicy_zmludbhYATq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Retirement Benefit Costs&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Payments to defined contribution retirement benefit
schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments
to defined contribution schemes where the Company&#x2019;s obligations under the schemes are equivalent to those arising in a defined contribution
retirement benefit scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;For defined benefit schemes, the cost of providing
benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date.
Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement
and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in
which it occurs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The retirement benefit obligation recognized in the
balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by
the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value
of available refunds and reductions in future contributions to the scheme.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PostemploymentBenefitPlansPolicy>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_z6p03j8Ci2Vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Net Income (Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings
per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per 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 is computed by dividing net income by the weighted average
number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential
dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result
would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from the computation
of diluted net loss per share as the result was anti-dilutive for the year ended December 31, 2021. There were no potentially dilutive
shares of common stock outstanding for the year ended December 31, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zHKK9Fu6PEy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Concentrations of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that are
exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely
incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times,
its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021 and 2020,
7 and 6 customers represented &lt;span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--SevenCustomersMember_z0bXUNW07o2k"&gt;88%&lt;/span&gt; and &lt;span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_c20200101__20201231__srt--MajorCustomersAxis__custom--SixCustomersMember_zrJfl2mmgi02"&gt;70%&lt;/span&gt; of our revenues, respectively. For the year ended December 31, 2021 &lt;span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_c20210101__20211231__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_z9sJYrSbtRVa"&gt;68%&lt;/span&gt; of the revenue comes
from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2021-01-012021-12-31_custom_SevenCustomersMember"
      decimals="INF"
      unitRef="Pure">0.88</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2020-01-012020-12-31_custom_SixCustomersMember"
      decimals="INF"
      unitRef="Pure">0.70</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2021-01-012021-12-31_custom_NoBadDebtRiskCustomersMember"
      decimals="INF"
      unitRef="Pure">0.68</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:CreditLossFinancialInstrumentPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84D_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_zyTfES7e0Fnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 820, &#x201c;&lt;i&gt;Fair Value
Measurements and Disclosures,&lt;/i&gt;&#x201d; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#x2019;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 1 applies to assets or liabilities for which
there are quoted prices in active markets for identical assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 2 applies to assets or liabilities for which
there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities
in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less
active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated
by, observable market data.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Level 3 applies to assets or liabilities for which
there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or
liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash and cash equivalents; accounts receivable; prepaid and other current assets; accounts payable; other current liabilities;
and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Transactions involving related parties cannot be presumed
to be carried out on an arm&#x2019;s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations
about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent
to those that prevail in arm&#x2019;s-length transactions unless such representations can be substantiated. It is not, however, practical
to determine the fair value of amounts due to related party&#x2019;s due to their related party nature.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:CreditLossFinancialInstrumentPolicyTextBlock>
    <us-gaap:DerivativesPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84A_eus-gaap--DerivativesPolicyTextBlock_zilbNV7oE4li" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Derivative Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company does not use derivative instruments to
hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments
are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for
as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes
in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black
Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative
instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting
period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement
or conversion of the instrument could be required within 12 months of the balance sheet date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DerivativesPolicyTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zZIZJAVRVbGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Income Taxes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company uses the liability method of accounting
for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial
reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the
enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets
is recorded when it is more likely than not that such tax benefits will not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
    <srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84B_esrt--SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock_zPq9ujDfwOFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Related Parties&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company follows ASC 850,&lt;i&gt;&#160;&#x201c;Related
Party Disclosures,&#x201d;&#160;&lt;/i&gt;for the identification of related parties and disclosure of related party transactions (see Note 13).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zdCLdhJBpX9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Revenue Recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#x2019;s payment terms vary by client.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:CostOfSalesPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_z63uUDd0o2N8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cost of revenue&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs of revenue represent direct charges from vendors
that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendor&#x2019;s
network.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CostOfSalesPolicyTextBlock>
    <us-gaap:LessorLeasesPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_844_eus-gaap--LessorLeasesPolicyTextBlock_zlzL2zg5t4Bb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Lease&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company leases office space for corporate and
network monitoring activities and to house telecommunications equipment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 842, &#x201c;&lt;i&gt;Leases&lt;/i&gt;&#x201d;,&lt;i&gt;&#160;&lt;/i&gt;we
determine if an arrangement is a lease at inception.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The office lease meets the definition of a short-term
lease because the lease term is 12 months or less. Consequently, consistent with Company&#x2019;s accounting policy election, the Company
does not recognize the right-of-use asset and the lease liability arising from this lease.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:LessorLeasesPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDhfDdKRMKOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Recent Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06, ASC Subtopic
470-20 &#x201c;&lt;i&gt;Debt&#x2014;Debt with &#x201c;Conversion and Other Options&lt;/i&gt;&#x201d; and ASC subtopic 815-40 &#x201c;&lt;i&gt;Hedging&#x2014;Contracts
in Entity&#x2019;s Own Equity&lt;/i&gt;&#x201d;. The standard reduced the number of accounting models for convertible debt instruments and convertible
preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features
that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a
scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums
are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including
interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15,
2020, including interim periods within those fiscal years. The Company is currently assessing the impact of the adoption of this standard
on its consolidated financial statements.&#160;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zEaOm6jIj0S6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 3 - GOING CONCERN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company's consolidated financial statements have
been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#x2019;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The ability of the Company to continue as a going
concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the next year, the Company's foreseeable cash
requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and
continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Historically, the Company has relied upon funds from
its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through
loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure
to do so could have a material and adverse effect upon its operations and its stockholders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zIMpmEBYWmp8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 4 - ACQUISITION&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;IoT Labs&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On April 15, 2020, we entered into a Company Acquisition
Agreement (the &#x201c;Agreement&#x201d;) with Francisco Bunt regarding the acquisition of &lt;span id="xdx_90C_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_c20200415_zxhIeBZ2KWuk"&gt;51%&lt;/span&gt; of the shares in IoT Labs, whose principal
business activity is the sale of Short Messages (SMS) between USA and Mexico, for &lt;span id="xdx_905_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zZRBkVg6OBjh"&gt;$180,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the identifiable assets
acquired and liabilities assumed upon acquisition of IoT Labs and the calculation of goodwill:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zpyb9MVRCaIe" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20200415_zvNAXiQg6EAl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; text-align: justify; padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zwpz61hgKJ62"&gt;180,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_znx7WTz3xAzj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;135,781&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_znCGwIviEvml" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zAY6sJeFGdG6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Property and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zhZhVrDC8Qd8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Intangible asset&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;21,875&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_zvtFL7LcXkt1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,684&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zB38vKi4nW44" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Accounts payable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_zlCH0F79BPs3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zpdyuVF33ohc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_z9Mg3B5YbPX4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;94,366&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zQVuvavLIxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;98,218&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--Goodwill_iI_zbaz58bS7Ihb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;81,782&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Unaudited combined proforma results of operations
for the year ended December 31, 2020 as though the Company acquired IoT Labs on January 1, 2020, are set forth below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9fzv7Bs0WUk" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210101__20211231_zJJFWqUI1Nnl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--BusinessAcquisitionsProFormaRevenue_zdjKBDr4tVv7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;55,784,168&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_zw5XwqaQfyKh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;54,631,017&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--BusinessAcquisitionsProFormaGrossProfit_zGj8s4HzSF71" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,153,151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zDqIOPmKxiw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,224,903&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z3kPndpGhnN5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,071,752&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaOtherExpense_zvmo87eyvHv7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,487,315&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zK8dhVG9tfkk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net Loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,559,067&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock>
    <us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2020-04-15" decimals="INF" unitRef="Pure">0.51</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
    <us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome
      contextRef="From2020-04-012020-04-15"
      decimals="0"
      unitRef="USD">180000</us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome>
    <us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zpyb9MVRCaIe" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20200415_zvNAXiQg6EAl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; text-align: justify; padding-bottom: 1pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; width: 18%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome_c20200401__20200415_zwpz61hgKJ62"&gt;180,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_znx7WTz3xAzj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;135,781&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_znCGwIviEvml" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Other current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_zAY6sJeFGdG6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Property and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_zhZhVrDC8Qd8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Intangible asset&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;21,875&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_zvtFL7LcXkt1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total identifiable assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,684&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zB38vKi4nW44" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Accounts payable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_zlCH0F79BPs3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(100&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets_iI_zpdyuVF33ohc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Net assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;192,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_z9Mg3B5YbPX4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;94,366&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zQVuvavLIxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total net assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;98,218&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--Goodwill_iI_zbaz58bS7Ihb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;81,782&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome
      contextRef="From2020-04-012020-04-15"
      decimals="0"
      unitRef="USD">180000</us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">135781</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">953</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">34075</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">21875</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">192684</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">-100</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">-100</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>
    <IQST:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">192584</IQST:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">94366</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">98218</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
    <us-gaap:Goodwill contextRef="AsOf2020-04-15" decimals="0" unitRef="USD">81782</us-gaap:Goodwill>
    <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9fzv7Bs0WUk" style="margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20210101__20211231_zJJFWqUI1Nnl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--BusinessAcquisitionsProFormaRevenue_zdjKBDr4tVv7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;55,784,168&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_zw5XwqaQfyKh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;54,631,017&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--BusinessAcquisitionsProFormaGrossProfit_zGj8s4HzSF71" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,153,151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zDqIOPmKxiw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,224,903&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BusinessAcquisitionsProFormaOperatingLoss_z3kPndpGhnN5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,071,752&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaOtherExpense_zvmo87eyvHv7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,487,315&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zK8dhVG9tfkk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net Loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,559,067&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
    <us-gaap:BusinessAcquisitionsProFormaRevenue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">55784168</us-gaap:BusinessAcquisitionsProFormaRevenue>
    <IQST:BusinessAcquisitionsProFormaCostOfRevenue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">54631017</IQST:BusinessAcquisitionsProFormaCostOfRevenue>
    <IQST:BusinessAcquisitionsProFormaGrossProfit
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1153151</IQST:BusinessAcquisitionsProFormaGrossProfit>
    <IQST:BusinessAcquisitionsProFormaOperatingExpenses
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">4224903</IQST:BusinessAcquisitionsProFormaOperatingExpenses>
    <IQST:BusinessAcquisitionsProFormaOperatingLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3071752</IQST:BusinessAcquisitionsProFormaOperatingLoss>
    <IQST:BusinessAcquisitionsProFormaOtherExpense
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-3487315</IQST:BusinessAcquisitionsProFormaOtherExpense>
    <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">-6559067</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
    <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_809_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_znCJ43oH6X88" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 5 &#x2013;&#160;PREPAID AND OTHER CURRENT ASSETS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Prepaid and other current assets at December 31, 2021
and 2020 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--OtherCurrentAssetsTextBlock_zWAYAfIxsgR5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20211231_zYHyRkjFnr46"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20201231_zrJpZKkVXv9i"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_zsU2aOJflYYe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Subscription receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0958"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_z2HNtJuETR28" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;143,187&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;77,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_zVCEGUr8uXsf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;23,320&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0964"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--IncomeTaxReceivable_iI_zG6jXcbYvOXl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Tax receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;603&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;600&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zpPCUmnDkkOa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt; visibility: hidden"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt; visibility: hidden"&gt;Total prepaid and other
    current assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;267,110&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;78,157&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
    <us-gaap:OtherCurrentAssetsTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--OtherCurrentAssetsTextBlock_zWAYAfIxsgR5" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20211231_zYHyRkjFnr46"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20201231_zrJpZKkVXv9i"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_zsU2aOJflYYe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Subscription receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0958"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_z2HNtJuETR28" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;143,187&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;77,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_zVCEGUr8uXsf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;23,320&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0964"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--IncomeTaxReceivable_iI_zG6jXcbYvOXl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Tax receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;603&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;600&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zpPCUmnDkkOa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="display: none; padding-bottom: 2.5pt; visibility: hidden"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt; visibility: hidden"&gt;Total prepaid and other
    current assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;267,110&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td colspan="2" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;78,157&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OtherCurrentAssetsTextBlock>
    <us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">100000</us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">143187</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">77557</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">23320</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:IncomeTaxReceivable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">603</us-gaap:IncomeTaxReceivable>
    <us-gaap:IncomeTaxReceivable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">600</us-gaap:IncomeTaxReceivable>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">267110</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">78157</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_807_eus-gaap--PropertyPlantAndEquipmentTextBlock_zBHRIxHuGyd7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 6 &#x2013;&#160;PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Property and equipment at December 31, 2021 and 2020
consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zctZm56Jz3R" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_491_20211231_zNqLCFPe3boh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20201231_zsj4wHo48a86"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zJqEbUPv7DAh"&gt;258,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_pp0p0"&gt;259,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zpvZS8Hh7XVf"&gt;618,125&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_pp0p0"&gt;530,514&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zFqGlmd1WZa1"&gt;108,805&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zzHqtydi4QD4"&gt;47,206&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zZrqTf46yysk"&gt;985,801&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zGBTge543y0h"&gt;836,720&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_909_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20211231_z1UtLqoX1JI2"&gt;576,419&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20201231_zceOZIKKBipi"&gt;486,190&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20211231_zmmDYry6n4Wg"&gt;409,382&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0"&gt;350,530&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Depreciation expense for the year ended December 31,
2021 and 2020 amounted to &lt;span id="xdx_90E_eus-gaap--DepreciationAndAmortization_pp0p0_c20210101__20211231_zD6cjaaws9Z9"&gt;$91,474&lt;/span&gt; and &lt;span id="xdx_903_eus-gaap--DepreciationAndAmortization_pp0p0_c20200101__20201231_zeU31sDiWfF2"&gt;$68,602&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zctZm56Jz3R" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_491_20211231_zNqLCFPe3boh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20201231_zsj4wHo48a86"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zJqEbUPv7DAh"&gt;258,871&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_pp0p0"&gt;259,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zpvZS8Hh7XVf"&gt;618,125&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_pp0p0"&gt;530,514&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zFqGlmd1WZa1"&gt;108,805&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zzHqtydi4QD4"&gt;47,206&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zZrqTf46yysk"&gt;985,801&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TotalMember_zGBTge543y0h"&gt;836,720&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_909_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20211231_z1UtLqoX1JI2"&gt;576,419&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_pp0p0_c20201231_zceOZIKKBipi"&gt;486,190&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20211231_zmmDYry6n4Wg"&gt;409,382&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0"&gt;350,530&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      unitRef="USD">258871</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      unitRef="USD">259000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      unitRef="USD">618125</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      unitRef="USD">530514</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">108805</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">47206</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-12-31_custom_TotalMember"
      decimals="0"
      unitRef="USD">985801</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_custom_TotalMember"
      decimals="0"
      unitRef="USD">836720</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">576419</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">486190</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">409382</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">350530</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">91474</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">68602</us-gaap:DepreciationAndAmortization>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zHiokJsMbaed" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 7 &#x2013;LOANS PAYABLE &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Loans payable at December 31, 2021 and 2020 consisted
of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zX8CGDm11ZZ6" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left"&gt;Unique Funding Solutions_2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zltDn6yruRS4" style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0993"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_pp0p0"&gt;2,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zkjc2m1Dd67d"&gt;Note was issued on October 12, 2018 and due on January 17, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zx3iltkvl7gk"&gt;28.6%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;YES LENDER LLC 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zywUZdvIKuPc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0997"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_pp0p0"&gt;5,403&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zPSdjWCz3jL5"&gt;Note was issued on August 3, 2020 and due on January 12, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zBy3FtH2ThZ5"&gt;26.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Advance Service Group LLC&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zAqyxf1nLG7d"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1001"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_pp0p0"&gt;12,143&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zL0UTSFnvNZb"&gt;Note was issued on October 20, 2020, and due on February 19, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zqMBcsvBOMwf"&gt;29.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zfjrm2YwiXY6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1005"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_z7Lz3ujz5yri"&gt;63,158&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zLT6rDB6ZvQ"&gt;Note was issued on March 18, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zIZAA0vmTBIa"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zAiBD4oQQWWc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1009"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_pp0p0"&gt;68,421&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_z7AEPgbjYOV2"&gt;Note was issued on March 25, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zHfbTSg5HOmf"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zDlFHKYnRlF5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1013"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_pp0p0"&gt;66,316&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zPKZzXLgs7kh"&gt;Note was issued on April 1, 2020 and due on October 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zGj12nsgdQEb"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z3d8n0mKqs68"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1017"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_pp0p0"&gt;73,684&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z9U38UUbB1Ok"&gt;Note was issued on April 2, 2020 and due on October 2, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z23ZYpxaNHoc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;12.0%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 5&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zYurnH1Rx2L1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1021"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_pp0p0"&gt;36,842&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zSkf7W76NPz9"&gt;Note was issued on April 7, 2020 and due on October 7, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zdhmhpWkxLnf"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 6&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_z54QFnCqfEee" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1025"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_pp0p0"&gt;84,211&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zVVrYbmTl6sh"&gt;Note was issued on April 15, 2020 and due on October 15, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zipL44y8PPe1"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 7&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zuorVINMhipi"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1029"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;55,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zXnqBvSY0lRc"&gt;Note was issued on April 20, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zucm1TS2yLFc"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 14&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_z3VLLGvCsTg6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1033"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_pp0p0"&gt;32,432&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_ztouDUuBTJre"&gt;Note was issued on December 4, 2020 and due on January 4, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_zlp69iOyL0Ye"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Labrys Fund&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zG71vnN3vza"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1037"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_pp0p0"&gt;280,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zFG7FfKGUoh2"&gt;Note was issued on June 26, 2020 and due on April 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zJymtB7sr7xe"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z7WheOtK0I3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1041"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_pp0p0"&gt;300,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z0bmrlhzxpZ5"&gt;Note was issued on September 1, 2020 and due on September 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_zQokyldm4Vke"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 1&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zmZpsPY6NIPi"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1045"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_pp0p0"&gt;77,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zneqpQndq1k7"&gt;Note was issued on December 10, 2020 and due on January 9, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zUKlqNbC1ODb"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zWlaaf3PALi6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1049"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_pp0p0"&gt;27,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zuXloisLcrb8"&gt;Note was issued on December 18, 2020 and due on January 17, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zxZzGUAnySzl"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_ze7iY0DEwAZj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1053"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_pp0p0"&gt;55,556&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zvanRz0RKgg6"&gt;Note was issued on December 24, 2020 and due on January 23, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zB8Uy6JFNHka"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z0HbUbsaVwca"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1057"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_pp0p0"&gt;111,111&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_zQJ7W4j2Gsx2"&gt;Note was issued on December 30, 2020 and due on January 29, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z1AsueT7Apqh"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Bridge Loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z1Qy2ec9O9u2"&gt;222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zQM6gElfIi04"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1062"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zxi7VJbhhAR5"&gt;Note was issued on November 1, 2021 and due on January 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_ztEBaqb2jRmj"&gt;18.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zeAD8y1fWxbd"&gt;100,634&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--MartusMember_pp0p0"&gt;108,609&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z748Vbpqso9h"&gt;Note was issued on October 23, 2018 and due on January 3, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQdaKnNfOm6d"&gt;5.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Swisspeers AG&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zvOVFkg0okvb"&gt;9,605&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_pp0p0"&gt;49,187&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRSxCoaDFhAb"&gt;Note was issued on April 8, 2019 and due on October 4, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z3BNzS3PBSBf"&gt;7.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zY2ykXg2v8l5"&gt;109,690&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_pp0p0"&gt;113,040&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zsp5dDHcy7nf"&gt;Note was issued on April 1, 2020 and due on March 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_znMz6Ia9ME4l"&gt;0.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231_zFnmQpU0CPJj"&gt;442,151&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231_pp0p0"&gt;1,622,669&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zkNcQ3GUSB3l"&gt;7,406&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zva65SOCcW3b"&gt;19,221&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--LongTermDebt_pp0p0_c20211231_zFxvNZPDVCm4"&gt;434,745&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LongTermDebt_c20201231_pp0p0"&gt;1,603,448&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20211231_zg5vhyT4OP19"&gt;315,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_c20201231_pp0p0"&gt;1,332,612&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20211231_zV9f2avd8O18"&gt;119,295&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LongTermDebtNoncurrent_c20201231_pp0p0"&gt;270,836&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Loans payable - related parties at December 31, 2021
and 2020 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zB3K59bSIBh2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Alonso Van Der Biest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_zwM2FM231OT7"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1089"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_pp0p0"&gt;80,200&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Alvaro Quintana&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_zUEd1wtI8gQk"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1091"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_pp0p0"&gt;10,587&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z6Lp3hTRYeud"&gt;19,929&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_pp0p0"&gt;1,737,512&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_z8vF2GG0RCE3"&gt;219,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_pp0p0"&gt;226,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--LoansPayable_pp0p0_c20211231_zKDEFMqvuw84"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LoansPayable_c20201231_pp0p0"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--LoansPayableCurrent_pp0p0_c20211231_zC2MEdJojYFd"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LoansPayableCurrent_c20201231_pp0p0"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LongTermLoansPayable_pp0p0_c20211231_zgrxXR21YgV1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1101"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LongTermLoansPayable_c20201231_pp0p0"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1102"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company borrowed from third parties totaling &lt;span id="xdx_90A_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zLXSz4kLu4k6"&gt;$600,000&lt;/span&gt; and &lt;span id="xdx_901_eus-gaap--IncreaseDecreaseInOtherLoans_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zkMgK4binfJa"&gt;$1,239,620&lt;/span&gt;, which includes original issue discount and financing costs of
&lt;span id="xdx_909_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zSSL1zJBmGij"&gt;$66,666&lt;/span&gt; and &lt;span id="xdx_900_eus-gaap--FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zWO3eGdnSqHl"&gt;$63,970&lt;/span&gt; and repaid the principal amount of &lt;span id="xdx_90D_eus-gaap--PaymentsForLoans_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zm2vkv3D14ka"&gt;$344,483&lt;/span&gt; and &lt;span id="xdx_90D_eus-gaap--PaymentsForLoans_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansMember_zjkNHUMTc3l6"&gt;$969,664&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of &lt;span id="xdx_904_eus-gaap--InterestExpense_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zBctcAZiQeYj"&gt;$191,281&lt;/span&gt; and &lt;span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoWITnc6Nntc"&gt;$77,101&lt;/span&gt; and recognized amortization of discount, included in interest expense, of
&lt;span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zoIkZ3EadCwc"&gt;$78,481&lt;/span&gt; and &lt;span id="xdx_902_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zXHBiwVXrKZd"&gt;$44,749&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the related
party loan of &lt;span id="xdx_907_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zJxEfxZw1C3i"&gt;$1,647,150&lt;/span&gt; (CHF 1,518,909) was swapped into capital and the Company recorded it as additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
settled loans payable of &lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zdDOwYOqpa83"&gt;$1,516,667&lt;/span&gt; by issuing &lt;span id="xdx_900_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zEFINpG6Hitk"&gt;2,230,394&lt;/span&gt; shares of common stock valued at &lt;span id="xdx_90A_ecustom--CommonStockIssuedForSettlementOfDebtValue_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zJzQzCWtMl03"&gt;$2,056,530&lt;/span&gt;. As a result, the Company recorded
loss on settlement of debt of &lt;span id="xdx_90E_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LoanSettlementMember_zdIlAOZ11k9b"&gt;$539,863&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfDebtTableTextBlock_zX8CGDm11ZZ6" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December
                                            31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"/&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left"&gt;Unique Funding Solutions_2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zltDn6yruRS4" style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0993"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_pp0p0"&gt;2,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zkjc2m1Dd67d"&gt;Note was issued on October 12, 2018 and due on January 17, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--UniqueFundingSolutions2Member_zx3iltkvl7gk"&gt;28.6%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;YES LENDER LLC 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zywUZdvIKuPc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0997"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_pp0p0"&gt;5,403&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zPSdjWCz3jL5"&gt;Note was issued on August 3, 2020 and due on January 12, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--YesLenderLlcMember_zBy3FtH2ThZ5"&gt;26.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Advance Service Group LLC&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zAqyxf1nLG7d"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1001"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_pp0p0"&gt;12,143&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zL0UTSFnvNZb"&gt;Note was issued on October 20, 2020, and due on February 19, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--AdvanceServiceGroupMember_zqMBcsvBOMwf"&gt;29.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zfjrm2YwiXY6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1005"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_z7Lz3ujz5yri"&gt;63,158&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zLT6rDB6ZvQ"&gt;Note was issued on March 18, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupIncMember_zIZAA0vmTBIa"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zAiBD4oQQWWc"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1009"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_pp0p0"&gt;68,421&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_z7AEPgbjYOV2"&gt;Note was issued on March 25, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc2Member_zHfbTSg5HOmf"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zDlFHKYnRlF5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1013"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_pp0p0"&gt;66,316&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zPKZzXLgs7kh"&gt;Note was issued on April 1, 2020 and due on October 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc3Member_zGj12nsgdQEb"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z3d8n0mKqs68"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1017"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_pp0p0"&gt;73,684&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z9U38UUbB1Ok"&gt;Note was issued on April 2, 2020 and due on October 2, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc4Member_z23ZYpxaNHoc" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;12.0%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 5&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zYurnH1Rx2L1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1021"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_pp0p0"&gt;36,842&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zSkf7W76NPz9"&gt;Note was issued on April 7, 2020 and due on October 7, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc5Member_zdhmhpWkxLnf"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 6&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_z54QFnCqfEee" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1025"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_pp0p0"&gt;84,211&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zVVrYbmTl6sh"&gt;Note was issued on April 15, 2020 and due on October 15, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc6Member_zipL44y8PPe1"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 7&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zuorVINMhipi"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1029"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_pp0p0" style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;55,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zXnqBvSY0lRc"&gt;Note was issued on April 20, 2020 and due on December 15, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc7Member_zucm1TS2yLFc"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Apollo Management Group, Inc 14&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_z3VLLGvCsTg6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1033"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_pp0p0"&gt;32,432&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_ztouDUuBTJre"&gt;Note was issued on December 4, 2020 and due on January 4, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--ApolloManagementGroupInc14Member_zlp69iOyL0Ye"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Labrys Fund&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zG71vnN3vza"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1037"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_pp0p0"&gt;280,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zFG7FfKGUoh2"&gt;Note was issued on June 26, 2020 and due on April 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--LabrysFundMember_zJymtB7sr7xe"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z7WheOtK0I3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1041"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_pp0p0"&gt;300,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_z0bmrlhzxpZ5"&gt;Note was issued on September 1, 2020 and due on September 1, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorpMember_zQokyldm4Vke"&gt;12.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 1&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zmZpsPY6NIPi"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1045"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_pp0p0"&gt;77,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zneqpQndq1k7"&gt;Note was issued on December 10, 2020 and due on January 9, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp1Member_zUKlqNbC1ODb"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 2&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zWlaaf3PALi6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1049"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_pp0p0"&gt;27,778&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zuXloisLcrb8"&gt;Note was issued on December 18, 2020 and due on January 17, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp2Member_zxZzGUAnySzl"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 3&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_ze7iY0DEwAZj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1053"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_pp0p0"&gt;55,556&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zvanRz0RKgg6"&gt;Note was issued on December 24, 2020 and due on January 23, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp3Member_zB8Uy6JFNHka"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;M2B Funding Corp 4&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z0HbUbsaVwca"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1057"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_pp0p0"&gt;111,111&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_zQJ7W4j2Gsx2"&gt;Note was issued on December 30, 2020 and due on January 29, 2021&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--M2bFundingCorp4Member_z1AsueT7Apqh"&gt;22.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Bridge Loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_z1Qy2ec9O9u2"&gt;222,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zQM6gElfIi04"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1062"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_zxi7VJbhhAR5"&gt;Note was issued on November 1, 2021 and due on January 30, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20211231__us-gaap--DebtInstrumentAxis__us-gaap--BridgeLoanMember_ztEBaqb2jRmj"&gt;18.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zeAD8y1fWxbd"&gt;100,634&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--MartusMember_pp0p0"&gt;108,609&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_z748Vbpqso9h"&gt;Note was issued on October 23, 2018 and due on January 3, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQdaKnNfOm6d"&gt;5.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Swisspeers AG&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zvOVFkg0okvb"&gt;9,605&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_pp0p0"&gt;49,187&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_zRSxCoaDFhAb"&gt;Note was issued on April 8, 2019 and due on October 4, 2022&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--SwisspeersAgMember_z3BNzS3PBSBf"&gt;7.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zY2ykXg2v8l5"&gt;109,690&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_c20201231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_pp0p0"&gt;113,040&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zsp5dDHcy7nf"&gt;Note was issued on April 1, 2020 and due on March 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20211231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_znMz6Ia9ME4l"&gt;0.0%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20211231_zFnmQpU0CPJj"&gt;442,151&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_c20201231_pp0p0"&gt;1,622,669&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zkNcQ3GUSB3l"&gt;7,406&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--LoanPayableMember_zva65SOCcW3b"&gt;19,221&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--LongTermDebt_pp0p0_c20211231_zFxvNZPDVCm4"&gt;434,745&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LongTermDebt_c20201231_pp0p0"&gt;1,603,448&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20211231_zg5vhyT4OP19"&gt;315,450&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_c20201231_pp0p0"&gt;1,332,612&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20211231_zV9f2avd8O18"&gt;119,295&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LongTermDebtNoncurrent_c20201231_pp0p0"&gt;270,836&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_UniqueFundingSolutions2Member"
      decimals="0"
      unitRef="USD">2000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_UniqueFundingSolutions2Member">Note was issued on October 12, 2018 and due on January 17, 2019</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_UniqueFundingSolutions2Member"
      decimals="INF"
      unitRef="Pure">0.286</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_YesLenderLlcMember"
      decimals="0"
      unitRef="USD">5403</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_YesLenderLlcMember">Note was issued on August 3, 2020 and due on January 12, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_YesLenderLlcMember"
      decimals="INF"
      unitRef="Pure">0.260</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_AdvanceServiceGroupMember"
      decimals="0"
      unitRef="USD">12143</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_AdvanceServiceGroupMember">Note was issued on October 20, 2020, and due on February 19, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_AdvanceServiceGroupMember"
      decimals="INF"
      unitRef="Pure">0.290</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupIncMember"
      decimals="0"
      unitRef="USD">63158</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupIncMember">Note was issued on March 18, 2020 and due on December 15, 2020</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupIncMember"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc2Member"
      decimals="0"
      unitRef="USD">68421</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc2Member">Note was issued on March 25, 2020 and due on December 15, 2020</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc2Member"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc3Member"
      decimals="0"
      unitRef="USD">66316</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc3Member">Note was issued on April 1, 2020 and due on October 1, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc3Member"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc4Member"
      decimals="0"
      unitRef="USD">73684</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc4Member">Note was issued on April 2, 2020 and due on October 2, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc4Member"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc5Member"
      decimals="0"
      unitRef="USD">36842</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc5Member">Note was issued on April 7, 2020 and due on October 7, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc5Member"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc6Member"
      decimals="0"
      unitRef="USD">84211</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc6Member">Note was issued on April 15, 2020 and due on October 15, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc6Member"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc7Member"
      decimals="0"
      unitRef="USD">55000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc7Member">Note was issued on April 20, 2020 and due on December 15, 2020</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc7Member"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_ApolloManagementGroupInc14Member"
      decimals="0"
      unitRef="USD">32432</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_ApolloManagementGroupInc14Member">Note was issued on December 4, 2020 and due on January 4, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_ApolloManagementGroupInc14Member"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_LabrysFundMember"
      decimals="0"
      unitRef="USD">280000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_LabrysFundMember">Note was issued on June 26, 2020 and due on April 1, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_LabrysFundMember"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_M2bFundingCorpMember"
      decimals="0"
      unitRef="USD">300000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_M2bFundingCorpMember">Note was issued on September 1, 2020 and due on September 1, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_M2bFundingCorpMember"
      decimals="INF"
      unitRef="Pure">0.120</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_M2bFundingCorp1Member"
      decimals="0"
      unitRef="USD">77778</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp1Member">Note was issued on December 10, 2020 and due on January 9, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp1Member"
      decimals="INF"
      unitRef="Pure">0.220</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_M2bFundingCorp2Member"
      decimals="0"
      unitRef="USD">27778</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp2Member">Note was issued on December 18, 2020 and due on January 17, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp2Member"
      decimals="INF"
      unitRef="Pure">0.220</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_M2bFundingCorp3Member"
      decimals="0"
      unitRef="USD">55556</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp3Member">Note was issued on December 24, 2020 and due on January 23, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp3Member"
      decimals="INF"
      unitRef="Pure">0.220</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_M2bFundingCorp4Member"
      decimals="0"
      unitRef="USD">111111</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_M2bFundingCorp4Member">Note was issued on December 30, 2020 and due on January 29, 2021</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_M2bFundingCorp4Member"
      decimals="INF"
      unitRef="Pure">0.220</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember"
      decimals="0"
      unitRef="USD">222222</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_us-gaap_BridgeLoanMember">Note was issued on November 1, 2021 and due on January 30, 2022</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember"
      decimals="INF"
      unitRef="Pure">0.180</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_MartusMember"
      decimals="0"
      unitRef="USD">100634</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_MartusMember"
      decimals="0"
      unitRef="USD">108609</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_MartusMember">Note was issued on October 23, 2018 and due on January 3, 2022</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_MartusMember"
      decimals="INF"
      unitRef="Pure">0.050</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_SwisspeersAgMember"
      decimals="0"
      unitRef="USD">9605</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_SwisspeersAgMember"
      decimals="0"
      unitRef="USD">49187</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_SwisspeersAgMember">Note was issued on April 8, 2019 and due on October 4, 2022</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_SwisspeersAgMember"
      decimals="INF"
      unitRef="Pure">0.070</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2021-12-31_custom_DarleneCovi19Member"
      decimals="0"
      unitRef="USD">109690</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-12-31_custom_DarleneCovi19Member"
      decimals="0"
      unitRef="USD">113040</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="From2021-01-012021-12-31_custom_DarleneCovi19Member">Note was issued on April 1, 2020 and due on March 31, 2025</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-12-31_custom_DarleneCovi19Member"
      decimals="INF"
      unitRef="Pure">0.000</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">442151</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1622669</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2021-12-31_custom_LoanPayableMember"
      decimals="0"
      unitRef="USD">7406</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2020-12-31_custom_LoanPayableMember"
      decimals="0"
      unitRef="USD">19221</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LongTermDebt contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">434745</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebt contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1603448</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">315450</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1332612</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">119295</us-gaap:LongTermDebtNoncurrent>
    <us-gaap:LongTermDebtNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">270836</us-gaap:LongTermDebtNoncurrent>
    <IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zB3K59bSIBh2" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Alonso Van Der Biest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_zwM2FM231OT7"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1089"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlonsoVanDerBiestMember_pp0p0"&gt;80,200&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Alvaro Quintana&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_zUEd1wtI8gQk"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1091"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--AlvaroQuintanaMember_pp0p0"&gt;10,587&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_z6Lp3hTRYeud"&gt;19,929&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_pp0p0"&gt;1,737,512&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20211231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_z8vF2GG0RCE3"&gt;219,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--LoansPayable_c20201231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_pp0p0"&gt;226,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--LoansPayable_pp0p0_c20211231_zKDEFMqvuw84"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LoansPayable_c20201231_pp0p0"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--LoansPayableCurrent_pp0p0_c20211231_zC2MEdJojYFd"&gt;239,308&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LoansPayableCurrent_c20201231_pp0p0"&gt;2,054,379&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LongTermLoansPayable_pp0p0_c20211231_zgrxXR21YgV1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1101"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--LongTermLoansPayable_c20201231_pp0p0"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1102"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock>
    <us-gaap:LoansPayable
      contextRef="AsOf2020-12-31_custom_AlonsoVanDerBiestMember"
      decimals="0"
      unitRef="USD">80200</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2020-12-31_custom_AlvaroQuintanaMember"
      decimals="0"
      unitRef="USD">10587</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      unitRef="USD">19929</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      unitRef="USD">1737512</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      unitRef="USD">219379</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2020-12-31_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      unitRef="USD">226080</us-gaap:LoansPayable>
    <us-gaap:LoansPayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:LoansPayable>
    <us-gaap:LoansPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2054379</us-gaap:LoansPayable>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">239308</us-gaap:LoansPayableCurrent>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2054379</us-gaap:LoansPayableCurrent>
    <us-gaap:IncreaseDecreaseInOtherLoans
      contextRef="From2021-01-012021-12-31_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">600000</us-gaap:IncreaseDecreaseInOtherLoans>
    <us-gaap:IncreaseDecreaseInOtherLoans
      contextRef="From2020-01-012020-12-31_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">1239620</us-gaap:IncreaseDecreaseInOtherLoans>
    <us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount
      contextRef="AsOf2021-12-31_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">66666</us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount>
    <us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount
      contextRef="AsOf2020-12-31_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">63970</us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount>
    <us-gaap:PaymentsForLoans
      contextRef="From2021-01-012021-12-31_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">344483</us-gaap:PaymentsForLoans>
    <us-gaap:PaymentsForLoans
      contextRef="From2020-01-012020-12-31_custom_ThirdPartyLoansMember"
      decimals="0"
      unitRef="USD">969664</us-gaap:PaymentsForLoans>
    <us-gaap:InterestExpense
      contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">191281</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">77101</us-gaap:InterestExpense>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">78481</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2020-01-012020-12-31_us-gaap_LoansPayableMember"
      decimals="0"
      unitRef="USD">44749</us-gaap:AmortizationOfDebtDiscountPremium>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <us-gaap:LoansPayable
      contextRef="AsOf2021-12-31_custom_LoanSettlementMember"
      decimals="0"
      unitRef="USD">1516667</us-gaap:LoansPayable>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_custom_LoanSettlementMember"
      decimals="INF"
      unitRef="Shares">2230394</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue
      contextRef="From2021-01-012021-12-31_custom_LoanSettlementMember"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2021-01-012021-12-31_custom_LoanSettlementMember"
      decimals="0"
      unitRef="USD">539863</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:OtherLiabilitiesDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_809_eus-gaap--OtherLiabilitiesDisclosureTextBlock_z6DKZGtPOBfd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 8 &#x2013;&#160;OTHER CURRENT LIABILITIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Other current liabilities at December 31, 2021 and
2020 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--OtherLiabilitiesTableTextBlock_zKSrwvrNPNHj" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49B_20211231_zotgbsH6jSEc" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_499_20201231_z3eJezWwWpi5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zXkCKvLeE797" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Accrued liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;61,153&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;6,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--InterestPayableCurrent_iI_z7bFcV5gYvgc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;170,960&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--ManagementFeePayable_iI_zMRZ2WUak8s7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Salary payable - management&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;92,229&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,300&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zHUxs9ONmBAa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Employee benefits&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;105,221&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;181,231&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zvtilzoxtIFj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40,273&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;26,396&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zklA7DlyGeIg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-size: 10pt; visibility: hidden"&gt;Total Other Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;307,049&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;413,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OtherLiabilitiesDisclosureTextBlock>
    <us-gaap:OtherLiabilitiesTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--OtherLiabilitiesTableTextBlock_zKSrwvrNPNHj" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_49B_20211231_zotgbsH6jSEc" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" id="xdx_499_20201231_z3eJezWwWpi5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_zXkCKvLeE797" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left"&gt;Accrued liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;61,153&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;6,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--InterestPayableCurrent_iI_z7bFcV5gYvgc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;8,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;170,960&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--ManagementFeePayable_iI_zMRZ2WUak8s7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Salary payable - management&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;92,229&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;28,300&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zHUxs9ONmBAa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Employee benefits&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;105,221&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;181,231&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zvtilzoxtIFj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;40,273&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;26,396&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zklA7DlyGeIg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-size: 10pt; visibility: hidden"&gt;Total Other Current Liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;307,049&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;413,676&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OtherLiabilitiesTableTextBlock>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">61153</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">6789</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:InterestPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">8173</us-gaap:InterestPayableCurrent>
    <us-gaap:InterestPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">170960</us-gaap:InterestPayableCurrent>
    <us-gaap:ManagementFeePayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">92229</us-gaap:ManagementFeePayable>
    <us-gaap:ManagementFeePayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">28300</us-gaap:ManagementFeePayable>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">105221</us-gaap:AccruedEmployeeBenefitsCurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">181231</us-gaap:AccruedEmployeeBenefitsCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">40273</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">26396</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">307049</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">413676</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
    <us-gaap:ConvertibleDebtTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_808_eus-gaap--ConvertibleDebtTableTextBlock_zeFLt426jwlh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 9 - CONVERTIBLE LOANS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;At December 31, 2021 and 2020, convertible loans consisted
of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ShortTermDebtTextBlock_zYQ1nMG3hria" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20211231_zbNllWNTRo6k"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20201231_zHG4WK9Grydi"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Promissory notes &#x2013; Issued in fiscal year 2019, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_z2rAN8mUWnl1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1144"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_pdn0"&gt;5,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Promissory notes &#x2013; Issued in fiscal year 2020, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_zwkz8T8lIwR3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1146"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_pdn0"&gt;623,660&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ConvertibleNotesPayable_iI_z3jMuWd7AAbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1149"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;628,660&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_zZezg6nHbkq5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1152"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(372,290&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LoansPayableNetOfDiscount_iI_zWnF8jAGR5j3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1155"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;256,370&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--ConvertibleNotesPayableCurrent_iI_zp4msF4PO1Eh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: current portion of convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1158"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;253,554&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ConvertibleLongTermNotesPayable_iI_zvjD6T0J7g17" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1161"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,816&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company recorded interest expense of &lt;span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zmThRbyGVWal"&gt;$33,429&lt;/span&gt; and &lt;span id="xdx_90E_eus-gaap--InterestExpense_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zwIEu5DaWdG3"&gt;$487,012&lt;/span&gt; and recognized amortization of discount, included in interest expense, of
$372,290 and $2,176,757, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company repaid notes of &lt;span id="xdx_902_eus-gaap--RepaymentsOfConvertibleDebt_pp0p0_c20210101__20211231_zDZEd66mLSF7"&gt;$250,000&lt;/span&gt; and &lt;span id="xdx_90D_eus-gaap--RepaymentsOfConvertibleDebt_pp0p0_c20200101__20201231_zib8BKA0bRWe"&gt;$942,190&lt;/span&gt; and accrued interest including prepayment penalty of &lt;span id="xdx_905_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20210101__20211231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zFma4Kef1cfh"&gt;$6,027&lt;/span&gt; and &lt;span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleLoansMember_zORK5kgkqsOl"&gt;$675,771&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Conversion&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the &lt;/span&gt;year
ended December 31, 2021&lt;span style="background-color: white"&gt;, the Company converted notes with principal amounts and accrued interest
of&#160;&lt;span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAqCJ6zN8Fd6"&gt;&lt;span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDTpRTLDaIfd"&gt;$422,295&lt;/span&gt;&lt;/span&gt;&#160;into&#160;&lt;span id="xdx_90C_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJwMGJnkoeY8"&gt;6,080,632&lt;/span&gt;&#160;shares of common stock. The corresponding derivative liability at the date of conversion
of&#160;&lt;span id="xdx_903_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_z8GqiVWPdT75"&gt;$708,611&lt;/span&gt;&#160;was settled through additional paid in capital.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
converted notes with principal amounts of &lt;span id="xdx_908_ecustom--DebtConversionConvertedInstrumentAmount2_pp0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDtu0yzIHQxl"&gt;$1,302,785&lt;/span&gt; and accrued interest of &lt;span id="xdx_908_eus-gaap--InterestExpenseLongTermDebt_pp0p0_c20200101__20201231_zQgMe07VrUOg"&gt;$93,656&lt;/span&gt; into &lt;span id="xdx_905_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEpgJkOrcf6f"&gt;46,575,378&lt;/span&gt; shares of common stock. The corresponding
derivative liability at the date of conversion of &lt;span id="xdx_90E_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConversionsOneMember_zW4GLTFgpUr"&gt;$4,275,728&lt;/span&gt; was settled through additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Settlement&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
recorded gain on settlement of debt of &lt;span id="xdx_901_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20210101__20211231_zfOAVg9pao23"&gt;$11,069&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 10, 2020, the Company settled a convertible
note with accrued interest of &lt;span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zFYXB6GnWC3l"&gt;$64,230
&lt;/span&gt;with a total of &lt;span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zapoKn3RNWu8"&gt;650,000&lt;/span&gt; share issuances. The Company issued &lt;span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20200630__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zOoVHC3fUBKl"&gt;200,000&lt;/span&gt; shares in June, &lt;span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zb8GRK5ygGs7"&gt;225,000&lt;/span&gt; shares in July and &lt;span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_z7D0y50CKLg1"&gt;503,571&lt;/span&gt; shares
in August, which included &lt;span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_znllLG6uBv76"&gt;278,571&lt;/span&gt; true-up shares. As a result, the Company recognized a loss on settlement of debt of &lt;span id="xdx_902_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zLxNL8dvfigb"&gt;$24,699&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On June 26, 2020, the Company issued a loan payable
of &lt;span id="xdx_90E_eus-gaap--LongTermLoansPayable_iI_c20200626__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_zkuKUoGV8fjb"&gt;$700,000&lt;/span&gt; to Labrys Fund to settle the previously-outstanding convertible notes with accrued interest of &lt;span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_z5mr6nTkNgx2"&gt;$986,340&lt;/span&gt;. As a result, the
Company recognized a gain on settlement of debt of &lt;span id="xdx_90B_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableTwoMember_zirjp03QgwO7"&gt;$286,340&lt;/span&gt; (Note 7).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 22, 2020, the Company settled a convertible
note with accrued interest of &lt;span id="xdx_908_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zUSCKQ8dtR7e"&gt;$64,363&lt;/span&gt; and an original common stock purchase warrant to purchase &lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20200722__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zkjSuQwwsWXd"&gt;20,000&lt;/span&gt; shares of common stock with a
total of &lt;span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_z5zmcMI1FVOl"&gt;650,000&lt;/span&gt; share issuances. During the period ended September 30, 2020, the Company issued &lt;span id="xdx_900_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zLAyZ7e54Hc4"&gt;1,038,375&lt;/span&gt; shares which included &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200701__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableOneMember_zk6oXCc10JVf"&gt;388,375&lt;/span&gt;
true-up shares. As a result, the Company recognized a loss on settlement of debt of &lt;span id="xdx_90C_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableThreeMember_zxpJc0ELaWj9"&gt;$9,886&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On September 1, 2020, the Company entered into a
Multipurpose agreement and issued a new note which a principal balance of &lt;span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zTlasG2og3Gc"&gt;$1,045,327&lt;/span&gt; to replace the 15 notes issued from January 2020
to May 2020 which an aggregate principal amount was &lt;span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zCSfmr8u6Zk8"&gt;$985,556&lt;/span&gt; and an aggregate accrued interest was &lt;span id="xdx_90B_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20200901__20201231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zlEfLa2UU5yf"&gt;$59,771&lt;/span&gt;. The Company also issued another
promissory note of &lt;span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20200901__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFiveMember_zd2pnI6eekVa"&gt;$300,000&lt;/span&gt; (Note 7). As a result, the Company recognized a loss on settlement of debt of &lt;span id="xdx_902_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_c20200801__20200930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotePayableFourMember_zJsnxvicL8Td"&gt;$300,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Promissory Notes - Issued in fiscal year 2019&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2019, the Company
issued a total of &lt;span id="xdx_905_eus-gaap--NotesIssued1_c20190101__20191231_zGwzfstmQLvb"&gt;$2,544,250&lt;/span&gt; in notes with the following terms:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 2%; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="width: 96%; font-size: 10pt"&gt;Terms ranging from &lt;span id="xdx_901_eus-gaap--DebtInstrumentTerm_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MinimumMember_zrfBiPAScPLg"&gt;6 months&lt;/span&gt; to &lt;span id="xdx_902_eus-gaap--DebtInstrumentTerm_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MaximumMember_zK4snwSn8JW"&gt;3 years&lt;/span&gt;. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Annual interest rates ranging from of &lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MinimumMember_zM5Om6pobm8"&gt;8%&lt;/span&gt; to &lt;span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member__srt--RangeAxis__srt--MaximumMember_zWXLogvLGi7j"&gt;12%&lt;/span&gt;. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Convertible at the option of the holders at issuance or 180 days from issuance. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zIimxtNqSPta"&gt;Conversion prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#x2019;s shares during various periods prior to conversion.&lt;/span&gt; &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The convertible notes were also provided with a total
of &lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zRZDzp6Fjsi3"&gt;661,216&lt;/span&gt; common shares and warrant to purchase up to &lt;span id="xdx_904_eus-gaap--WarrantsAndRightsOutstanding_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zB46fgZerU28"&gt;92,000&lt;/span&gt; shares of common stock at exercise price of &lt;span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_ziSK8fBrT1D7"&gt;$2.5&lt;/span&gt; per share for &lt;span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_c20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zQHwWdxfdI4e"&gt;3 years&lt;/span&gt;.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_904_eus-gaap--LongTermDebtDescription_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zd1kmB54PDLa"&gt;Certain notes allow the Company to redeem the notes
at rates ranging from 110% to 150% depending on the redemption date provided that no redemption is allowed after the 180th day. Likewise,
the notes include original issue discount and financing costs totaling $278,000 and the Company received cash of $2,266,250.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Promissory Notes - Issued in fiscal year 2020&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
issued a total of &lt;span id="xdx_906_eus-gaap--NotesIssued1_c20200101__20201231_zpJIvOeZsWAk"&gt;$2,708,771&lt;/span&gt; in notes with the following terms:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 2%; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="width: 96%; font-size: 10pt"&gt;Terms &lt;span id="xdx_90B_eus-gaap--DebtInstrumentTerm_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member_zDpaa1nDdjy9"&gt;12 months&lt;/span&gt;. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Annual interest rates &lt;span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member__srt--RangeAxis__srt--MinimumMember_zjqOU7FISxI9"&gt;5%&lt;/span&gt; or &lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member__srt--RangeAxis__srt--MaximumMember_zXhsRuCIjdI5"&gt;12%&lt;/span&gt;. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Convertible at the option of the holders 90 or 180 days from issuance. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2019Member_zfbc6ckTRhJe"&gt;Conversion prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#x2019;s shares during 30 trading day periods prior to conversion. Certain note has a capped conversion price of $0.025. &lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_907_eus-gaap--LongTermDebtDescription_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--NotesIssued2020Member_z6Gi2mPWWhn9"&gt;Notes allow the Company to redeem the notes at a
range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day. Likewise, the notes include original
issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000. Certain convertible notes were also
provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Derivative liabilities&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company valued the conversion features of convertible
notes and warrants using the Black Scholes valuation model. The fair value of the derivative liability for all the note and warrants that
became convertible for the year ended December 31, 2020, amounted to &lt;span id="xdx_903_eus-gaap--DerivativeGainLossOnDerivativeNet_c20200101__20201231_zXaOHgeKeYT1"&gt;$2,714,029&lt;/span&gt;. &lt;span id="xdx_90B_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_c20200101__20201231_z9yF2Q7xhQ41"&gt;$1,673,393&lt;/span&gt; of the value assigned to the derivative liability
was recognized as a debt discount to the notes while the balance of &lt;span id="xdx_90D_eus-gaap--DerivativeLossOnDerivative_c20200101__20201231_zeZ7PRmsJDo"&gt;$1,040,636&lt;/span&gt; was recognized as a &#x201c;day 1&#x201d; derivative loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Warrants&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A summary of activity during the year ended December
31, 2020 follows. There was no 2021 activity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zWK0yFFADMLj" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Warrants Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;
                                                                                                                             Average&lt;/b&gt;&lt;/span&gt; &lt;span style="font-size: 10pt"&gt;&lt;b&gt;Exercise Price&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted
                                                                                                                             Average Remaining Contractual life&lt;/b&gt;&lt;/span&gt; &lt;b&gt;(in years)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%"&gt;Outstanding, December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zQ7AptysM4O8"&gt;367,343&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_z5jYX87xvPu5"&gt;0.480&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zbvxdffoFE4c"&gt;4.05&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Granted&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_z476j5aqv7rh"&gt;6,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_z72xSoG1yEHe"&gt;0.024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z98ObHLoW94g"&gt;6.00&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Reset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z5oNie2hnQ0f"&gt;10,813,001&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zYi9Zsd47uA1"&gt;0.014&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zC4VMBUvXaya"&gt;1.92&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Cashless Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zt3yjaEPBeRg"&gt;10,597,010&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zGYfmqaQm1Fa"&gt;0.023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_z2L1mWeOozJ4"&gt;4.24&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Settled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_zSuovDkc9qR7"&gt;7,083,334&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zcFqhDFgYqtk"&gt;0.012&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaBatSu3IXmb"&gt;1.64&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Outstanding, December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zK0SiNKoM2f6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1236"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zAOkHgZuhAgf"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1237"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zzDpUzpI4So5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1238"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_908_eus-gaap--TemporaryEquityContractTerms_c20200101__20201231_zbQJ06qdXvck"&gt;The reset feature of warrants associated with the
convertible notes was effective at the time that a separate convertible note with lower exercise price was issued. As a result of the
reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share. We accounted for the issuance of the warrants
as a liability and recognized the derivative liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:ConvertibleDebtTableTextBlock>
    <us-gaap:ShortTermDebtTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ShortTermDebtTextBlock_zYQ1nMG3hria" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20211231_zbNllWNTRo6k"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20201231_zHG4WK9Grydi"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left"&gt;Promissory notes &#x2013; Issued in fiscal year 2019, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_z2rAN8mUWnl1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1144"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember_pdn0"&gt;5,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Promissory notes &#x2013; Issued in fiscal year 2020, with variable conversion features&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--ConvertibleDebt_iI_pdp0_c20211231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_zwkz8T8lIwR3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1146"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--ConvertibleDebt_c20201231__us-gaap--DebtInstrumentAxis__custom--PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember_pdn0"&gt;623,660&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ConvertibleNotesPayable_iI_z3jMuWd7AAbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1149"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;628,660&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_di_zZezg6nHbkq5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1152"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(372,290&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LoansPayableNetOfDiscount_iI_zWnF8jAGR5j3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Total convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1155"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;256,370&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--ConvertibleNotesPayableCurrent_iI_zp4msF4PO1Eh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Less: current portion of convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1158"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;253,554&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ConvertibleLongTermNotesPayable_iI_zvjD6T0J7g17" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Long-term convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1161"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,816&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ShortTermDebtTextBlock>
    <us-gaap:ConvertibleDebt
      contextRef="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember"
      decimals="0"
      unitRef="USD">5000</us-gaap:ConvertibleDebt>
    <us-gaap:ConvertibleDebt
      contextRef="AsOf2020-12-31_custom_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember"
      decimals="0"
      unitRef="USD">623660</us-gaap:ConvertibleDebt>
    <us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">628660</us-gaap:ConvertibleNotesPayable>
    <us-gaap:DebtInstrumentUnamortizedDiscountCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">372290</us-gaap:DebtInstrumentUnamortizedDiscountCurrent>
    <IQST:LoansPayableNetOfDiscount contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">256370</IQST:LoansPayableNetOfDiscount>
    <us-gaap:ConvertibleNotesPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">253554</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleLongTermNotesPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2816</us-gaap:ConvertibleLongTermNotesPayable>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2021-01-012021-12-31_custom_ConvertibleLoansMember"
      decimals="0"
      unitRef="USD">33429</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:InterestExpense
      contextRef="From2020-01-012020-12-31_custom_ConvertibleLoansMember"
      decimals="0"
      unitRef="USD">487012</us-gaap:InterestExpense>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">250000</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">942190</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-01-012021-12-31_custom_ConvertibleLoansMember"
      decimals="0"
      unitRef="USD">6027</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-01-012020-12-31_custom_ConvertibleLoansMember"
      decimals="0"
      unitRef="USD">675771</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6080632</IQST:CommonStockIssuedForConversionOfDebtShares>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:DebtConversionConvertedInstrumentAmount2
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1302785</IQST:DebtConversionConvertedInstrumentAmount2>
    <us-gaap:InterestExpenseLongTermDebt
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">93656</us-gaap:InterestExpenseLongTermDebt>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">46575378</IQST:CommonStockIssuedForConversionOfDebtShares>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31_custom_ConversionsOneMember"
      decimals="0"
      unitRef="USD">4275728</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">11069</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableOneMember"
      decimals="0"
      unitRef="USD">64230</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtConversionConvertedInstrumentSharesIssued1
      contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableOneMember"
      decimals="INF"
      unitRef="Shares">650000</us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
    <us-gaap:DebtConversionConvertedInstrumentSharesIssued1
      contextRef="From2020-01-012020-06-30_custom_ConvertibleNotePayableOneMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
    <us-gaap:DebtConversionConvertedInstrumentSharesIssued1
      contextRef="From2020-07-012020-09-30_custom_ConvertibleNotePayableOneMember"
      decimals="INF"
      unitRef="Shares">225000</us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
    <us-gaap:DebtConversionConvertedInstrumentSharesIssued1
      contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember"
      decimals="INF"
      unitRef="Shares">503571</us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember"
      decimals="INF"
      unitRef="Shares">278571</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableOneMember"
      decimals="0"
      unitRef="USD">24699</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2020-06-26_custom_ConvertibleNotePayableTwoMember"
      decimals="0"
      unitRef="USD">700000</us-gaap:LongTermLoansPayable>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableTwoMember"
      decimals="0"
      unitRef="USD">986340</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableTwoMember"
      decimals="0"
      unitRef="USD">286340</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableThreeMember"
      decimals="0"
      unitRef="USD">64363</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2020-07-22_custom_ConvertibleNotePayableThreeMember"
      decimals="INF"
      unitRef="Shares">20000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:DebtConversionConvertedInstrumentSharesIssued1
      contextRef="From2020-01-012020-12-31_custom_ConvertibleNotePayableThreeMember"
      decimals="INF"
      unitRef="Shares">650000</us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-07-012020-09-30_custom_ConvertibleNotePayableThreeMember"
      decimals="INF"
      unitRef="Shares">1038375</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-07-012020-09-30_custom_ConvertibleNotePayableOneMember"
      decimals="INF"
      unitRef="Shares">388375</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableThreeMember"
      decimals="0"
      unitRef="USD">9886</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-09-01_custom_ConvertibleNotePayableFourMember"
      decimals="0"
      unitRef="USD">1045327</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2020-09-01_custom_ConvertibleNotePayableFourMember"
      decimals="0"
      unitRef="USD">985556</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-09-012020-12-31_custom_ConvertibleNotePayableFourMember"
      decimals="0"
      unitRef="USD">59771</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-09-01_custom_ConvertibleNotePayableFiveMember"
      decimals="0"
      unitRef="USD">300000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2020-08-012020-09-30_custom_ConvertibleNotePayableFourMember"
      decimals="0"
      unitRef="USD">300000</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:NotesIssued1
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">2544250</us-gaap:NotesIssued1>
    <us-gaap:DebtInstrumentTerm contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MinimumMember">P6M</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentTerm contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member_srt_MaximumMember">P3Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">0.08</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2019-12-31_custom_NotesIssued2019Member_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">0.12</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member">Conversion prices are typically based on the discounted (39% or 0% discount) lowest trading prices of the Company&#x2019;s shares during various periods prior to conversion.</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member"
      decimals="INF"
      unitRef="Shares">661216</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:WarrantsAndRightsOutstanding
      contextRef="AsOf2019-12-31_custom_NotesIssued2019Member"
      decimals="0"
      unitRef="USD">92000</us-gaap:WarrantsAndRightsOutstanding>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2019-12-31_custom_NotesIssued2019Member"
      decimals="INF"
      unitRef="USDPShares">2.5</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2019-12-31_custom_NotesIssued2019Member">P3Y</us-gaap:WarrantsAndRightsOutstandingTerm>
    <us-gaap:LongTermDebtDescription contextRef="From2019-01-012019-12-31_custom_NotesIssued2019Member">Certain notes allow the Company to redeem the notes
at rates ranging from 110% to 150% depending on the redemption date provided that no redemption is allowed after the 180th day. Likewise,
the notes include original issue discount and financing costs totaling $278,000 and the Company received cash of $2,266,250.</us-gaap:LongTermDebtDescription>
    <us-gaap:NotesIssued1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2708771</us-gaap:NotesIssued1>
    <us-gaap:DebtInstrumentTerm contextRef="From2020-01-012020-12-31_custom_NotesIssued2020Member">P12M</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">0.05</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-12-31_custom_NotesIssued2020Member_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">0.12</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature contextRef="From2020-01-012020-12-31_custom_NotesIssued2019Member">Conversion prices are typically based on the discounted (25% or 60% discount) lowest trading prices of the Company&#x2019;s shares during 30 trading day periods prior to conversion. Certain note has a capped conversion price of $0.025.</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:LongTermDebtDescription contextRef="From2020-01-012020-12-31_custom_NotesIssued2020Member">Notes allow the Company to redeem the notes at a
range from 120% to 125% provided that no redemption is allowed after the 180th or 185th&#160;day. Likewise, the notes include original
issue discount and financing costs totaling $229,444 and the Company received cash of $1,420,000. Certain convertible notes were also
provided with a total of 6,500,000 warrants with exercise price ranging from $0.02 to $0.03.</us-gaap:LongTermDebtDescription>
    <us-gaap:DerivativeGainLossOnDerivativeNet
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">2714029</us-gaap:DerivativeGainLossOnDerivativeNet>
    <us-gaap:AmortizationOfFinancingCostsAndDiscounts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1673393</us-gaap:AmortizationOfFinancingCostsAndDiscounts>
    <us-gaap:DerivativeLossOnDerivative
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1040636</us-gaap:DerivativeLossOnDerivative>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zWK0yFFADMLj" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td colspan="9" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Warrants Outstanding&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted&lt;/b&gt;&lt;/span&gt;
                                                                                                                             Average&lt;/b&gt;&lt;/span&gt; &lt;span style="font-size: 10pt"&gt;&lt;b&gt;Exercise Price&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Weighted
                                                                                                                             Average Remaining Contractual life&lt;/b&gt;&lt;/span&gt; &lt;b&gt;(in years)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%"&gt;Outstanding, December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20191231_zQ7AptysM4O8"&gt;367,343&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20191231_z5jYX87xvPu5"&gt;0.480&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20191231_zbvxdffoFE4c"&gt;4.05&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Granted&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20200101__20201231_z476j5aqv7rh"&gt;6,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_z72xSoG1yEHe"&gt;0.024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_z98ObHLoW94g"&gt;6.00&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Reset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset_c20200101__20201231_z5oNie2hnQ0f"&gt;10,813,001&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20200101__20201231_zYi9Zsd47uA1"&gt;0.014&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_dtY_c20200101__20201231_zC4VMBUvXaya"&gt;1.92&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Cashless Exercised&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther_c20200101__20201231_zt3yjaEPBeRg"&gt;10,597,010&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231_zGYfmqaQm1Fa"&gt;0.023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231_z2L1mWeOozJ4"&gt;4.24&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Settled&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease_c20200101__20201231_zSuovDkc9qR7"&gt;7,083,334&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231_zcFqhDFgYqtk"&gt;0.012&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231_zaBatSu3IXmb"&gt;1.64&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Outstanding, December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20201231_zK0SiNKoM2f6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1236"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231_zAOkHgZuhAgf"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1237"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20201231_zzDpUzpI4So5"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1238"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber contextRef="AsOf2019-12-31" decimals="INF" unitRef="Shares">367343</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2019-12-31"
      decimals="INF"
      unitRef="USDPShares">0.480</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2019-12-31">P4Y18D</us-gaap:WarrantsAndRightsOutstandingTerm>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">6500000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.024</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31">P6Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">10813001</IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.014</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1 contextRef="From2020-01-012020-12-31">P1Y11M1D</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">10597010</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.023</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31">P4Y2M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">7083334</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.012</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31">P1Y7M20D</us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2>
    <us-gaap:TemporaryEquityContractTerms contextRef="From2020-01-012020-12-31">The reset feature of warrants associated with the
convertible notes was effective at the time that a separate convertible note with lower exercise price was issued. As a result of the
reset features for warrants, the warrants increased by 10,813,001 at $0.0014 per share. We accounted for the issuance of the warrants
as a liability and recognized the derivative liability.</us-gaap:TemporaryEquityContractTerms>
    <us-gaap:DerivativesAndFairValueTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_80E_eus-gaap--DerivativesAndFairValueTextBlock_zSI08sb5lT01" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 10 &#x2013;&#160;DERIVATIVE LIABILITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company analyzed the conversion option for derivative
accounting consideration under ASC 815, &#x201c;&lt;i&gt;Derivatives and Hedging&lt;/i&gt;&#x201d; and determined that the instrument should be classified
as a liability since the conversion option becomes effective at issuance resulting in there being no explicit limit to the number of shares
to be delivered upon settlement of the above conversion options.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Fair Value Assumptions Used in Accounting for Derivative
Liabilities&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;ASC 815 requires we assess the fair market value of
derivative liability at the end of each reporting period and recognize any change in the fair market value as other income or expense
item.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2020. The
Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk free interest rate, the
current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce
a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes valuation
model.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;For the year ended December 31, 2021 and 2020, the
estimated fair values of the liabilities measured on a recurring basis are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zpoPoodXAKO6" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Year ended &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Expected term&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_901_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zkuXd9vb0jBc"&gt;0.16&lt;/span&gt; - &lt;span id="xdx_909_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zwBo2j8MHBT"&gt;1.18&lt;/span&gt; years &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_902_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zRGeGQBZk2r2"&gt;0.02&lt;/span&gt; - &lt;span id="xdx_904_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zVcqxPdpc2V5"&gt;6.00&lt;/span&gt; years &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Expected average volatility&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zoMwYYxbhPv2"&gt;145%&lt;/span&gt; - &lt;span id="xdx_909_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zn7lS5Ex1BWe"&gt;241%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd"&gt;74%&lt;/span&gt; - &lt;span id="xdx_906_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd"&gt;550%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--Dividends_pp0p0_c20210101__20211231_zDfWlZPeuin7"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1252"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--Dividends_c20200101__20201231_pp0p0"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1253"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zR2ORlV9Fn6h"&gt;0.07%&lt;/span&gt; - &lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zNnwqjX6eDw6"&gt;0.09%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd"&gt;0.05%&lt;/span&gt; - &lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd"&gt;2.56%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the changes in the
derivative liabilities during the year ended December 31, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_z02ktFzQQHF7" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Fair Value
    Measurements Using Significant Observable Inputs (Level 3)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 60%"&gt;Balance - December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20191231_zBxGfvO9IJ8i"&gt;4,744,134&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as debt discounts&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zbXAB9tZVFq2"&gt;1,673,393&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as loss on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zTZpxpMALvz9"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231_zHxNjagvBuT9"&gt;5,136,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_903_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20200101__20201231_z8zgZhHwa1Lb"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Balance - December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_pp0p0"&gt;1,025,691&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_zD1wIeMPKR7j"&gt;708,611&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20210101__20211231_zGMtSIY2xJGl"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Balance - December 31, 2021&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DerivativeFairValueOfDerivativeNet_pp0p0_c20211231_zOIpmYRQwqRh"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1268"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the change in fair
value of derivative liability included in the income statement for the year ended December 31, 2021 and 2020, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z0upUdeu6G22" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Years Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Addition of new derivatives recognized as loss on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20210101__20211231_z1nR7WNMm4il"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1271"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20200101__20201231_zsLJXlVp8Lf8"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Revaluation of derivative liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90A_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20210101__20211231_zQmQLgjiu6el"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20200101__20201231_zNCqexi9fToc"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;(Gain) on change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20210101__20211231_zMhLnCCPccP6"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20200101__20201231_zdqBQp097T96"&gt;255,614&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:DerivativesAndFairValueTextBlock>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zpoPoodXAKO6" style="margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Year ended &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Expected term&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_901_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zkuXd9vb0jBc"&gt;0.16&lt;/span&gt; - &lt;span id="xdx_909_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zwBo2j8MHBT"&gt;1.18&lt;/span&gt; years &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_902_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_zRGeGQBZk2r2"&gt;0.02&lt;/span&gt; - &lt;span id="xdx_904_eus-gaap--AverageTermOfCreditRiskDerivatives1_dtY_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_zVcqxPdpc2V5"&gt;6.00&lt;/span&gt; years &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Expected average volatility&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_907_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MinimumMember_zoMwYYxbhPv2"&gt;145%&lt;/span&gt; - &lt;span id="xdx_909_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20210101__20211231__srt--RangeAxis__srt--MaximumMember_zn7lS5Ex1BWe"&gt;241%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MinimumMember_pdd"&gt;74%&lt;/span&gt; - &lt;span id="xdx_906_eus-gaap--AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate_c20200101__20201231__srt--RangeAxis__srt--MaximumMember_pdd"&gt;550%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--Dividends_pp0p0_c20210101__20211231_zDfWlZPeuin7"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1252"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--Dividends_c20200101__20201231_pp0p0"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1253"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20210101__20211231_zR2ORlV9Fn6h"&gt;0.07%&lt;/span&gt; - &lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20210101__20211231_zNnwqjX6eDw6"&gt;0.09%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20200101__20201231_pdd"&gt;0.05%&lt;/span&gt; - &lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20200101__20201231_pdd"&gt;2.56%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2021-01-012021-12-31_srt_MinimumMember">P0Y1M28D</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2021-01-012021-12-31_srt_MaximumMember">P1Y2M4D</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2020-01-012020-12-31_srt_MinimumMember">P0Y7D</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2020-01-012020-12-31_srt_MaximumMember">P6Y</us-gaap:AverageTermOfCreditRiskDerivatives1>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2021-01-012021-12-31_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">1.45</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2021-01-012021-12-31_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">2.41</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2020-01-012020-12-31_srt_MinimumMember"
      decimals="INF"
      unitRef="Pure">0.74</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
      contextRef="From2020-01-012020-12-31_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">5.50</us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="Pure">0.0007</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="Pure">0.0009</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">0.0005</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">0.0256</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
    <us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_z02ktFzQQHF7" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Fair Value
    Measurements Using Significant Observable Inputs (Level 3)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 60%"&gt;Balance - December 31, 2019&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20191231_zBxGfvO9IJ8i"&gt;4,744,134&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as debt discounts&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20200101__20201231_zbXAB9tZVFq2"&gt;1,673,393&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Addition of new derivatives recognized as loss on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet_c20200101__20201231_zTZpxpMALvz9"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20200101__20201231_zHxNjagvBuT9"&gt;5,136,222&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_903_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20200101__20201231_z8zgZhHwa1Lb"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Balance - December 31, 2020&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DerivativeFairValueOfDerivativeNet_c20201231_pp0p0"&gt;1,025,691&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Settled on issuance of common stock&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_904_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20210101__20211231_zD1wIeMPKR7j"&gt;708,611&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_902_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20210101__20211231_zGMtSIY2xJGl"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;Balance - December 31, 2021&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DerivativeFairValueOfDerivativeNet_pp0p0_c20211231_zOIpmYRQwqRh"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1268"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock>
    <us-gaap:DerivativeFairValueOfDerivativeNet contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">4744134</us-gaap:DerivativeFairValueOfDerivativeNet>
    <us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1673393</us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts>
    <us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1040636</us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">5136222</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1296250</us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss>
    <us-gaap:DerivativeFairValueOfDerivativeNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1025691</us-gaap:DerivativeFairValueOfDerivativeNet>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">708611</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">317080</us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss>
    <us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z0upUdeu6G22" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Years Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 61%; text-align: left"&gt;Addition of new derivatives recognized as loss on derivatives&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20210101__20211231_z1nR7WNMm4il"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1271"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--UnrealizedGainLossOnDerivatives_pp0p0_c20200101__20201231_zsLJXlVp8Lf8"&gt;1,040,636&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Revaluation of derivative liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90A_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20210101__20211231_zQmQLgjiu6el"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_ecustom--RevaluationOfDerivativeLiabilities_pp0p0_c20200101__20201231_zNCqexi9fToc"&gt;1,296,250&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;(Gain) on change in fair value of the derivative&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20210101__20211231_zMhLnCCPccP6"&gt;317,080&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pp0p0_c20200101__20201231_zdqBQp097T96"&gt;255,614&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock>
    <us-gaap:UnrealizedGainLossOnDerivatives
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1040636</us-gaap:UnrealizedGainLossOnDerivatives>
    <IQST:RevaluationOfDerivativeLiabilities
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">317080</IQST:RevaluationOfDerivativeLiabilities>
    <IQST:RevaluationOfDerivativeLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1296250</IQST:RevaluationOfDerivativeLiabilities>
    <us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">317080</us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
    <us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">255614</us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zewHaq0bClAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 11 &#x2013;&#160;STOCKHOLDERS&#x2019; EQUITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s authorized capital consists of
&lt;span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zAI5agVktenh"&gt;300,000,000&lt;/span&gt; shares of common stock with a par value of &lt;span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20201231_zU9YdQdh9tog"&gt;$0.001&lt;/span&gt; per share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series A Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7doZpM1xx5j"&gt;On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up &lt;span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zxRU1AUxJT22"&gt;10,000&lt;/span&gt; shares, par value &lt;span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zYmD8M4Pp2i"&gt;$0.001&lt;/span&gt;. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an
equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series
A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate
of 51% of the total vote of stockholders.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The rights of the holders of Series A Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, 100,000 shares
of common stock were converted into 10,000 shares of Series A Preferred Stock by our management.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, &lt;span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z75pQZ7BAaUe"&gt;&lt;span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zfSMJN61U0G8"&gt;&lt;span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zurE6S2DBQeg"&gt;&lt;span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_z9MsZmJZiAS3"&gt;10,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; shares of
Series A Preferred Stock were issued and outstanding.&lt;/p&gt;

&lt;p style="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series B Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_905_eus-gaap--PreferredStockVotingRights_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziKn3Yw0C1G"&gt;On November 11, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting
of up &lt;span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zaF0PufHQB01"&gt;200,000&lt;/span&gt; shares, par value &lt;span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zH8MnghR843"&gt;$0.001&lt;/span&gt;. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation
preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders,
as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of
Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares
of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred
Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of
one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject
to a one-year restriction on sales into the market of no more than 5% previous month&#x2019;s stock liquidity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the year
ended December 31, 2021,&#160;&lt;span id="xdx_909_eus-gaap--IncrementalCommonSharesAttributableToConversionOfPreferredStock_c20210101__20211231_zurBjx1PiQJj"&gt;21,000,000&lt;/span&gt;&#160;shares of common stock were converted into&#160;&lt;span id="xdx_90B_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zblbAbXCipP7"&gt;21,000&lt;/span&gt;&#160;shares of Series B Preferred
Stock by our management.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;As of December
31, 2021 and 2020,&#160;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231_zUD0ljsNwfb4"&gt;&lt;span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20211231_z7DJVN40hd6h"&gt;21,000&lt;/span&gt;&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231_zFy47Zns2k82"&gt;&lt;span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20201231_zFoU11Tx0pAj"&gt;0&lt;/span&gt;&lt;/span&gt;&#160;shares of Series B Preferred Stock were issued and outstanding, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series C Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_900_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember"&gt;On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up &lt;span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zdlWQI5Mc9u2"&gt;200,000&lt;/span&gt; shares, par value &lt;span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zZcA49LtDcmg"&gt;$0.001&lt;/span&gt;. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to
the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution,
or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights
except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders
of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date,
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion,
the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#x2019;s stock liquidity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The rights of the holders of Series C Preferred Stock
are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, &lt;span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20211221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z5PErtnQR1re"&gt;&lt;span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_do_c20201221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zH6H2KfKAwTa"&gt;&lt;span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20201221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zTSfGW3a7Jy5"&gt;&lt;span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211221__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z8I7wp2isWh4"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; Series C Preferred
Stock was issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Common Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
issued &lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231_z3WwdoveoDBd"&gt;51,638,526&lt;/span&gt; shares of common stock, valued at fair market value on issuance as follows;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zRylnJEVSaI1"&gt;41,562,500&lt;/span&gt; shares issued for cash of &lt;span id="xdx_909_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfhCvfvKpX21"&gt;$6,536,250&lt;/span&gt;, of which &lt;span id="xdx_906_ecustom--SubscriptionReceivable_c20210101__20211231_zHsWis9nkHbc"&gt;$100,000&lt;/span&gt; was recorded
as subscription receivable as of December 31, 2021. The Company received the &lt;span id="xdx_90A_eus-gaap--CommonStockSharesSubscriptions_iI_c20220103_z60AGaSjL6S9"&gt;$100,000&lt;/span&gt; on January 3, 2022.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_905_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfzDfYK263si"&gt;2,230,394&lt;/span&gt; shares, valued at &lt;span id="xdx_909_ecustom--CommonStockIssuedForSettlementOfDebtValue2_pp0p0_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPvnUPcX5vJ1"&gt;$2,056,530&lt;/span&gt;, issued for settlement of debt of
&lt;span id="xdx_90C_eus-gaap--ExtinguishmentOfDebtAmount_pp0p0_c20210101__20211231_zprXwMt8Sq0j"&gt;$1,516,667&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210101__20211231_z6JNRPKfkWW8"&gt;195,000&lt;/span&gt; shares for services valued at &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20210101__20211231_zoCqg99Fuafe"&gt;$284,700&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zo7TVHZxUWV6"&gt;1,320,000&lt;/span&gt; shares issued to our management for compensation valued at &lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_pp0p0_c20210101__20211231_zut9OdkmJj5k"&gt;$1,037,568&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_901_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpdxupkwTgLd"&gt;250,000&lt;/span&gt; shares for forbearance of debt valued at &lt;span id="xdx_905_ecustom--CommonStockIssuedForForbearanceOfDebtValue_pp0p0_c20210101__20211231_zY7kowc6kNQ8"&gt;$49,925&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_90C_ecustom--CommonStockIssuedForConversionOfDebtShares_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5qVz8gog7n3"&gt;6,080,632&lt;/span&gt; shares issued for conversion of debt of &lt;span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20210101__20211231_zqc8fJZr3JO9"&gt;$422,295&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021, the Company
terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;&lt;span id="xdx_909_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVotB9YHPzz"&gt;1,294,600&lt;/span&gt;&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;&lt;span id="xdx_90E_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuyeaTc0V0Gi"&gt;400,000&lt;/span&gt;&#160;shares
of the Company&#x2019;s common stock in connection with the services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
issued &lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231_zHIZtdlJhie7"&gt;100,224,841&lt;/span&gt; shares of common stock, valued at fair market value on issuance as follows;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;ul style="margin-top: 0in; list-style-type: disc"&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxThabvDf55c"&gt;23,937,500&lt;/span&gt; shares issued for cash of &lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20200101__20201231_zbZbSiqknxY9"&gt;$1,915,005&lt;/span&gt; &#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_90A_ecustom--CommonStockIssuedForSettlementOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKfoaepaK6j9"&gt;12,818,145&lt;/span&gt; shares issued for settlement of debt of &lt;span id="xdx_909_eus-gaap--ExtinguishmentOfDebtAmount_pp0p0_c20200101__20201231_zQPmPGcc82Of"&gt;$889,093&lt;/span&gt; &#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMsCQ6Wxznwg"&gt;6,267,600&lt;/span&gt; shares issued for services valued at &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20200101__20201231_zrIHsbTTfXx4"&gt;$647,858&lt;/span&gt; &#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_903_ecustom--CommonStockIssuedForForbearanceOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBKwJvMUUNBc"&gt;1,150,000&lt;/span&gt; shares issued for forbearance of debt of &lt;span id="xdx_908_ecustom--CommonStockIssuedForForbearanceOfDebtValue_pp0p0_c20200101__20201231_zltbPDkwNBvl"&gt;$92,250&lt;/span&gt;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_90F_ecustom--CommonStockIssuedForConversionOfDebtShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwo4YgMhoeu2"&gt;46,575,378&lt;/span&gt; shares issued for conversion of debt of &lt;span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQQIxq1M3o73"&gt;$1,396,440&lt;/span&gt; &#160;&lt;/li&gt;

&lt;li style="margin: 0; text-align: justify; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231_zWbtQeyYLhn6"&gt;9,476,218&lt;/span&gt; shares issued for cashless exercised warrant &#160;&lt;/li&gt;

&lt;/ul&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, &lt;span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20211231_zzDtfmzDEW0k" title="Common stock, shares issued"&gt;&lt;span id="xdx_90A_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zKuNLXnHViG9" title="Common stock, shares outstanding"&gt;147,477,358&lt;/span&gt;&lt;/span&gt; and
&lt;span id="xdx_908_eus-gaap--CommonStockSharesIssued_iI_c20201231_z7cIFFezBEnf" title="Common stock, shares issued"&gt;&lt;span id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20201231_zgCWL69DiLC5" title="Common stock, shares outstanding"&gt;118,133,432&lt;/span&gt;&lt;/span&gt; shares of common stock were issued and outstanding, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockVotingRights contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">On November 3, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting
of up 10,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an
equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series
A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate
of 51% of the total vote of stockholders.</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-31_us-gaap_PreferredClassAMember"
      decimals="INF"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockVotingRights contextRef="From2020-01-012020-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">On November 11, 2020, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting
of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation
preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders,
as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of
Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares
of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred
Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of
one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject
to a one-year restriction on sales into the market of no more than 5% previous month&#x2019;s stock liquidity.</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="Shares">21000000</us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock>
    <IQST:PreferredStockIssuedForConversionOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      unitRef="Shares">21000</IQST:PreferredStockIssuedForConversionOfCommonStockShares>
    <us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">21000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">21000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">On January 7, 2021, pursuant to Article III of our
Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting
of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to
the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution,
or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights
except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders
of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date,
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion,
the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month&#x2019;s stock liquidity.</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-01-07_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-01-07_custom_PreferredClassCMember"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2021-12-21_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2020-12-21_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2020-12-21_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2021-12-21_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="Shares">51638526</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">41562500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">6536250</IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription>
    <IQST:SubscriptionReceivable
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">100000</IQST:SubscriptionReceivable>
    <us-gaap:CommonStockSharesSubscriptions contextRef="AsOf2022-01-03" decimals="0" unitRef="USD">100000</us-gaap:CommonStockSharesSubscriptions>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">2230394</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <IQST:CommonStockIssuedForSettlementOfDebtValue2
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">2056530</IQST:CommonStockIssuedForSettlementOfDebtValue2>
    <us-gaap:ExtinguishmentOfDebtAmount
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1516667</us-gaap:ExtinguishmentOfDebtAmount>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="Shares">195000</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">284700</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1320000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1037568</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">250000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">49925</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6080632</IQST:CommonStockIssuedForConversionOfDebtShares>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">422295</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-1294600</IQST:CancellationOfCommonStockShares>
    <IQST:CommonStockRetainedByFINRA
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">400000</IQST:CommonStockRetainedByFINRA>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">100224841</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">23937500</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">1915005</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <IQST:CommonStockIssuedForSettlementOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">12818145</IQST:CommonStockIssuedForSettlementOfDebtShares>
    <us-gaap:ExtinguishmentOfDebtAmount
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">889093</us-gaap:ExtinguishmentOfDebtAmount>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">6267600</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">647858</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <IQST:CommonStockIssuedForForbearanceOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1150000</IQST:CommonStockIssuedForForbearanceOfDebtShares>
    <IQST:CommonStockIssuedForForbearanceOfDebtValue
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">92250</IQST:CommonStockIssuedForForbearanceOfDebtValue>
    <IQST:CommonStockIssuedForConversionOfDebtShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">46575378</IQST:CommonStockIssuedForConversionOfDebtShares>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1396440</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">9476218</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">147477358</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">118133432</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">118133432</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_803_eus-gaap--IncomeTaxDisclosureTextBlock_zTr6mhT1XJ6c" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 12 &#x2013;&#160;PROVISION FOR INCOME TAXES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company provides for income taxes under ASC 740,
&#x201c;&lt;i&gt;Income Taxes.&#x201d;&lt;/i&gt;&#160;Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded
based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these
differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that
the Company will not realize tax assets through future operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The components of the Company&#x2019;s deferred tax
asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2021 and
2020, are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zKMTuRTL6Vhl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20211231_zGfye4y7S5Q8"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20201231"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_pp0p0_di_z968bcFtAXne" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify"&gt;Net Operating loss carryforward&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;12,332,310&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;8,601,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zO6HBB8iBTp5"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_zjVV3xA0NLgh"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,589,785&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,806,420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_zmK6p8JOSRA5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Foreign taxes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(7,242&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Less: valuation allowance&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,136,141&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,341,272&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zp2WMqu8olCi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;446,402&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;460,036&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021, the Company has approximately
&lt;span id="xdx_90D_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsApproximate_iNI_di_c20211231_zSpZddsbkP39"&gt;$12,332,000&lt;/span&gt; of net operating losses (&#x201c;NOL&#x201d;) generated to December 31, 2021 carried forward to offset taxable income in future
years which expire commencing in fiscal 2037. NOLs generated in tax years prior to December 31, 2017, can be carryforward for twenty years,
whereas NOLs generated after December 31, 2017 can be carryforward indefinitely. In assessing the realization of deferred tax assets,
management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate
realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary
differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income
and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance
against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax
assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior to their
expiration.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Utilization of the NOL carry forwards may be subject
to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section
382 of the Internal Revenue Code of 1986, as amended (the &#x201c;Code&#x201d;). These ownership changes may limit the amount of the NOL
carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an &#x201c;ownership change&#x201d;
as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership
change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Tax returns for the years ended 2016 through 2021
are subject to review by the tax authorities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2021-01-01to2021-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zKMTuRTL6Vhl" style="margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20211231_zGfye4y7S5Q8"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20201231"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;December 31,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_pp0p0_di_z968bcFtAXne" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: justify"&gt;Net Operating loss carryforward&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;12,332,310&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"&gt;8,601,999&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20210101__20211231_zO6HBB8iBTp5"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20200101__20201231_zjVV3xA0NLgh"&gt;21&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,589,785&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,806,420&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_zmK6p8JOSRA5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Foreign taxes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(7,242&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(5,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt"&gt;Less: valuation allowance&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,136,141&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,341,272&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zp2WMqu8olCi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"&gt;Net deferred tax asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;446,402&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;460,036&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-12332310</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-8601999</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations
      contextRef="From2021-01-01to2021-12-31"
      decimals="INF"
      unitRef="Pure">21</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">21</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2589785</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1806420</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-7242</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-5112</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-2136141</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-1341272</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">446402</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:DeferredTaxAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">460036</us-gaap:DeferredTaxAssetsNet>
    <IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">-12332000</IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zoLGwVp2DMK" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 13 - RELATED PARTY TRANSACTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Due from related party&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the year
ended December 31, 2021, the Company loaned&#160;&lt;span id="xdx_909_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zK6MB5at2Npg"&gt;$220,674&lt;/span&gt;&#160;to our CEO and applied to due to CEO of&#160;&lt;span id="xdx_90D_eus-gaap--IncreaseDecreaseInDueToOfficersAndStockholders_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember_zgnDNbjvUPNh"&gt;$8,004&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;During the year
ended December 31, 2021, the Company wrote off due from related party of&#160;&lt;span id="xdx_909_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20210101__20211231_zQXoJV1y3iIh"&gt;$10,148&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
loaned &lt;span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zw4aOKgutsu6"&gt;$20,182&lt;/span&gt; to related parties who are a stockholder and a former director, collected &lt;span id="xdx_90F_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zreTZoR2lgzf"&gt;$20,197&lt;/span&gt; and wrote off amounts totaling &lt;span id="xdx_90A_eus-gaap--AllowanceForLoanAndLeaseLossesWriteOffs_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderMember_zFNNdduOjMR6"&gt;$43,375&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company loaned &lt;span id="xdx_90D_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zNe39PGtdVn6"&gt;$220,674&lt;/span&gt; and &lt;span id="xdx_90C_eus-gaap--IncreaseDecreaseInNotesReceivableRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zvIDoACIKKLj"&gt;$18,888&lt;/span&gt; to a related party and collected &lt;span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zoubqBQ1SxK"&gt;$226&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--RelatedPartyOneMember_zPbEPn3cXYPi"&gt;$2,088&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, the Company had
due from related parties of &lt;span id="xdx_907_eus-gaap--DueFromRelatedParties_iI_c20211231_zVAex2DUKjG1"&gt;$424,086&lt;/span&gt; and &lt;span id="xdx_90E_eus-gaap--DueFromRelatedParties_iI_c20201231_zSk2IQ7UsVqk"&gt;$221,790&lt;/span&gt;, respectively. The loans are unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Due to related parties&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company borrowed &lt;span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zGrVL9jWWg8k"&gt;$0&lt;/span&gt; and &lt;span id="xdx_90B_eus-gaap--ProceedsFromRelatedPartyDebt_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zqSNu81ih7y6"&gt;$20,182&lt;/span&gt; from CEO and CFO of the Company, and repaid &lt;span id="xdx_905_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_zTWoeXoeaIUi"&gt;$90,787&lt;/span&gt; and &lt;span id="xdx_90F_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionAxis__custom--CEOAndCFOMember_znY2oPTeQth6"&gt;$20,197&lt;/span&gt; to the CEO and CFO, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
borrowed &lt;span id="xdx_906_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_z2CyL0R4XSzl"&gt;$20,000&lt;/span&gt; from Francisco Bunt who owns &lt;span id="xdx_90A_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20211231_zGHiRZTujnoh"&gt;49%&lt;/span&gt; of loT Labs and repaid &lt;span id="xdx_90A_eus-gaap--RepaymentsOfSubordinatedShortTermDebt_c20210101__20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zm9rS5Uaf0xe"&gt;$20,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2021 and 2020, the Company had
amounts due to related parties of &lt;span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_pp0p0_c20211231_zmQ3vnXTk0hb"&gt;$26,613&lt;/span&gt; and &lt;span id="xdx_90A_eus-gaap--DueToRelatedPartiesCurrent_c20201231_pp0p0"&gt;$94,616&lt;/span&gt;, respectively, which included &lt;span id="xdx_901_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20211231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zETcYbtnZEDg"&gt;$0&lt;/span&gt; and &lt;span id="xdx_903_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20201231__us-gaap--RelatedPartyTransactionAxis__custom--FranciscoBuntMember_zl3CORHV106f"&gt;$60,000&lt;/span&gt; to Francisco Bunt (Note 4), respectively.
The amounts are unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Debt to Equity Swap&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2021 the Company
recorded a debt to equity swap of &lt;span id="xdx_904_ecustom--RelatedPartyDebtToEquitySwapValue_c20210101__20211231_zpgebpaHlsTf"&gt;$1,647,150&lt;/span&gt; as additional paid in capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Employment agreements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On July 1, 2021, the Company appointed three independent
directors. Effective on July 1, 2021 and thereafter, all directors shall be compensated monthly up to &lt;span id="xdx_908_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210701_z3gAkf2sEVBh"&gt;4,000&lt;/span&gt; shares of common stock and
cash of &lt;span id="xdx_90E_eus-gaap--OfficersCompensation_c20210101__20211231_z4nLAZ9zAznl"&gt;$1,000&lt;/span&gt; for their service as directors.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On May 2, 2019, the Company entered into Employment
Agreements with the following persons: (i) Leandro Iglesias as President, CEO and Chairperson of the Company&#x2019;s Board of Directors
with an annual salary of &lt;span id="xdx_90F_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zfXmjmjU8Fh9"&gt;$168,000&lt;/span&gt; with an annual bonus of &lt;span id="xdx_90F_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_z1LJssjTihId"&gt;3%&lt;/span&gt; of our net income; (ii) Juan Carlos Lopez Silva as Chief Commercial Officer
with an annual salary of &lt;span id="xdx_909_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z6kkHuDBLFy3"&gt;$120,000&lt;/span&gt; with an annual bonus of &lt;span id="xdx_907_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_z7teLIX5GM7i"&gt;3%&lt;/span&gt; of our net income; and Alvaro Quintana Cardona as Chief Operating Officer
and Chief Financial Officer with an annual salary of &lt;span id="xdx_902_eus-gaap--SalariesAndWages_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zjQWbSw9lRV7"&gt;$144,000&lt;/span&gt; with an annual bonus of &lt;span id="xdx_908_ecustom--BonusPercentNetIncome_iI_c20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_z1F5FHRFx0R1"&gt;3%&lt;/span&gt; of our net income. The Employment Agreements
have a term of &lt;span id="xdx_904_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zNTnBEr6sile"&gt;&lt;span id="xdx_90E_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zfDzxvJyiyq3"&gt;&lt;span id="xdx_900_ecustom--EmploymentAgreementTerm_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zGhRXXSjgfIf"&gt;36 months&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;, are renewable automatically for 24-month periods, unless the Company gives written notice at least 90 days prior
to termination of the initial 36-month term. The Company shall have the right to terminate any of the employment agreements at any time
without prior notice, but in that event, the Company shall pay these persons salaries and other benefits they are entitled to receive
under their respective agreements for three years. The above executive officers agreed to two year non-compete and non-solicit restrictive
covenants with the Company. If any of the executive officers are terminated for cause they shall forfeit any rights to severance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On November 1, 2020, our board of directors approved
amended employments in favor of our Chief Executive Officer, Leandro Iglesias, our Chief Financial Officer, Alvaro Quintana, and our Chief
Commercial Officer, Juan Carlos Lopez Silva.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The amended employment agreement in favor of Mr. Iglesias
extended the term of employment from &lt;span id="xdx_902_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_z7HUs3BfBrPa"&gt;36&lt;/span&gt; months to &lt;span id="xdx_907_ecustom--EmploymentAgreementTerm_dtM_c20201001__20201101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zTH3vbJNKmlb"&gt;60&lt;/span&gt; months. &lt;span id="xdx_901_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zuh7H36Pzsi9"&gt;The now five year employment agreement with Mr. Iglesias provides that we
will compensate him with a salary of $17,000 monthly and he is eligible for quarterly bonus of 250,000 shares of our common stock. If
we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares of our common
stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined
by considering the average price per share of the Company&#x2019;s common stock on the OTC Markets during the last 10 days and applying
a discount of 25%.&#x201d; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion
price for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The amended employment agreement in favor of Mr. Quintana
extended the term of employment from &lt;span id="xdx_904_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zhfn1SHi29gg"&gt;36&lt;/span&gt; months to &lt;span id="xdx_90F_ecustom--EmploymentAgreementTerm_dtM_c20201001__20201101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zn2xhBzuUXm3"&gt;60&lt;/span&gt; months. &lt;span id="xdx_90C_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CFOMember_zep0IIfYIlmj"&gt;The now five year employment agreement with Mr. Quintana provides that he
is eligible for quarterly bonus of 200,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Quintana may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#x2019;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#x201d; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Quintana has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The amended employment agreement in favor of Mr. Silva
extended the term of employment from &lt;span id="xdx_903_ecustom--EmploymentAgreementTerm_dtM_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zPRx90vrFHrb"&gt;36&lt;/span&gt; months to &lt;span id="xdx_90A_ecustom--EmploymentAgreementTerm_dtM_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zIRUWwvIXug8"&gt;60&lt;/span&gt; months. Mr. &lt;span id="xdx_905_eus-gaap--DeferredCompensationArrangementsOverallDescription_c20190401__20190502__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChiefCommercialOfficerMember_zkVuKoRVVjTj"&gt;Silva is eligible for quarterly bonuses of 150,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares
of our common stock at the average price of our common stock during the last 10 days after applying a discount of 25%.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 3, 2020, Oscar Brito resigned as a member
of our Board of Directors. There was no known disagreement with Mr. Brito on any matter relating to our operations, policies or practices.
The Company provided the severance package as follows;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top; width: 2%"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 96%"&gt;&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zLLln72qiAr3"&gt;2,000,000&lt;/span&gt; shares of common stock valued at &lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zcUS76gIUSs9"&gt;$300,000&lt;/span&gt; &#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Additional &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoAntDilutionMember_zliT2WnN3nAb"&gt;173,000&lt;/span&gt; shares in order to apply the anti-dilution protection, valued at &lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoAntDilutionMember_zW2qRat7ObT1"&gt;$10,034&lt;/span&gt; &#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Forgiveness of amounts due to the Company totaling &lt;span id="xdx_902_eus-gaap--DebtInstrumentDecreaseForgiveness_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zPd4ixh6pnzf"&gt;$43,375&lt;/span&gt; &#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Cash payment of &lt;span id="xdx_903_eus-gaap--PaymentsForOtherDeposits_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OscarBritoMember_zbjiDCNM0MY6"&gt;$15,000&lt;/span&gt;. &#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 16, 2020, our Board of Directors adopted
a Director Compensation Plan that applies to members of our Board of Directors. Below are the features of the plan:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left; width: 2%"&gt;&#160;&#x2022;&lt;/td&gt;
    &lt;td style="width: 96%; font-size: 10pt"&gt;All Directors shall receive reimbursement for reasonable travel expenses incurred to attend Board and committee meetings. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;All Directors shall be compensated &lt;span id="xdx_901_eus-gaap--OfficersCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DirectorsMember_zCCWET3am9G"&gt;$3,000&lt;/span&gt; monthly for their service as Directors. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;In lieu of the cash compensation set forth above, each Director may elect to receive shares of the Corporation's Common Stock equal to the total cash compensation divided by the average market value of the Company's Common Stock during the last 10 trading days and applying a discount of 10%. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;&#x2022;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;Directors Alvaro Cardona and Leandro Iglesias shall each receive &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeandroIglesiasAndAlvaroCardonaMember_zYLrJgjKsCg8"&gt;1,000,000&lt;/span&gt; shares of the Company&#x2019;s Common Stock, valued at &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20200101__20200331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LeandroIglesiasAndAlvaroCardonaMember_zQ2gCPf7j1oe"&gt;$70,000&lt;/span&gt; each, for their service as members of the Board of Directors for the period from June 2018 to December 2019. &#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the years ended December 31, 2021 and 2020,
the Company recorded management salaries of &lt;span id="xdx_901_eus-gaap--PaymentForManagementFee_c20210101__20211231_z1Bm8ZBAHfHl"&gt;$558,000&lt;/span&gt; and &lt;span id="xdx_904_eus-gaap--PaymentForManagementFee_c20200101__20201231_zEdL5cdZ3j05"&gt;$510,000&lt;/span&gt; and bonuses of &lt;span id="xdx_90D_eus-gaap--AccruedBonusesCurrent_iI_c20211231_zHFw8tVGde2f"&gt;$976,200&lt;/span&gt; and &lt;span id="xdx_90A_eus-gaap--AccruedBonusesCurrent_iI_c20201231_z1Oy10Ay8Wy9"&gt;$0&lt;/span&gt;, respectively, of which &lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20210101__20211231_zmtVLSjsTSsc"&gt;$1,037,568&lt;/span&gt; and
&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20200101__20201231_z4qmcSNXks3h"&gt;$0&lt;/span&gt; were stock based compensation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2020, the Company
settled accrued salary &#x2013;&#160;management of &lt;span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20201231_zESSptjNKzu3"&gt;$619,531&lt;/span&gt; and issued &lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ManagementSalaryMember_zw708pOgHHtg"&gt;10,851,199&lt;/span&gt; shares.&#160;As at December 31, 2021 and 2020, the Company
recorded and accrued management salaries of &lt;span id="xdx_904_eus-gaap--AccruedSalariesCurrent_iI_c20211231_zPHV7Lr0xKAj"&gt;$92,229&lt;/span&gt; and &lt;span id="xdx_908_eus-gaap--AccruedSalariesCurrent_iI_c20201231_zW85ZpnKfIt9"&gt;$22,300&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties
      contextRef="From2021-01-012021-12-31_custom_CEOMember"
      decimals="0"
      unitRef="USD">220674</us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>
    <us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders
      contextRef="From2021-01-012021-12-31_custom_CEOMember"
      decimals="0"
      unitRef="USD">8004</us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders>
    <us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">10148</us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs>
    <us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties
      contextRef="From2020-01-012020-12-31_custom_ShareholderMember"
      decimals="0"
      unitRef="USD">20182</us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2020-01-012020-12-31_custom_ShareholderMember"
      decimals="0"
      unitRef="USD">20197</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs
      contextRef="From2020-01-012020-12-31_custom_ShareholderMember"
      decimals="0"
      unitRef="USD">43375</us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs>
    <us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties
      contextRef="From2021-01-012021-12-31_custom_RelatedPartyOneMember"
      decimals="0"
      unitRef="USD">220674</us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>
    <us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties
      contextRef="From2020-01-012020-12-31_custom_RelatedPartyOneMember"
      decimals="0"
      unitRef="USD">18888</us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2021-01-012021-12-31_custom_RelatedPartyOneMember"
      decimals="0"
      unitRef="USD">226</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2020-01-012020-12-31_custom_RelatedPartyOneMember"
      decimals="0"
      unitRef="USD">2088</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">424086</us-gaap:DueFromRelatedParties>
    <us-gaap:DueFromRelatedParties contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">221790</us-gaap:DueFromRelatedParties>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2021-01-012021-12-31_custom_CEOAndCFOMember"
      decimals="0"
      unitRef="USD">0</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2020-01-012020-12-31_custom_CEOAndCFOMember"
      decimals="0"
      unitRef="USD">20182</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2021-01-012021-12-31_custom_CEOAndCFOMember"
      decimals="0"
      unitRef="USD">90787</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2020-01-012020-12-31_custom_CEOAndCFOMember"
      decimals="0"
      unitRef="USD">20197</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:IncreaseDecreaseInNotesPayableRelatedParties
      contextRef="From2021-01-012021-12-31_custom_FranciscoBuntMember"
      decimals="0"
      unitRef="USD">20000</us-gaap:IncreaseDecreaseInNotesPayableRelatedParties>
    <us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.49</us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners>
    <us-gaap:RepaymentsOfSubordinatedShortTermDebt
      contextRef="From2021-01-012021-12-31_custom_FranciscoBuntMember"
      decimals="0"
      unitRef="USD">20000</us-gaap:RepaymentsOfSubordinatedShortTermDebt>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">26613</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">94616</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent
      contextRef="AsOf2021-12-31_custom_FranciscoBuntMember"
      decimals="0"
      unitRef="USD">0</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent
      contextRef="AsOf2020-12-31_custom_FranciscoBuntMember"
      decimals="0"
      unitRef="USD">60000</us-gaap:DueToRelatedPartiesCurrent>
    <IQST:RelatedPartyDebtToEquitySwapValue
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1647150</IQST:RelatedPartyDebtToEquitySwapValue>
    <us-gaap:EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares contextRef="AsOf2021-07-01" decimals="INF" unitRef="Shares">4000</us-gaap:EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares>
    <us-gaap:OfficersCompensation
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1000</us-gaap:OfficersCompensation>
    <us-gaap:SalariesAndWages
      contextRef="From2019-04-012019-05-02_custom_CEOMember"
      decimals="0"
      unitRef="USD">168000</us-gaap:SalariesAndWages>
    <IQST:BonusPercentNetIncome
      contextRef="AsOf2019-05-02_custom_CEOMember"
      decimals="INF"
      unitRef="Pure">0.03</IQST:BonusPercentNetIncome>
    <us-gaap:SalariesAndWages
      contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember"
      decimals="0"
      unitRef="USD">120000</us-gaap:SalariesAndWages>
    <IQST:BonusPercentNetIncome
      contextRef="AsOf2019-05-02_custom_ChiefCommercialOfficerMember"
      decimals="INF"
      unitRef="Pure">0.03</IQST:BonusPercentNetIncome>
    <us-gaap:SalariesAndWages
      contextRef="From2019-04-012019-05-02_custom_CFOMember"
      decimals="0"
      unitRef="USD">144000</us-gaap:SalariesAndWages>
    <IQST:BonusPercentNetIncome
      contextRef="AsOf2019-05-02_custom_CFOMember"
      decimals="INF"
      unitRef="Pure">0.03</IQST:BonusPercentNetIncome>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_CEOMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_CFOMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_CEOMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2020-10-012020-11-01_custom_CEOMember">P60M</IQST:EmploymentAgreementTerm>
    <us-gaap:DeferredCompensationArrangementsOverallDescription contextRef="From2019-04-012019-05-02_custom_CEOMember">The now five year employment agreement with Mr. Iglesias provides that we
will compensate him with a salary of $17,000 monthly and he is eligible for quarterly bonus of 250,000 shares of our common stock. If
we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares of our common
stock or newly created Series A Preferred Stock. For common shares, the amount of accrued salary to be converted into shares must be determined
by considering the average price per share of the Company&#x2019;s common stock on the OTC Markets during the last 10 days and applying
a discount of 25%.&#x201d; For Series A Preferred Shares, the amount of accrued salary to be converted into shares is the per share conversion
price for common shares multiplied by ten US Dollars ($10). Mr. Iglesias has a further right to convert any common shares under his control
into Series A Preferred shares at any time at a rate of ten (10) common shares for each Series A Preferred share.</us-gaap:DeferredCompensationArrangementsOverallDescription>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_CFOMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2020-10-012020-11-01_custom_CEOMember">P60M</IQST:EmploymentAgreementTerm>
    <us-gaap:DeferredCompensationArrangementsOverallDescription contextRef="From2019-04-012019-05-02_custom_CFOMember">The now five year employment agreement with Mr. Quintana provides that he
is eligible for quarterly bonus of 200,000 shares of our common stock. If we do not have the cash available, the agreement provides that
Mr. Quintana may convert his accrued salary/bonus into shares of our common stock or newly created Series A Preferred Stock. For common
shares, the amount of accrued salary to be converted into shares must be determined by considering the average price per share of the
Company&#x2019;s common stock on the OTC Markets during the last 10 days and applying a discount of 25%.&#x201d; For Series A Preferred
Shares, the amount of accrued salary to be converted into shares is the per share conversion price for common shares multiplied by ten
US Dollars ($10). Mr. Quintana has a further right to convert any common shares under his control into Series A Preferred shares at any
time at a rate of ten (10) common shares for each Series A Preferred share.</us-gaap:DeferredCompensationArrangementsOverallDescription>
    <IQST:EmploymentAgreementTerm contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">P36M</IQST:EmploymentAgreementTerm>
    <IQST:EmploymentAgreementTerm contextRef="From2020-01-012020-12-31_custom_ChiefCommercialOfficerMember">P60M</IQST:EmploymentAgreementTerm>
    <us-gaap:DeferredCompensationArrangementsOverallDescription contextRef="From2019-04-012019-05-02_custom_ChiefCommercialOfficerMember">Silva is eligible for quarterly bonuses of 150,000 shares of our common
stock. If we do not have the cash available, the agreement provides that Mr. Iglesias may convert his accrued salary/bonus into shares
of our common stock at the average price of our common stock during the last 10 days after applying a discount of 25%.</us-gaap:DeferredCompensationArrangementsOverallDescription>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2020-01-012020-03-31_custom_OscarBritoMember"
      decimals="INF"
      unitRef="Shares">2000000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-01-012020-03-31_custom_OscarBritoMember"
      decimals="0"
      unitRef="USD">300000</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2020-01-012020-03-31_custom_OscarBritoAntDilutionMember"
      decimals="INF"
      unitRef="Shares">173000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-01-012020-03-31_custom_OscarBritoAntDilutionMember"
      decimals="0"
      unitRef="USD">10034</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:DebtInstrumentDecreaseForgiveness
      contextRef="From2020-01-012020-03-31_custom_OscarBritoMember"
      decimals="0"
      unitRef="USD">43375</us-gaap:DebtInstrumentDecreaseForgiveness>
    <us-gaap:PaymentsForOtherDeposits
      contextRef="From2020-01-012020-03-31_custom_OscarBritoMember"
      decimals="0"
      unitRef="USD">15000</us-gaap:PaymentsForOtherDeposits>
    <us-gaap:OfficersCompensation
      contextRef="From2020-01-012020-03-31_custom_DirectorsMember"
      decimals="0"
      unitRef="USD">3000</us-gaap:OfficersCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2020-01-012020-03-31_custom_LeandroIglesiasAndAlvaroCardonaMember"
      decimals="INF"
      unitRef="Shares">1000000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-01-012020-03-31_custom_LeandroIglesiasAndAlvaroCardonaMember"
      decimals="0"
      unitRef="USD">70000</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:PaymentForManagementFee
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">558000</us-gaap:PaymentForManagementFee>
    <us-gaap:PaymentForManagementFee
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">510000</us-gaap:PaymentForManagementFee>
    <us-gaap:AccruedBonusesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">976200</us-gaap:AccruedBonusesCurrent>
    <us-gaap:AccruedBonusesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">0</us-gaap:AccruedBonusesCurrent>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">1037568</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">0</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>
    <us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">619531</us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2020-01-012020-12-31_custom_ManagementSalaryMember"
      decimals="INF"
      unitRef="Shares">10851199</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:AccruedSalariesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">92229</us-gaap:AccruedSalariesCurrent>
    <us-gaap:AccruedSalariesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">22300</us-gaap:AccruedSalariesCurrent>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z6W1X7Q9Aoah" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 14 &#x2013;&#160;COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Leases and Long-term Contracts&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has not entered into any long-term leases,
contracts or commitments. The Company leases facilities which the term is &lt;span id="xdx_904_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20211231_znRVHxZ766pb"&gt;12 months&lt;/span&gt;. For the years ended December 31, 2021 and 2020, the
Company incurred &lt;span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20210101__20211231_zkVSCSmhziwa"&gt;$37,823&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20200101__20201231_zbsHqNQtvdZ4"&gt;$18,400&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;i&gt;Advisory
service&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On March 3,
2020, we appointed Oscar Brito as an advisor to our Board of Directors and agreed to pay him&#160;&lt;span id="xdx_906_eus-gaap--NoninterestExpenseDirectorsFees_pp0p0_c20210101__20211231_zGe0jaOuBDNe"&gt;$5,000&lt;/span&gt;&#160;per month for such services.
Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid&#160;&lt;span id="xdx_90D_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_c20210211_zsWPysO6t0x2"&gt;$12,600&lt;/span&gt;&#160;and the service was
terminated.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;On January 4,
2021, the Company terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled&#160;&lt;span id="xdx_900_ecustom--CancellationOfCommonStockShares_iN_di_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zriWtNzdaRA4"&gt;1,294,600&lt;/span&gt;&#160;shares
of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain&#160;&lt;span id="xdx_902_ecustom--CommonStockRetainedByFINRA_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXNtl12mPRtl"&gt;400,000&lt;/span&gt;&#160;shares
of the Company&#x2019;s common stock in connection with the services.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2021-12-31">P12M</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">37823</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2020-01-012020-12-31"
      decimals="0"
      unitRef="USD">18400</us-gaap:OperatingLeaseExpense>
    <us-gaap:NoninterestExpenseDirectorsFees
      contextRef="From2021-01-01to2021-12-31"
      decimals="0"
      unitRef="USD">5000</us-gaap:NoninterestExpenseDirectorsFees>
    <us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits contextRef="AsOf2021-02-11" decimals="0" unitRef="USD">12600</us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits>
    <IQST:CancellationOfCommonStockShares
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-1294600</IQST:CancellationOfCommonStockShares>
    <IQST:CommonStockRetainedByFINRA
      contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">400000</IQST:CommonStockRetainedByFINRA>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_zEWSpdmH0s18" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 15 - SEGMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;At December 31, 2021 and 2020, the Company operates
in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment
are located&lt;b&gt;.&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Operating Activities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table shows operating activities information
by geographic segment for the years ended December 31, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Year ended December 31, 2021&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_8B3_znYyFn20daN9" style="display: none; visibility: hidden"&gt;NOTE 15 - SEGMENT - Schedule of Operating Activities
by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zSDGJDqAU7Ik"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zdF4wB3TPZz3"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20211001__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zdatMTQsyCI6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20211001__20211231_zpVB1fmF3Zc6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_ztn4cu4UaUH9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 33%"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;60,112,852&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;4,681,978&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;(92,812&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;64,702,018&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zyoSAYreGODk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;59,274,781&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,986,334&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(92,812&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;63,168,303&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zvmPtM71tEw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;838,071&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;695,644&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1453"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,533,715&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zInQtETKs5md" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zcA6TuCXppUi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,733,579&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;784,052&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1463"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,517,631&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zn84aJpjdJZ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,895,508&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(88,408&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1468"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,983,916&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zCsS4GeJyCC8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(897,507&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;17,422&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1473"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(880,085&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--ProfitLoss_pp0p0_zONnP1X1uZid" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,793,015&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(70,986&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1478"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,864,001&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Year ended December 31, 2020&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zkhZts7ZiHn8"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_ziZhOLdhDLHj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20201001__20201231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zGpZt0iiJape"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20201001__20201231_zoiO2yPaR02f"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--Revenues_zd6cLDupQsh2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%; font-size: 10pt; text-align: justify"&gt;Revenues&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;39,495,542&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;5,432,022&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;(17,558&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 3%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;44,910,006&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zfhk08xoLzDd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;39,308,347&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;4,656,865&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(17,558&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;43,947,654&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--GrossProfit_z41r4MkED2y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;187,195&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;775,157&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1493"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;962,352&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zJu277dHIYYh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_zxCC1QYY3Ek9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;General and administration&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;3,359,237&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;815,130&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1503"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;4,174,367&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OperatingIncomeLoss_pp0p0_zFQPUrZ8gH7j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Operating loss&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(3,172,042&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(39,973&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1508"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(3,212,015&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzeSZfy4o2sd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Other expense&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3,356,881&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(130,434&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1513"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3,487,315&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--ProfitLoss_pp0p0_zvNRvjSDvfOe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt"&gt;&#160;Net loss&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(6,528,923&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(170,407&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1518"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(6,699,330&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Asset Information&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table shows asset information by geographic
segment as of December 31, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z508qEVBZYUk"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zyW6ufy5yIFl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z3g2VVsMAQub"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20211231_ztNHPsv5s0Lg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: justify"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AssetsAbstract_iB_z3WJQedhsuQk" style="vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zF1hZ6Pt9PFf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: left; text-indent: 10pt"&gt;Current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;5,783,859&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;997,216&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;6,566,524&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_z6qVHmavTuli" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,468,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;609,189&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,584,562&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,493,118&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zCS0JH7JdFij" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zosS4E8IOTM6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,070,972&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,506,594&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(214,551&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,363,015&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zHIxoHYe3Hl3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1546"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1548"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;275,729&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zpMV90biwmz8"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zugo3Eksh3r1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20201231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zbUxrEhMGjUh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20201231_zovb4cRxc8n5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: justify"&gt;&lt;b&gt;December 31, 2020&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;Switzerland&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;Elimination&lt;/b&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zMLq66GD3ON6" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zEwOSCNlWmA2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%; text-align: justify; text-indent: 10pt"&gt;Current assets&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;3,245,725&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;1,225,399&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;(889,540&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;3,581,584&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AssetsNoncurrent_i01I_zFgUHprP51jk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; text-indent: 10pt"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,478,147&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;561,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,669,515&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,370,183&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LiabilitiesAbstract_iB_zvV32vRB0jf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LiabilitiesCurrent_i01I_zgzi0cKEVlKe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; text-indent: 10pt"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,630,060&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,171,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(889,540&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7,911,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LiabilitiesNoncurrent_i01I_z6p2oa2GP7nd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; text-indent: 10pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;432,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1578"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;434,864&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_z29UKMJbvnri" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b/&gt;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:Revenues
      contextRef="From2021-10-012021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">60112852</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">4681978</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-10-012021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-92812</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">64702018</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2021-10-012021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">59274781</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">3986334</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-10-012021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-92812</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">63168303</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-10-012021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">838071</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">695644</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">1533715</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-10-012021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">3733579</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">784052</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">4517631</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-10-012021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">-2895508</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-88408</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">-2983916</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-10-012021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">-897507</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">17422</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">-880085</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2021-10-012021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">-3793015</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-10-012021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-70986</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2021-10-012021-12-31"
      decimals="0"
      unitRef="USD">-3864001</us-gaap:ProfitLoss>
    <us-gaap:Revenues
      contextRef="From2020-10-012020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">39495542</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">5432022</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012020-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-17558</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">44910006</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2020-10-012020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">39308347</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">4656865</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-10-012020-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-17558</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">43947654</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2020-10-012020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">187195</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">775157</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">962352</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-10-012020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">3359237</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">815130</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">4174367</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-10-012020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">-3172042</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-39973</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">-3212015</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-10-012020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">-3356881</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-130434</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">-3487315</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-012020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">-6528923</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-012020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">-170407</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-012020-12-31"
      decimals="0"
      unitRef="USD">-6699330</us-gaap:ProfitLoss>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">5783859</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">997216</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-214551</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">6566524</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">4468491</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">609189</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-2584562</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2493118</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2021-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">1070972</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1506594</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2021-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-214551</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">2363015</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2021-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">275729</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD">275729</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">3245725</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">1225399</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2020-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-889540</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">3581584</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">3478147</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">561551</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2020-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-1669515</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2370183</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">5630060</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">3171419</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2020-12-31_custom_EliminationMember"
      decimals="0"
      unitRef="USD">-889540</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">7911939</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2020-12-31_custom_USAMember"
      decimals="0"
      unitRef="USD">2816</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2020-12-31_custom_SwitzerlandMember"
      decimals="0"
      unitRef="USD">432048</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">434864</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2021-01-01to2021-12-31">&lt;p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zgeSAhDNHpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 16 &#x2013; SUBSEQUENT EVENTS&lt;/b&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Subsequent
to December 31, 2020 and through the date that these financials were made available, the Company had the following subsequent events:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
March 31, 2022 the Company sold &lt;span id="xdx_900_ecustom--StockIssuedDuringPeriodSharesNewIssuesWithSubscription_c20220101__20220331_zr5YNvOrwzqf"&gt;2,000,000&lt;/span&gt; common shares under a subscription agreement of our Regulation A offering statement for an
aggregated amount of &lt;span id="xdx_906_ecustom--StockIssuedDuringPeriodValueNewIssuesWithSubscription_c20220101__20220331_zvtbwG8pe6da"&gt;$1,000,000&lt;/span&gt;. The shares were issued on April, 6, 2022.&lt;/span&gt;&lt;/p&gt;

</us-gaap:SubsequentEventsTextBlock>
    <IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription
      contextRef="From2022-01-012022-03-31"
      decimals="INF"
      unitRef="Shares">2000000</IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription>
    <IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription
      contextRef="From2022-01-012022-03-31"
      decimals="0"
      unitRef="USD">1000000</IQST:StockIssuedDuringPeriodValueNewIssuesWithSubscription>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>68
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
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M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
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MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
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MK459_]QS!OEJ!.#_K1#ZZ<$LT-WW+OX'4$L#!!0    ( ->!CU3"UQM12@T
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M+Q'?'9#3X"V*O&K_MUYVMO:9M=A4=;':-18]6&7K[=_T[UT@#AHXWD #O&N
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M8+,B E8C;O8S9KCS%=)CB1^!QN8<(^443+%:/81MW_7EK #J>P@%%$$!Q5!
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M?U\4]=N;YM=1]C\S=/4/4$L#!!0    ( ->!CU0 ?XJ<5PD  .PI   8
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M;K^+0MYD* N'VZS;/<6"1K4HF@&10(-\LN;=3WX<:SA.K%+2)8@R^/$LB6%
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M<&/@,!DX_!^3_*@%:=V78:$R/FFC-P/[);?_LUD:^9FR^HNJ^L7F-%JP3ZM
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MJYNF7AS? &F+X)GXEXI_"8$A3F_(*"40!MTE-B@M1RL;(#6\BLW(M1 Z6"5
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MGA4G!^].C]@^&?RF:15VG@5G4CIWSR^?U*S89T)DJ(J,(/&WI#,RAH% X\N
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M#:Z/Y-D WVOGXN:% VPOI/._ 5!+ P04    " #7@8]42)E+;1T$  !I"
M&0   'AL+W=O<FMS:&5E=',O<VAE970Q,"YX;6RE5DMSVS@,ONM78+39G61&
MC=ZVG-J>L=V7=]HDS6/WL+,'6J(M3B52):DXV5^_("6K[DR22P^V20+X 'P
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M/"V3VMS1]D8; NA^8XP_.4&@_1Y,_@=02P,$%     @ UX&/5 NHOSUG"
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M5=\^-[*M#HS==2WWYV'*7JU;Q-M&GWRGF239'DLDC\9>JJH1]3U*<J;:W(8
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M@M2ASX-."[UTMMO%Y1ZV9_O 5J"D1_I*NZWM.<1C0IZP0V=<TYVCPTJVM_:
ME(Z'P,6=(@Y/AS/8<W?TN!WN#G#?B1;53[-2+C$UF,R2$6O=H:B[,:JQ!Y$W
MRAA5V<N5%.!* _!^J1"<[H86&$ZFS_X+4$L#!!0    ( ->!CU32K]V$O@4
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M\05'V@E@?ZIPW-0+9Z#Y)CSY%U!+ P04    " #7@8]4:$!<P<T$   =#0
M&0   'AL+W=O<FMS:&5E=',O<VAE970Q-RYX;6S-5UESVS80?M>OV%$\><)8
M!'B(2FS/R$<F:AO;M9QV.IT^P"0D84(2# !*<7]]%^ 1.S[J=J:=/(C"L?OM
MM[O8)7BP4_J3V0AAX4M95.9PO+&V?C.9F&PC2F[V52TJW%DI77*+4[V>F%H+
MGGNELIBP($@F)9?5^.C KUWJHP/5V$)6XE*#:<J2Z]MC4:C=X9B.^X4KN=Y8
MMS Y.JCY6BR%_5A?:IQ-!I1<EJ(R4E6@Q>IP/*=OCB,G[P5^D6)G[HS!>7*C
MU"<W6>2'X\ 1$H7(K$/@^+<5)Z(H'!#2^-QAC@>33O'NN$=_YWU'7VZX$2>J
M^%7F=G,X3L>0BQ5O"GNE=N]%YT_L\#)5&/^$72L;HL6L,5:5G3+.2UFU__Q+
M%X<["FGPA +K%)CGW1KR+$^YY4<'6NU .VE$<P/OJM=&<K)R25E:C;L2]>S1
M^<7U&5 *KU^EC-*WL+R^./GQ_<5/IV=72[\V?0MG/W]<7/]V,+%HSVE-L@[[
MN,5F3V!3!A]493<&SJI<Y/<!)DAT8,MZML?L6<13D>U#2 FP@-%G\,+!^]#C
MA4_@G7UNI+V%W^<WQFH\('\\@QD-F)''C/Z3B#Z+[2KTC:EY)@['6()&Z*T8
M_P.#<+T1<*+*FE>WW8X!WMB-TO)/D4/&:VEY 9G"HC/6@%J-PB @0?N#O6 _
M""@LA9;"P!PNL8*$UJBYM"K[!!<5G*NM*&^$AM G*2!0-]HTO+)@%<RUE5DA
M8+%8(#:H1H^Z)6<+%E6F=*TT=P5+W#8<*ZYSMW<J-1:RT@:VRJ)%1,N%D>N*
M6P$<LH(;CU$/G(SG)"HK;>$H/L&:].[*:CU"@*8&>L]=%S3MBMOC6YQM5)$+
M[:=/H8ZX%JX[8 )SD)57T]B+MBX2)P*=7LG,47>N=7ZX+K62CNM.VHU7.4>%
MG*.53 N+3=.;M%[O8:SAM-'HA%>\%5RC[UAV")]U8K3/">T2:C9(TSBO,U66
M"-G&;">0/$9EBSP]?0PVO:OQG.=P<^LS5_(*NSKV;[L/<]/Z>9\(!5[E R,/
MWX$>/WNT*/U.S]8#VH^<+7:_EKY)V>CQE+DG'<JP'7X3U-$C0>T$A[">/!;6
M'WC5N),U[2U]9T%]0/KO@_J2BGT ^W]4[#>Q?DEA5,IU;%>;;<9>5N/XM%][
M_4@:TZ!43$D2IB1FR>CU*YJ&;R&B)$X8B5WL$A*'"6$Q#OO^T ]Z<498&)!P
M%L$>(T'L-)P0B6E"DF3:B]%9W*JS-"+3K^J4A*P')D$X1=OI !UW.]&,S%C<
M+R<D2 -DS7"#H?E9_.\B8(7&VQ-W!Y%#7> KU'4FP [EGAAMGF^E49@;]U:5
M&9X0OM:BE?+)Y?!N<7XUA[(UDWNLI:AM.T=R7<8<6L:K#&^:*$&1<T02]"SJ
M@OKB+OU(!ET^&(M(&M$1"\G,Q; -YXRZF,= &4EI2F@4PUZ:SD@P"S&(+)EZ
M#GM)-"5IG"(MV@=\QGS2(\SF-";A-'5PX2PA413 C$135*?I2WHX8D?3*0D=
MON,0AB3"S#UVJ9K<N;*60J_]Q=Q@93>5;6^OP^IP]Y^W5]ZOXNV'PP>NU[(R
M4(@5J@;[TWC<5G\_L:KV%^ ;9?$Z[8<;_'X1V@G@_DIA@^HFSL#P173T%U!+
M P04    " #7@8]4]#Y#0_4$  !K"@  &0   'AL+W=O<FMS:&5E=',O<VAE
M970Q."YX;6RU5MMNXT8,?==7$.JV2 #5EF3'=K))@-P6-;")@R2[+5#T82S1
MUG2E&>W,R([[]25'BNV]!>A#'^)H1N0A>7@13]?:?+(%HH/GJE3V+"R<JT_Z
M?9L56 G;TS4J>K/0IA*.CF;9M[5!D7NEJNRG<3SJ5T*J\/S4W]V;\U/=N%(J
MO#=@FZH29G.)I5Z?A4GX<O$@EX7CB_[Y:2V6^(CN0WUOZ-3?HN2R0F6E5F!P
M<19>)">70Y;W A\EKNW>,W D<ZT_\6&:GX4Q.X0E9HX1!/U;X166)0.1&Y\[
MS'!KDA7WGU_0W_G8*9:YL'BER]]E[HJS<!)"C@O1E.Y!KW_#+IXCQLMT:?TO
MK%O9P3B$K+%.5YTR>5!)U?X7SQT/>PJ3^ <*::>0>K];0][+:^'$^:G1:S L
M36C\X$/UVN2<5)R41V?HK20]=WXW>[J!)(5??IJD2?(6[A]F'Z>/T]D=O)L]
MP/3N:G9[ T\7?]P\GO8=V6.M?M9A7[;8Z0^P"?96*U=8N%$YYE\"],G1K;?I
MB[>7Z:N(UYCU8)!$D,9I\@K>8!O]P.,-?H W59FN$)[$,UQ+FY7:-@;ASXNY
M=8;JY:]73 RW)H;>Q/!_(?A5;&[8$UN+#,]"ZDB+9H7A?S (3P7"E:YJH390
M&[V2.5J@1@?9\N+$,UTTE#P#%X]7,![&4<"X:?P6=MRA[?E+,L:(=%UKA<I9
MT MP.QO>H_%;RUV#QF#.!@)A+<T>H7+J\4RK3)92^(8EY2_\8-S&D99P'M4Z
MX1JGS0:,<"2D_>U.!42E&^4\K,E9SSM$-835G")ZJ2.V'=!#'(&@[ NFH*1A
M94^"+V3W#X%79*7@CKR?U4@^2+4$*B'R5!BS(1[7PN3PAI(1#0;TE\1TF$2C
M.(F.CX^#F\4"_4SRSOH8"/-G_T.6=Q1!2U$:'4V.H_'D"))H$H^B(1FGR41S
M1W4,'8RC=)C"(1P<10F5P&'P'JT]@94HFY93P8$)E2$<I%$R&$7),&'Y)!H,
MDR@=LPX'E']K_@T,AV0T3OEI%$?Q8 07WV<TVL\Z%,2HJ*F^GB5-42PWP9N.
MD3B.X8.CA/^SS3@KWLW>MQ1"QZ&EB;>!.:6\F?]-G 64:T'!*-6($DI92=<"
MY(VO [U6:&PA:\@*H9:X)V+) M4/XQ6"J-=9UOA J>K]FTPW9=Y>4RUY?Q:-
MH[$0<648_-Q(%I]OX+']L 2#2?KB^50Y-(I\>L 5JH8YR)%?)L>3D0<0]$'C
M6CQ@\:Z56*AKH,,>MY#%;T)H*?!Q>$M=;>\8"[YBK V&6"+:&L\Q=X!GK-QX
MDA8+3FL;'.=9S,MM^W [TE5$ =NZK=)RTZ/X8(GDF"@C3D#G_]>^=K%09W,=
MT<S:IPOVZ/+LD 7Z@E+3&5V! !J\RHI6E')"0TUB.TAV+^B\HG(CX<(@_KI!
M88 Z4.J\0^-.E%P@.QZ#KA0(J=(<,!WA*&:]C&85+2!0:[DWM&B#H0FC<L:B
MSW#VB5\(/X6XJBFB#(VCM:=]6^B2QJ3M^8^)02)5M;.4L=A#"VWFTS@9L>.Z
M61:^6P*>.EUE<V(,KGB;(0.LZANP<84VTA$3/?C>-ZF_MP!4:)9^S>&)2372
M[@+;V^TF==$N$#OQ=@V[%68IR?42%Z0:]\9'(9AVM6D/3M=^G9AK1\N)?RQH
M&T3# O1^H;5[.;"![7YY_B]02P,$%     @ UX&/5+D><^RN"   H1H  !D
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M5.&<@B5WT2M+'[?L''4L@@6.KC3<(8-7I'$/87OQ=.B'V5L*1V;RCI#=T*P
M&UO,0SKQ"6&N"Y7R-M$@#'00E$I[&-QN[&>6P?"I8R5A5A'UB/2.P!-VN8NQ
M[P.FA?Y[W!=%2^X_Z/B+YM4XRQ3IQK8['G26>RH<TNDV0Y!4IK@^5=)R2NWL
M;S>W6DX[49!GR\.,1L09I==<^-SF7K>WWK=15.+^YI;E,>0@,CUWM&-IGK%6
M;JB)A:X*4?GTI"P@!-$V'\BF$/9%DD^#@2B-]W^XP-3+TF'"0ZGOUEAA%W^^
MLT?%.TF+MY&JG-3&^OA3A>)BA1M!*B=P!E.[ /F5["4ZK=*:201MI)Q <O>V
M$<U3PBM\*-%\27F"\7_.@IU=\D%G*[X?*D TZI5#7.?I)G!6LKFT&9G@GC#T
MA-> 3/7-)]?^+,,[N^87'WTSUSZ#_V8I*E2OO"#3F0,FUC)+.#OV6) IG\^T
M2FRP0,E+(MR+HM[MNG?5[*$%A#RC9W^T>L;1FS6\:VB7FU7<>V880Q;PZ!#
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M&#3>@<YW6KM'PP?H?EKC?P%02P,$%     @ UX&/5(P^_2"^"P  /SL  !D
M  !X;"]W;W)K<VAE971S+W-H965T,C$N>&ULM5M=;]LX%GWWKR R@T$**+7X
M3772 &FB[0XP[0R:=A>+P3XH,9,(:UL926FF^^OW4OZ@)=(4W61?$EF^/.2Y
M).\YE.W3IZK^3W.O=8O^6LR7S=NC^[9]>#.=-C?W>E$TKZL'O81W;JMZ4;3P
MLKZ;-@^U+F9=H\5\2M)43!=%N3PZ.^WN_5Z?G5:/[;Q<ZM]KU#PN%D7][9V>
M5T]OC_#1YL:G\NZ^-3>F9Z</Q9V^TNV7A]]K>#7=HLS*A5XV9;5$M;Y]>W2.
MW^1"F 9=Q#]*_=3L7"-#Y;JJ_F->_#)[>Y2:$>FYOFD-1 '_ONH+/9\;)!C'
MGVO0HVV?IN'N]0;];QUY('-=-/JBFO^SG+7W;X_4$9KIV^)QWGZJGOZNUX2X
MP;NIYDWW%SVM8AD]0C>/35LMUHUA!(MRN?I?_+5.Q$X#P/$W(.L&9-B [6E
MUPWHH(%*]S1@ZP8LM@>^;M!1GZZX=XF[+-KB[+2NGE!MH@'-7'39[UI#OLJE
M62A7;0WOEM"N/?OXV^<<88Y.T%7^_D/^\3-<?;FZ1,<_OCJ=MM"!"9O>K,'>
MK<#('C"*/E3+]KY!^7*F9Y[VE^'VF 0 IL!L2X]LZ+TC0<1+??,:49P@DA+L
M&=!%?//4Q^=YO>??W7LO&70[U[3#HWOPKO0=;/$6?=(/5=V6RSOTRW)5:LR6
M_>-7"$>_M'K1_#O0&=MVQKK.6.S"\J4O"&%JY)OFH;C1;X^@"#:Z_JJ// OV
MO$60*;VXUO4VV:A8SKJT):B]U^BB6CP4RV\(ZFM=M+J9E$M4 =MR.8,M5G]#
MS2HU$&U*6+58/"[+FU5>3+_EC6Z2#K-]JM"=KN[JXN&^O-FT@S>_7)UW 5=/
M9?M?7<_A.D%/][K6L(WKVN2]:!K=-EV4_O.Q?# M)P4$S"OH2\_0:_1;-T S
M->>F@I9MJ1OT&1C<5G.HZ>:-MKB>:]3<5T_-FH^Y6]CPTD[JY/J;9[0 5G=I
M^::+ND':[+5 "M^@?T'<WC!?!;D"/9L]PC"K6R\E,Z[W=ESKA3DQ.=S)'\KG
M)92\U31\KMIB/OFDO^KE(Y#\$8DTP9@DBA/$$J%PDDD%MX\SN >%Y)4)88E,
M29)B-;FHFM:,IEX!()XE1,+;"B.:9$HDE+*=MH(F6*B$IG3ROJZ:!CW4U6W9
M(D55DDJ,1,83P1CZZ0=%,/D9X813FDC,)Y:N_@O4O &R[_42[LV[A!8S8%3"
MFENQ@C;0CLL,2<62%+AL$%G"L4P$Q3N(Y1*6ID;'<QC1*W0,@X5A\%3!@(^5
M2EAWM0& MS,%W+! KR:_P737V_;KD9E6F00 "<V@,T9L]X"7)JGBT/8CV)5^
MSY!E&'A&(;.\2_2Q3$T2N^L-0A>D8 K2%,,;@364'C;Q-$N8X<T(O. )HS##
MQ%P? P?.53<*QH Y,$B%,_70GJ8PMTR:A<,%#)+OM&60,P:9YZP_]5C)!&<<
M2<D3S.669R9(0CDY>.*I68)4(H4!CZ8[$X]A85(A=Q!-VDTZL02NS"S08V"1
M2;H[WS2!_ZLI6<_W>B#F+6IX*C,1Q] 9)(WUFS)@1_%FNKO^(*$BX40E&:&K
M6<8PS:Q;+;UI%HG((*? X14Z-S6NIRO[JU=7#W?+%>J5J\FF7!6-F;Y @9JX
M[XVOJ&ZDS>2B7YS-BI*P;13/X#J#[4%@ P%)@F%'<KRJ*PD7)C5L\K%:GMP,
M$5C"H':P#'=5*DNPRCJ$A,,>YV)5FP@$P(1":?JU+*[+^:HN;D8SM_<@%D/-
M@0TF27?-4^@[8\-!P2H4W8[L#:H/9">-P"J6)//=<[*9/B.;L"B90>7=T GA
M"<VZ;"B5P19.NZ%#!83Z#=GQYQ-6IU0)AOT*LR-PQ]BLQD0(P%B7(* /.<**
M1N03:C?L@52D'3B6.&'8&92$ @*B0K- /HU<F-71U2"F>MF$+6;*'PIX*;[U
M4CSHI3;%S^?(5RUYU]*<"K^>"0:B!YIW.OVZZW3=0 9+-(4*V0^\C$7,(Q![
M=,66K@C2'11L'^L5@-@=(P7!!KT>L'8#&87R#M5]P#H6,8] [+&66]8RR'I7
M;'R4I=,O!L\!EF/ V(T#A0*!&O"-A,M'X7IDU9:L"AY%7+$,;)-L"YJ%,[A7
M;GWYS-QY!,<%DS[(IR<.!!KT>9#02+Q\'*]''J?V))\&Z??M@O?TGCI]GQ P
MB> 1!Z1]D10*6SI<'Y?1F'D,9I_ZSD,,'*:^:W>\S+';-SA<,+A#XIY "N:(
MNL0C(?,8R#YO8GF3PT_(/_V 1?KSQL9YLT$\(P*M J<^3(<G$E0W [,W3$<L
M9KX/DZD]107;!QPX_(1CY4("I03;QQ<X_/RB[V2\662N9( O!%LX3*(;2,'P
M@-\9YC 2,8] [-.V3@.'K89KP+S4N=,_ 3N+'=/A"P2?!C9M2#T2,8] [%.W
MK@.+X.+9\8VA%63U'(<%W>,]O;ET%9: DW<J[84G4()%!8<ZS&4D8AZ!V.=N
MY1VKZ&4TQE^YHY4<SB%#^FX<6&RH,$/V<7CY.%Z?NW4A.&Q#OJ K=([^^-"=
MH4*/4HF5=I+^_Y_<$BNG)"RGH?,&<=5,I!@3-728%YY(,,H9YVQ/G2=6]TA0
M]V).",15&9X1"2?)H<9Y(FE&4T79'DM&K!X1^BQ/OVZ^V[6B*I7.$-TXK"3.
M]A@(8E6.L)?SX<2J" FKR&%.G+@EG4I*N1R6 %\@A5FE^R;*UGX2/G*.>V?B
MGOM.B(+5G XUSQ=)L23IWG5O)86$)674YQ*WHI^H3/)4#@?I"81<"K6S/?J#
MM+6?!&O_]YI2XM;C$RHSCQ#Z(L$D*5@(>\9N:S?)GF<@J:W9-'P<&S>0U#T0
M<0G[GP_7O2>0$@::-CR3Q"+F$8A]VE8[:%@[X@PD=;6!,:%8-JQ\GD!J:C@;
M'K]C$?,(Q#YUJTJ4O("!I#L?UX;5(]) 4H\XI#+-Y%"0/8$<;&$JAF>Y6,0\
M K'/W0H3'?GX.-Y AI'\Y0AY@"ZH>ZHB:O@8X_*ENLO'NNMGSFHO#6OO[G/Z
M"!-*K4;2\/GH14PHM5I'PUH7,J'452_8ZSB30RWV!')&24KV2#&U*D?#)YP(
M"TI=G:*9$I0.'Q!X AD<_)785XVMGM&11Z(C!I2Z3R-%Q@5S1NC&2<DQWU,S
MF55)%C[9'&1 F54A%E:APPPH<R5!*I8Z)QI/G,(<TSW5CEGE8.'SS+C]9)Z'
M9@K&.%SPOCB:97*/,V)6C%A8C$:M)_.(AF3$R:$;=@(99'3/N9OM?.'H.RKO
MN.]D;AD^ :U3PT?BOC@L4Y;NVP.V8C/^/-/);(UF(Q^=C3HOYIY.8'D0YQ,
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M)&R0T%P0>H,U<*8D&(8(^@.ZHWM T .T"Z9](+:KO%#!J 77HH,F.Y\&)Q^
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M1NK= .@ )F-ZSU/N1(&"(TRJ1#!@STFF#MT@ -6A\(Q E%&FP]>3<8+<G[D
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M 'B^J*K:?< -_"]+O?T_4$L#!!0    ( ->!CU2'_O23=0(  $0%   9
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M[3' HM! BL:O!M-J0VK'4_F(/C6YJUPV1&# BJ]Y(K.1]<F"!+=D5\A'=GC
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M#9-JZHR8J36'7!NH^RUC\JCH .WB'/\&4$L#!!0    ( ->!CU29@.Y]A ,
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M04H)I,Q@\E+GE7IZ$GZ/YT)R]7;^'$D5MJE"DRH\UNP0S@^U^1P>U=!E=8'
M%M 0>]]':]\]'$VM9_M25"3%H:6&5R!_14NW$ND<N6GGKM+1O=4-=CLS/4",
MTKK,4V(&"=OFG( ?Q7;<\XS4MUUWG[]@"[DF'*'KQ;;G1Q %KAUY8>=!KE2Z
M#SC/56!N!&'/]MUN9\8D*:#:7(]IP(=O/XZ4KP=QT+5[BN8X36M:%T1BIH92
ME9CF378=1BCC,O_;&$XAZG7MT.O#F9+#N&M[?1?.CJ<[@=#MVT'L*RF(%/W
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M68#S]P(3NAX8@N:'A;/_ %!+ P04    " #7@8]49IQ&Q< "  "]!0  &0
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M(PKA1B$L>:\-E2RON>6#GE8KT$Z:T-R@/&JI3>1$X8+R:#7M"M*S@S^^/=T
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MH/5#+9+R+I4+:BU.G,8J1WBT5,(N90_50SU-UZHV=\5[O>K_)=O>J4>5Q'M
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M#YR. REF;%OHN=A]PGT^38.7B$+9-^SVOKX#R59I4>Z#24&9\^K+'O9U^)^
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MZT9\Y+[QV ^T6*=W][G0YI\C?5V99@VE76"^+X30+P/K(&O_VO\#4$L#!!0
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M+W=O<FMS:&5E=',O<VAE970T,BYX;6R]G&MOXS86AO\*86R!%IC&O(F2!DD
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MF12ZM->RHI&/S['82[K=B(24$GW*8INRZ+%G=;F)5EC.N,^]O>S:S8C C/-
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ME+-^4Z2K^F$S=VE1I,OZY:.,YC*K&JCO[U/E@LV;*L#V@46G_P=02P,$%
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M/VD)J*/]A2P1YB\\E^]Z#0@+(5E:&JL9I'&V_"4O92+J&.#2 -<U\$L#?\T
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M[8,&T8H((B?J57G3$38J&7I3MH[GK:\N=Z#=ZX:PQ8!_5>6P]S\K9_4+[47
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M^VF6T=4'=NOQ^O[PD_\#4$L#!!0    ( ->!CU0%>I/&.0,  -4(   9
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MAQ:$<=#W.>?J;)B'U/\&HC]02P,$%     @ UX&/5'ZTN:$4#   '3T  !D
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M!#-$-C.*\'I*T8KF"W3#SM#U/":<8HZ6+'NF4T@1\@6&ZZ2SHG&,HC5@@A9
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M^F01T"24GDI&O0,9XM$>V8RJD;?%W35A5KF49\ZEQ*-(<4L]9T6)9D0$,7(
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M+:3)R&5G"MSM2YZ1*/E  D<W5CG+R,/YVY\+9:[?!.Y^]O[LK/?P[GK??MX
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MYZVIN_=\-ORW<?4*4$L! A0#%     @ UX&/5 =!36*!    L0   !
M         ( !     &1O8U!R;W!S+V%P<"YX;6Q02P$"% ,4    " #7@8]4
MV2_E$>\    K @  $0              @ &O    9&]C4')O<',O8V]R92YX
M;6Q02P$"% ,4    " #7@8]4F5R<(Q &  "<)P  $P              @ '-
M 0  >&PO=&AE;64O=&AE;64Q+GAM;%!+ 0(4 Q0    ( ->!CU23@WL(BP4
M / 7   8              " @0X(  !X;"]W;W)K<VAE971S+W-H965T,2YX
M;6Q02P$"% ,4    " #7@8]4 ,3NCV '   0'P  &               @('/
M#0  >&PO=V]R:W-H965T<R]S:&5E=#(N>&UL4$L! A0#%     @ UX&/5.]#
M=>@2!   :A0  !@              ("!914  'AL+W=O<FMS:&5E=',O<VAE
M970S+GAM;%!+ 0(4 Q0    ( ->!CU1@N2'OV04  /L5   8
M  " @:T9  !X;"]W;W)K<VAE971S+W-H965T-"YX;6Q02P$"% ,4    " #7
M@8]4PM<;44H-  !R:   &               @(&\'P  >&PO=V]R:W-H965T
M<R]S:&5E=#4N>&UL4$L! A0#%     @ UX&/5 !_BIQ7"0  ["D  !@
M         ("!/"T  'AL+W=O<FMS:&5E=',O<VAE970V+GAM;%!+ 0(4 Q0
M   ( ->!CU0F=MP4\ 4  .8,   8              " @<DV  !X;"]W;W)K
M<VAE971S+W-H965T-RYX;6Q02P$"% ,4    " #7@8]4-.P.CBT6   X/0
M&               @('O/   >&PO=V]R:W-H965T<R]S:&5E=#@N>&UL4$L!
M A0#%     @ UX&/5$--XL')!   G H  !@              ("!4E,  'AL
M+W=O<FMS:&5E=',O<VAE970Y+GAM;%!+ 0(4 Q0    ( ->!CU1(F4MM'00
M &D(   9              " @5%8  !X;"]W;W)K<VAE971S+W-H965T,3 N
M>&UL4$L! A0#%     @ UX&/5/*9B#S1 @  +08  !D              ("!
MI5P  'AL+W=O<FMS:&5E=',O<VAE970Q,2YX;6Q02P$"% ,4    " #7@8]4
MIEL)LP #  "=!@  &0              @(&M7P  >&PO=V]R:W-H965T<R]S
M:&5E=#$R+GAM;%!+ 0(4 Q0    ( ->!CU3R:E(1. 8   \2   9
M      " @>1B  !X;"]W;W)K<VAE971S+W-H965T,3,N>&UL4$L! A0#%
M  @ UX&/5"Q_R)/5 @  &P8  !D              ("!4VD  'AL+W=O<FMS
M:&5E=',O<VAE970Q-"YX;6Q02P$"% ,4    " #7@8]4"ZB_/6<(  "E%@
M&0              @(%?;   >&PO=V]R:W-H965T<R]S:&5E=#$U+GAM;%!+
M 0(4 Q0    ( ->!CU32K]V$O@4  !\.   9              " @?UT  !X
M;"]W;W)K<VAE971S+W-H965T,38N>&UL4$L! A0#%     @ UX&/5&A 7,'-
M!   '0T  !D              ("!\GH  'AL+W=O<FMS:&5E=',O<VAE970Q
M-RYX;6Q02P$"% ,4    " #7@8]4]#Y#0_4$  !K"@  &0
M@('V?P  >&PO=V]R:W-H965T<R]S:&5E=#$X+GAM;%!+ 0(4 Q0    ( ->!
MCU2Y'G/LK@@  *$:   9              " @2*%  !X;"]W;W)K<VAE971S
M+W-H965T,3DN>&UL4$L! A0#%     @ UX&/5%5XMNHR P  P 8  !D
M         ("!!XX  'AL+W=O<FMS:&5E=',O<VAE970R,"YX;6Q02P$"% ,4
M    " #7@8]4C#[](+X+   _.P  &0              @(%PD0  >&PO=V]R
M:W-H965T<R]S:&5E=#(Q+GAM;%!+ 0(4 Q0    ( ->!CU1U"1OE80(  $P%
M   9              " @66=  !X;"]W;W)K<VAE971S+W-H965T,C(N>&UL
M4$L! A0#%     @ UX&/5##.^ CF%P  94H  !D              ("!_9\
M 'AL+W=O<FMS:&5E=',O<VAE970R,RYX;6Q02P$"% ,4    " #7@8]4A_[T
MDW4"  !$!0  &0              @($:N   >&PO=V]R:W-H965T<R]S:&5E
M=#(T+GAM;%!+ 0(4 Q0    ( ->!CU29@.Y]A ,  &X'   9
M  " @<:Z  !X;"]W;W)K<VAE971S+W-H965T,C4N>&UL4$L! A0#%     @
MUX&/5!H>T\VV @  O@4  !D              ("!@;X  'AL+W=O<FMS:&5E
M=',O<VAE970R-BYX;6Q02P$"% ,4    " #7@8]4X4BQO]0"  #T!0  &0
M            @(%NP0  >&PO=V]R:W-H965T<R]S:&5E=#(W+GAM;%!+ 0(4
M Q0    ( ->!CU29,D[2A@4  &00   9              " @7G$  !X;"]W
M;W)K<VAE971S+W-H965T,C@N>&UL4$L! A0#%     @ UX&/5&:<1L7  @
MO04  !D              ("!-LH  'AL+W=O<FMS:&5E=',O<VAE970R.2YX
M;6Q02P$"% ,4    " #7@8]4W1,A1K<#  "5"   &0              @($M
MS0  >&PO=V]R:W-H965T<R]S:&5E=#,P+GAM;%!+ 0(4 Q0    ( ->!CU0#
MT]S> @0  $L*   9              " @1O1  !X;"]W;W)K<VAE971S+W-H
M965T,S$N>&UL4$L! A0#%     @ UX&/5(U</7WF @  YP4  !D
M     ("!5-4  'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( ->!CU1=OURUV@(  &\'   9              "
M@4#E  !X;"]W;W)K<VAE971S+W-H965T,S<N>&UL4$L! A0#%     @ UX&/
M5.^ZO?IR @  ;04  !D              ("!4>@  'AL+W=O<FMS:&5E=',O
M<VAE970S."YX;6Q02P$"% ,4    " #7@8]44SM:0]8"  "A!P  &0
M        @('ZZ@  >&PO=V]R:W-H965T<R]S:&5E=#,Y+GAM;%!+ 0(4 Q0
M   ( ->!CU0!M[O550,  %P,   9              " @0?N  !X;"]W;W)K
M<VAE971S+W-H965T-# N>&UL4$L! A0#%     @ UX&/5$S\Y*ML @  1@4
M !D              ("!D_$  'AL+W=O<FMS:&5E=',O<VAE970T,2YX;6Q0
M2P$"% ,4    " #7@8]4>VR(((T)  "\2   &0              @($V]
M>&PO=V]R:W-H965T<R]S:&5E=#0R+GAM;%!+ 0(4 Q0    ( ->!CU1]^+AJ
M,0,  -0+   9              " @?K]  !X;"]W;W)K<VAE971S+W-H965T
M-#,N>&UL4$L! A0#%     @ UX&/5,W]Z)UU!   X@X  !D
M ("!8@$! 'AL+W=O<FMS:&5E=',O<VAE970T-"YX;6Q02P$"% ,4    " #7
M@8]4H;O%0<\"  #-!P  &0              @($.!@$ >&PO=V]R:W-H965T
M<R]S:&5E=#0U+GAM;%!+ 0(4 Q0    ( ->!CU3)'-.40P4  #08   9
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M970U,"YX;6Q02P$"% ,4    " #7@8]4C8^"D?\"  !!!P  &0
M    @(%4)@$ >&PO=V]R:W-H965T<R]S:&5E=#4Q+GAM;%!+ 0(4 Q0    (
M ->!CU3C('8AJPX  $M<   9              " @8HI 0!X;"]W;W)K<VAE
M971S+W-H965T-3(N>&UL4$L! A0#%     @ UX&/5 5ZD\8Y P  U0@  !D
M             ("!;#@! 'AL+W=O<FMS:&5E=',O<VAE970U,RYX;6Q02P$"
M% ,4    " #7@8]4-R.@*B@"   2!   &0              @('<.P$ >&PO
M=V]R:W-H965T<R]S:&5E=#4T+GAM;%!+ 0(4 Q0    ( ->!CU1^M+FA% P
M !T]   9              " @3L^ 0!X;"]W;W)K<VAE971S+W-H965T-34N
M>&UL4$L! A0#%     @ UX&/5*$K3/XH P  ? @  !D              ("!
MADH! 'AL+W=O<FMS:&5E=',O<VAE970U-BYX;6Q02P$"% ,4    " #7@8]4
M[_T!IF("  !+!0  &0              @('E30$ >&PO=V]R:W-H965T<R]S
M:&5E=#4W+GAM;%!+ 0(4 Q0    ( ->!CU0!>3W&)@,  &X2   -
M      "  7Y0 0!X;"]S='EL97,N>&UL4$L! A0#%     @ UX&/5)>*NQS
M    $P(   L              ( !SU,! %]R96QS+RYR96QS4$L! A0#%
M  @ UX&/5.Q$13#.!   728   \              ( !N%0! 'AL+W=O<FMB
M;V]K+GAM;%!+ 0(4 Q0    ( ->!CU3S((MYZ0$  !(B   :
M  "  ;-9 0!X;"]?<F5L<R]W;W)K8F]O:RYX;6PN<F5L<U!+ 0(4 Q0    (
M ->!CU2R:$G8U0$  +\A   3              "  =1; 0!;0V]N=&5N=%]4
?>7!E<UTN>&UL4$L%!@    !! $$ OA$  -I= 0    $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.22.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>233</ContextCount>
  <ElementCount>358</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>81</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheets</Role>
      <ShortName>Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Consolidated Statements of Operations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfOperations</Role>
      <ShortName>Consolidated Statements of Operations</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity (Deficit)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Consoolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows</Role>
      <ShortName>Consoolidated Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness</Role>
      <ShortName>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>00000009 - Disclosure - NOTE 3 - GOING CONCERN</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note3-GoingConcern</Role>
      <ShortName>NOTE 3 - GOING CONCERN</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>00000010 - Disclosure - NOTE 4 - ACQUISITION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisition</Role>
      <ShortName>NOTE 4 - ACQUISITION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>00000011 - Disclosure - NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets</Role>
      <ShortName>NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>00000012 - Disclosure - NOTE 6 ??? PROPERTY AND EQUIPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6PropertyAndEquipment</Role>
      <ShortName>NOTE 6 ??? PROPERTY AND EQUIPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>00000013 - Disclosure - NOTE 7 ???LOANS PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7LoansPayable</Role>
      <ShortName>NOTE 7 ???LOANS PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>00000014 - Disclosure - NOTE 8 ??? OTHER CURRENT LIABILITIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8OtherCurrentLiabilities</Role>
      <ShortName>NOTE 8 ??? OTHER CURRENT LIABILITIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>00000015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoans</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>00000016 - Disclosure - NOTE 10 ??? DERIVATIVE LIABILITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10DerivativeLiability</Role>
      <ShortName>NOTE 10 ??? DERIVATIVE LIABILITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>00000017 - Disclosure - NOTE 11 ??? STOCKHOLDERS??? EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11StockholdersEquity</Role>
      <ShortName>NOTE 11 ??? STOCKHOLDERS??? EQUITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>00000018 - Disclosure - NOTE 12 ??? PROVISION FOR INCOME TAXES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12ProvisionForIncomeTaxes</Role>
      <ShortName>NOTE 12 ??? PROVISION FOR INCOME TAXES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>00000019 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-RelatedPartyTransactions</Role>
      <ShortName>NOTE 13 - RELATED PARTY TRANSACTIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>00000020 - Disclosure - NOTE 14 ??? COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14CommitmentsAndContingencies</Role>
      <ShortName>NOTE 14 ??? COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>00000021 - Disclosure - NOTE 15 - SEGMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note15-Segment</Role>
      <ShortName>NOTE 15 - SEGMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>00000022 - Disclosure - NOTE 16 ??? SUBSEQUENT EVENTS.</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note16SubsequentEvents.</Role>
      <ShortName>NOTE 16 ??? SUBSEQUENT EVENTS.</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>00000023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>00000024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies</ParentRole>
      <Position>24</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>00000025 - Disclosure - NOTE 4 - ACQUISITION (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-AcquisitionTables</Role>
      <ShortName>NOTE 4 - ACQUISITION (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note4-Acquisition</ParentRole>
      <Position>25</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>00000026 - Disclosure - NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables</Role>
      <ShortName>NOTE 5 ??? PREPAID AND OTHER CURRENT ASSETS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets</ParentRole>
      <Position>26</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>00000027 - Disclosure - NOTE 6 ??? PROPERTY AND EQUIPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6PropertyAndEquipmentTables</Role>
      <ShortName>NOTE 6 ??? PROPERTY AND EQUIPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6PropertyAndEquipment</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>00000028 - Disclosure - NOTE 7 ???LOANS PAYABLE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7LoansPayableTables</Role>
      <ShortName>NOTE 7 ???LOANS PAYABLE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7LoansPayable</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>00000029 - Disclosure - NOTE 8 ??? OTHER CURRENT LIABILITIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables</Role>
      <ShortName>NOTE 8 ??? OTHER CURRENT LIABILITIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note8OtherCurrentLiabilities</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>00000030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansTables</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-ConvertibleLoans</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>00000031 - Disclosure - NOTE 10 ??? DERIVATIVE LIABILITY (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10DerivativeLiabilityTables</Role>
      <ShortName>NOTE 10 ??? DERIVATIVE LIABILITY (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note10DerivativeLiability</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>00000032 - Disclosure - NOTE 12 ??? PROVISION FOR INCOME TAXES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables</Role>
      <ShortName>NOTE 12 ??? PROVISION FOR INCOME TAXES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note12ProvisionForIncomeTaxes</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>00000033 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>00000034 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative</Role>
      <ShortName>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>00000035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>00000036 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails</Role>
      <ShortName>NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>00000037 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails</Role>
      <ShortName>NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>37</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>00000038 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-AcquisitionDetailsNarrative</Role>
      <ShortName>NOTE 4 - ACQUISITION (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note4-AcquisitionTables</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>00000039 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails</Role>
      <ShortName>NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>39</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>00000040 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails</Role>
      <ShortName>NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>40</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>00000041 - Disclosure - NOTE 6 ??? PROPERTY AND EQUIPMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative</Role>
      <ShortName>NOTE 6 ??? PROPERTY AND EQUIPMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6PropertyAndEquipmentTables</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>00000042 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails</Role>
      <ShortName>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>42</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>00000043 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails</Role>
      <ShortName>NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>43</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>00000044 - Disclosure - NOTE 7 ???LOANS PAYABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note7LoansPayableDetailsNarrative</Role>
      <ShortName>NOTE 7 ???LOANS PAYABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7LoansPayableTables</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>00000045 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails</Role>
      <ShortName>NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>45</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>00000046 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>46</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>47</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>00000048 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative</Role>
      <ShortName>NOTE 9 - CONVERTIBLE LOANS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-ConvertibleLoansTables</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>00000049 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails</Role>
      <ShortName>NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>49</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>00000050 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails</Role>
      <ShortName>NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>50</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>00000051 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails</Role>
      <ShortName>NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>51</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>00000052 - Disclosure - NOTE 11 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative</Role>
      <ShortName>NOTE 11 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note11StockholdersEquity</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>00000053 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails</Role>
      <ShortName>NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>53</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>00000054 - Disclosure - NOTE 12 ??? PROVISION FOR INCOME TAXES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative</Role>
      <ShortName>NOTE 12 ??? PROVISION FOR INCOME TAXES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>00000055 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative</Role>
      <ShortName>NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note13-RelatedPartyTransactions</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>00000056 - Disclosure - NOTE 14 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative</Role>
      <ShortName>NOTE 14 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note14CommitmentsAndContingencies</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="iqst10k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>00000057 - Disclosure - NOTE 16 ??? SUBSEQUENT EVENTS. (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative</Role>
      <ShortName>NOTE 16 ??? SUBSEQUENT EVENTS. (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note16SubsequentEvents.</ParentRole>
      <Position>57</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="10-K" original="iqst10k.htm">iqst10k.htm</File>
    <File>ex31_1.htm</File>
    <File>ex31_2.htm</File>
    <File>ex32_1.htm</File>
    <File>iqst-20211231.xsd</File>
    <File>iqst-20211231_cal.xml</File>
    <File>iqst-20211231_def.xml</File>
    <File>iqst-20211231_lab.xml</File>
    <File>iqst-20211231_pre.xml</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="1">http://fasb.org/srt/2021-01-31</BaseTaxonomy>
    <BaseTaxonomy items="926">http://fasb.org/us-gaap/2021-01-31</BaseTaxonomy>
    <BaseTaxonomy items="36">http://xbrl.sec.gov/dei/2021q4</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>74
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "iqst10k.htm": {
   "axisCustom": 0,
   "axisStandard": 10,
   "contextCount": 233,
   "dts": {
    "calculationLink": {
     "local": [
      "iqst-20211231_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "iqst-20211231_def.xml"
     ]
    },
    "inline": {
     "local": [
      "iqst10k.htm"
     ]
    },
    "labelLink": {
     "local": [
      "iqst-20211231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "iqst-20211231_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "iqst-20211231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd"
     ]
    }
   },
   "elementCount": 535,
   "entityCount": 1,
   "hidden": {
    "http://fasb.org/us-gaap/2021-01-31": 154,
    "http://iqstel.com/20211231": 116,
    "http://xbrl.sec.gov/dei/2021q4": 5,
    "total": 275
   },
   "keyCustom": 46,
   "keyStandard": 312,
   "memberCustom": 59,
   "memberStandard": 21,
   "nsprefix": "IQST",
   "nsuri": "http://iqstel.com/20211231",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "00000001 - Document - Cover",
     "role": "http://iqstel.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000010 - Disclosure - NOTE 4 - ACQUISITION",
     "role": "http://iqstel.com/role/Note4-Acquisition",
     "shortName": "NOTE 4 - ACQUISITION",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000011 - Disclosure - NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS",
     "role": "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets",
     "shortName": "NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000012 - Disclosure - NOTE 6 \u2013 PROPERTY AND EQUIPMENT",
     "role": "http://iqstel.com/role/Note6PropertyAndEquipment",
     "shortName": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000013 - Disclosure - NOTE 7 \u2013LOANS PAYABLE",
     "role": "http://iqstel.com/role/Note7LoansPayable",
     "shortName": "NOTE 7 \u2013LOANS PAYABLE",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000014 - Disclosure - NOTE 8 \u2013 OTHER CURRENT LIABILITIES",
     "role": "http://iqstel.com/role/Note8OtherCurrentLiabilities",
     "shortName": "NOTE 8 \u2013 OTHER CURRENT LIABILITIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000015 - Disclosure - NOTE 9 - CONVERTIBLE LOANS",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoans",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DerivativesAndFairValueTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000016 - Disclosure - NOTE 10 \u2013 DERIVATIVE LIABILITY",
     "role": "http://iqstel.com/role/Note10DerivativeLiability",
     "shortName": "NOTE 10 \u2013 DERIVATIVE LIABILITY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DerivativesAndFairValueTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000017 - Disclosure - NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "role": "http://iqstel.com/role/Note11StockholdersEquity",
     "shortName": "NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000018 - Disclosure - NOTE 12 \u2013 PROVISION FOR INCOME TAXES",
     "role": "http://iqstel.com/role/Note12ProvisionForIncomeTaxes",
     "shortName": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000019 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS",
     "role": "http://iqstel.com/role/Note13-RelatedPartyTransactions",
     "shortName": "NOTE 13 - RELATED PARTY TRANSACTIONS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000002 - Statement - Consolidated Balance Sheets",
     "role": "http://iqstel.com/role/BalanceSheets",
     "shortName": "Consolidated Balance Sheets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:AccountsReceivableNetCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000020 - Disclosure - NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES",
     "role": "http://iqstel.com/role/Note14CommitmentsAndContingencies",
     "shortName": "NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000021 - Disclosure - NOTE 15 - SEGMENT",
     "role": "http://iqstel.com/role/Note15-Segment",
     "shortName": "NOTE 15 - SEGMENT",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000022 - Disclosure - NOTE 16 \u2013 SUBSEQUENT EVENTS.",
     "role": "http://iqstel.com/role/Note16SubsequentEvents.",
     "shortName": "NOTE 16 \u2013 SUBSEQUENT EVENTS.",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000023 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ForeignCurrencyDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000024 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ForeignCurrencyDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000025 - Disclosure - NOTE 4 - ACQUISITION (Tables)",
     "role": "http://iqstel.com/role/Note4-AcquisitionTables",
     "shortName": "NOTE 4 - ACQUISITION (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000026 - Disclosure - NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS (Tables)",
     "role": "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables",
     "shortName": "NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000027 - Disclosure - NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "role": "http://iqstel.com/role/Note6PropertyAndEquipmentTables",
     "shortName": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000028 - Disclosure - NOTE 7 \u2013LOANS PAYABLE (Tables)",
     "role": "http://iqstel.com/role/Note7LoansPayableTables",
     "shortName": "NOTE 7 \u2013LOANS PAYABLE (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000029 - Disclosure - NOTE 8 \u2013 OTHER CURRENT LIABILITIES (Tables)",
     "role": "http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables",
     "shortName": "NOTE 8 \u2013 OTHER CURRENT LIABILITIES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentUnamortizedDiscount",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000003 - Statement - Consolidated Balance Sheets (Parenthetical)",
     "role": "http://iqstel.com/role/BalanceSheetsParenthetical",
     "shortName": "Consolidated Balance Sheets (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "IQST:LoansPayableUnamortizedDiscount1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000030 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Tables)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansTables",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000031 - Disclosure - NOTE 10 \u2013 DERIVATIVE LIABILITY (Tables)",
     "role": "http://iqstel.com/role/Note10DerivativeLiabilityTables",
     "shortName": "NOTE 10 \u2013 DERIVATIVE LIABILITY (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000032 - Disclosure - NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Tables)",
     "role": "http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables",
     "shortName": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ForeignCurrencyDisclosureTextBlock",
       "us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ForeignCurrencyExchangeRateTranslation1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000033 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ForeignCurrencyDisclosureTextBlock",
       "us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ForeignCurrencyExchangeRateTranslation1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "b",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:EntityIncorporationStateCountryCode",
      "reportCount": 1,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000034 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)",
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
     "shortName": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "lang": "en-US",
      "name": "dei:EntityIncorporationDateOfIncorporation",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000035 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:ConcentrationRiskDisclosureTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-012021-12-31_custom_SevenCustomersMember",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:ConcentrationRiskPercentage1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2020-04-012020-04-15",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000036 - Disclosure - NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
     "shortName": "NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:BusinessAcquisitionProFormaInformationTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionsProFormaRevenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000037 - Disclosure - NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)",
     "role": "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails",
     "shortName": "NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:BusinessAcquisitionProFormaInformationTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionsProFormaRevenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000038 - Disclosure - NOTE 4 - ACQUISITION (Details Narrative)",
     "role": "http://iqstel.com/role/Note4-AcquisitionDetailsNarrative",
     "shortName": "NOTE 4 - ACQUISITION (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2020-04-15",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000039 - Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)",
     "role": "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails",
     "shortName": "NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000004 - Statement - Consolidated Statements of Operations",
     "role": "http://iqstel.com/role/StatementsOfOperations",
     "shortName": "Consolidated Statements of Operations",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:OperatingExpenses",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000040 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "role": "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
     "shortName": "NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000041 - Disclosure - NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "role": "http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative",
     "shortName": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDebtTableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000042 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "role": "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
     "shortName": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDebtTableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:LongTermDebt",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LoansPayable",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000043 - Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "role": "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
     "shortName": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:LoansPayableCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "IQST:RelatedPartyDebtToEquitySwapValue",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000044 - Disclosure - NOTE 7 \u2013LOANS PAYABLE (Details Narrative)",
     "role": "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
     "shortName": "NOTE 7 \u2013LOANS PAYABLE (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-012021-12-31_custom_ThirdPartyLoansMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:IncreaseDecreaseInOtherLoans",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccruedLiabilitiesCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000045 - Disclosure - NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)",
     "role": "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails",
     "shortName": "NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherLiabilitiesTableTextBlock",
       "us-gaap:OtherLiabilitiesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccruedLiabilitiesCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ShortTermDebtTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ConvertibleNotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000046 - Disclosure - NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ShortTermDebtTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ConvertibleNotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2019-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000047 - Disclosure - NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2019-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R48": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:RepaymentsOfConvertibleDebt",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000048 - Disclosure - NOTE 9 - CONVERTIBLE LOANS (Details Narrative)",
     "role": "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
     "shortName": "NOTE 9 - CONVERTIBLE LOANS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2020-01-012020-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:InterestExpenseLongTermDebt",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R49": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000049 - Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)",
     "role": "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
     "shortName": "NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2019-12-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit)",
     "role": "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity (Deficit)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2019-12-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R50": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DerivativeFairValueOfDerivativeNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000050 - Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)",
     "role": "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails",
     "shortName": "NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DerivativeFairValueOfDerivativeNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R51": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2020-01-012020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnrealizedGainLossOnDerivatives",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000051 - Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)",
     "role": "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails",
     "shortName": "NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock",
       "us-gaap:DerivativesAndFairValueTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2020-01-012020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnrealizedGainLossOnDerivatives",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R52": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockSharesAuthorized",
      "reportCount": 1,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000052 - Disclosure - NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "role": "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
     "shortName": "NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R53": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000053 - Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)",
     "role": "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails",
     "shortName": "NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R54": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000054 - Disclosure - NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Details Narrative)",
     "role": "http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative",
     "shortName": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R55": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000055 - Disclosure - NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "role": "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
     "shortName": "NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R56": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeaseTermOfContract",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000056 - Disclosure - NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "role": "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
     "shortName": "NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "AsOf2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeaseTermOfContract",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R57": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:SubsequentEventsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2022-01-012022-03-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000057 - Disclosure - NOTE 16 \u2013 SUBSEQUENT EVENTS. (Details Narrative)",
     "role": "http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative",
     "shortName": "NOTE 16 \u2013 SUBSEQUENT EVENTS. (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:SubsequentEventsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2022-01-012022-03-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "IQST:StockIssuedDuringPeriodSharesNewIssuesWithSubscription",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProfitLoss",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000006 - Statement - Consoolidated Statements of Cash Flows",
     "role": "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
     "shortName": "Consoolidated Statements of Cash Flows",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensation",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS",
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness",
     "shortName": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000009 - Disclosure - NOTE 3 - GOING CONCERN",
     "role": "http://iqstel.com/role/Note3-GoingConcern",
     "shortName": "NOTE 3 - GOING CONCERN",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "iqst10k.htm",
      "contextRef": "From2021-01-01to2021-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 81,
   "tag": {
    "IQST_AcquisitionOfIOTLabs": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of IoT Lab"
       }
      }
     },
     "localname": "AcquisitionOfIOTLabs",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_AcquisitionOfIOTLabsShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:AcquisitionOfIOTLabsShares]"
       }
      }
     },
     "localname": "AcquisitionOfIOTLabsShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_AdvanceServiceGroupMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Advance Service Group [Member]"
       }
      }
     },
     "localname": "AdvanceServiceGroupMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_AlonsoVanDerBiestMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Alonso Van Der Biest, during the indicated time period.",
        "label": "Alonso Van Der Biest"
       }
      }
     },
     "localname": "AlonsoVanDerBiestMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_AlvaroQuintanaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Alvaro Quintana, during the indicated time period.",
        "label": "Alvaro Quintana"
       }
      }
     },
     "localname": "AlvaroQuintanaMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_AmountOwingForAcquisitionOfIOT": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Amount owing for acquisition of IOT"
       }
      }
     },
     "localname": "AmountOwingForAcquisitionOfIOT",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ApolloManagementGroupInc14Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc 14, during the indicated time period.",
        "label": "Apollo Management Group, Inc 14"
       }
      }
     },
     "localname": "ApolloManagementGroupInc14Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ApolloManagementGroupInc2Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc 2, during the indicated time period.",
        "label": "Apollo Management Group, Inc 2"
       }
      }
     },
     "localname": "ApolloManagementGroupInc2Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ApolloManagementGroupInc3Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc 3, during the indicated time period.",
        "label": "Apollo Management Group, Inc 3"
       }
      }
     },
     "localname": "ApolloManagementGroupInc3Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ApolloManagementGroupInc4Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc 4, during the indicated time period.",
        "label": "Apollo Management Group, Inc 4"
       }
      }
     },
     "localname": "ApolloManagementGroupInc4Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ApolloManagementGroupInc5Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc 5, during the indicated time period.",
        "label": "Apollo Management Group, Inc 5"
       }
      }
     },
     "localname": "ApolloManagementGroupInc5Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ApolloManagementGroupInc6Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc 6, during the indicated time period.",
        "label": "Apollo Management Group, Inc 6"
       }
      }
     },
     "localname": "ApolloManagementGroupInc6Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ApolloManagementGroupInc7Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc 7, during the indicated time period.",
        "label": "Apollo Management Group, Inc 7"
       }
      }
     },
     "localname": "ApolloManagementGroupInc7Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ApolloManagementGroupIncMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Apollo Management Group, Inc, during the indicated time period.",
        "label": "Apollo Management Group, Inc"
       }
      }
     },
     "localname": "ApolloManagementGroupIncMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_BonusPercentNetIncome": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:BonusPercentNetIncome-0]"
       }
      }
     },
     "localname": "BonusPercentNetIncome",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "IQST_BusinessAcquisitionsProFormaCostOfRevenue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of revenues"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaCostOfRevenue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaGrossProfit": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaGrossProfit",
        "verboseLabel": "Gross profit"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaGrossProfit",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaOperatingExpenses": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaOperatingExpenses",
        "verboseLabel": "Operating expenses"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaOperatingExpenses",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaOperatingLoss": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaOperatingLoss",
        "verboseLabel": "Operating loss"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaOperatingLoss",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessAcquisitionsProFormaOtherExpense": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "BusinessAcquisitionsProFormaOtherExpense",
        "verboseLabel": "Other expense"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaOtherExpense",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Net assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetAssets",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CEOAndCFOMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "C E O And C F O [Member]"
       }
      }
     },
     "localname": "CEOAndCFOMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_CEOMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "C E O [Member]"
       }
      }
     },
     "localname": "CEOMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_CFOMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "C F O [Member]"
       }
      }
     },
     "localname": "CFOMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_CancellationOfCommonStockShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CancellationOfCommonStockShares]",
        "negatedLabel": "[custom:CancellationOfCommonStockShares]"
       }
      }
     },
     "localname": "CancellationOfCommonStockShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CancellationOfCommonStockValue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cancellation of common stock"
       }
      }
     },
     "localname": "CancellationOfCommonStockValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ChiefCommercialOfficerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Chief Commercial Officer [Member]"
       }
      }
     },
     "localname": "ChiefCommercialOfficerMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_CommonStockIssuedForConversionOfDebtShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForConversionOfDebtShares]"
       }
      }
     },
     "localname": "CommonStockIssuedForConversionOfDebtShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockIssuedForConversionOfDebtValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for conversion of debt"
       }
      }
     },
     "localname": "CommonStockIssuedForConversionOfDebtValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForForbearanceOfDebtShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForForbearanceOfDebtShares]"
       }
      }
     },
     "localname": "CommonStockIssuedForForbearanceOfDebtShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockIssuedForForbearanceOfDebtValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for forbearance of debt",
        "verboseLabel": "[custom:CommonStockIssuedForForbearanceOfDebtValue]"
       }
      }
     },
     "localname": "CommonStockIssuedForForbearanceOfDebtValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForSettlementOfDebtShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForSettlementOfDebtShares]"
       }
      }
     },
     "localname": "CommonStockIssuedForSettlementOfDebtShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockIssuedForSettlementOfDebtValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForSettlementOfDebtValue]"
       }
      }
     },
     "localname": "CommonStockIssuedForSettlementOfDebtValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForSettlementOfDebtValue1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for settlement of debt"
       }
      }
     },
     "localname": "CommonStockIssuedForSettlementOfDebtValue1",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockIssuedForSettlementOfDebtValue2": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForSettlementOfDebtValue2]",
        "verboseLabel": "Common stock issued for settlement of debt"
       }
      }
     },
     "localname": "CommonStockIssuedForSettlementOfDebtValue2",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockPayableShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockPayableShares]"
       }
      }
     },
     "localname": "CommonStockPayableShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_CommonStockPayableValue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock payable"
       }
      }
     },
     "localname": "CommonStockPayableValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_CommonStockRetainedByFINRA": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockRetainedByFINRA]"
       }
      }
     },
     "localname": "CommonStockRetainedByFINRA",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_ConversionsOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Conversions One [Member]"
       }
      }
     },
     "localname": "ConversionsOneMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ConvertibleLoansMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Loans [Member]"
       }
      }
     },
     "localname": "ConvertibleLoansMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ConvertibleNotePayableFiveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note Payable Five [Member]"
       }
      }
     },
     "localname": "ConvertibleNotePayableFiveMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ConvertibleNotePayableFourMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note Payable Four [Member]"
       }
      }
     },
     "localname": "ConvertibleNotePayableFourMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ConvertibleNotePayableOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note Payable One [Member]"
       }
      }
     },
     "localname": "ConvertibleNotePayableOneMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ConvertibleNotePayableThreeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note Payable Three [Member]"
       }
      }
     },
     "localname": "ConvertibleNotePayableThreeMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ConvertibleNotePayableTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note Payable Two [Member]"
       }
      }
     },
     "localname": "ConvertibleNotePayableTwoMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_DarleneCovi19Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Darlene Covi19, during the indicated time period.",
        "label": "Darlene Covi19"
       }
      }
     },
     "localname": "DarleneCovi19Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_DebtConversionConvertedInstrumentAmount2": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DebtConversionConvertedInstrumentAmount2]"
       }
      }
     },
     "localname": "DebtConversionConvertedInstrumentAmount2",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_DeferredTaxAssetsOperatingLossCarryforwardsApproximate": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
        "negatedLabel": "[custom:DeferredTaxAssetsOperatingLossCarryforwardsApproximate-0]"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsApproximate",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note12ProvisionForIncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_DerivativeLiabilitiesRecognizedAsDebtDiscount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Derivative liabilities recognized as debt discount"
       }
      }
     },
     "localname": "DerivativeLiabilitiesRecognizedAsDebtDiscount",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_DirectorsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Directors [Member]"
       }
      }
     },
     "localname": "DirectorsMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_DisclosureNote10DerivativeLiabilityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Note 10 Derivative Liability",
        "terseLabel": "Note 10- Derivative Liability - Schedule Of Change In Fair Value Of Derivative Liability Included In Income Statement",
        "verboseLabel": "Note 10 - Derivative Liability - Fair Value Measurements Using Significant Observable Inputs"
       }
      }
     },
     "localname": "DisclosureNote10DerivativeLiabilityAbstract",
     "nsuri": "http://iqstel.com/20211231",
     "xbrltype": "stringItemType"
    },
    "IQST_EliminationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elimination [Member]"
       }
      }
     },
     "localname": "EliminationMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_EmploymentAgreementTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:EmploymentAgreementTerm]"
       }
      }
     },
     "localname": "EmploymentAgreementTerm",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 4.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Change in fair value of derivative liabilities"
       }
      }
     },
     "localname": "FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_FranciscoBuntMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Francisco Bunt [Member]"
       }
      }
     },
     "localname": "FranciscoBuntMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_InterestExpense2": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 3.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "InterestExpense2",
        "negatedLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpense2",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_LabrysFundMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Labrys Fund, during the indicated time period.",
        "label": "Labrys Fund"
       }
      }
     },
     "localname": "LabrysFundMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_LeandroIglesiasAndAlvaroCardonaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Leandro Iglesias And Alvaro Cardona [Member]"
       }
      }
     },
     "localname": "LeandroIglesiasAndAlvaroCardonaMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_LoanPayableMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Payable [Member]"
       }
      }
     },
     "localname": "LoanPayableMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_LoanSettlementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Settlement [Member]"
       }
      }
     },
     "localname": "LoanSettlementMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_LoansPayableNetOfDiscount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Total convertible notes"
       }
      }
     },
     "localname": "LoansPayableNetOfDiscount",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_LoansPayableUnamortizedDiscount1": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the monetary amount of Loans payable, unamortized discount, as of the indicated date.",
        "label": "Loans payable, unamortized discount"
       }
      }
     },
     "localname": "LoansPayableUnamortizedDiscount1",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_M2bFundingCorp1Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the M2B Funding Corp 1, during the indicated time period.",
        "label": "M2B Funding Corp 1"
       }
      }
     },
     "localname": "M2bFundingCorp1Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_M2bFundingCorp2Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the M2B Funding Corp 2, during the indicated time period.",
        "label": "M2B Funding Corp 2"
       }
      }
     },
     "localname": "M2bFundingCorp2Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_M2bFundingCorp3Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the M2B Funding Corp 3, during the indicated time period.",
        "label": "M2B Funding Corp 3"
       }
      }
     },
     "localname": "M2bFundingCorp3Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_M2bFundingCorp4Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the M2B Funding Corp 4, during the indicated time period.",
        "label": "M2B Funding Corp 4"
       }
      }
     },
     "localname": "M2bFundingCorp4Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_M2bFundingCorpMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the M2B Funding Corp, during the indicated time period.",
        "label": "M2B Funding Corp"
       }
      }
     },
     "localname": "M2bFundingCorpMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ManagementSalaryMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Management Salary [Member]"
       }
      }
     },
     "localname": "ManagementSalaryMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_MartusMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Martus, during the indicated time period.",
        "label": "Martus"
       }
      }
     },
     "localname": "MartusMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_N49OfShareholderOfSwisslink1Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the 49% of Shareholder of SwissLink - 1, during the indicated time period.",
        "label": "49% of Shareholder of SwissLink 1"
       }
      }
     },
     "localname": "N49OfShareholderOfSwisslink1Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_N49OfShareholderOfSwisslink2Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the 49% of Shareholder of SwissLink - 2, during the indicated time period.",
        "label": "49% of Shareholder of SwissLink 2"
       }
      }
     },
     "localname": "N49OfShareholderOfSwisslink2Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_NoBadDebtRiskCustomersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Bad Debt Risk Customers [Member]"
       }
      }
     },
     "localname": "NoBadDebtRiskCustomersMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_NotesIssued2019Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Issued 2019 [Member]"
       }
      }
     },
     "localname": "NotesIssued2019Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_NotesIssued2020Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Issued 2020 [Member]"
       }
      }
     },
     "localname": "NotesIssued2020Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_OscarBritoAntDilutionMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Oscar Brito Ant Dilution [Member]"
       }
      }
     },
     "localname": "OscarBritoAntDilutionMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_OscarBritoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Oscar Brito [Member]"
       }
      }
     },
     "localname": "OscarBritoMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_PreferredClassCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Class C [Member]"
       }
      }
     },
     "localname": "PreferredClassCMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_PreferredStockIssuedForConversionOfCommonStock": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PreferredStockIssuedForConversionOfCommonStock",
        "verboseLabel": "Preferred stock issued for conversion of common stock"
       }
      }
     },
     "localname": "PreferredStockIssuedForConversionOfCommonStock",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_PreferredStockIssuedForConversionOfCommonStockShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Preferred stock issued for conversion of common stock, Shares (number of shares), during the indicated time period.",
        "label": "Preferred stock issued for conversion of common stock, Shares"
       }
      }
     },
     "localname": "PreferredStockIssuedForConversionOfCommonStockShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_PreferredStockIssuedForConversionOfCommonStockValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred stock issued for conversion of common stock"
       }
      }
     },
     "localname": "PreferredStockIssuedForConversionOfCommonStockValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_PrepaymentAndDefaultPenalty": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 9.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepayment and default penalty"
       }
      }
     },
     "localname": "PrepaymentAndDefaultPenalty",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Promissory notes - Issued in fiscal year 2019, with variable conversion features, during the indicated time period.",
        "label": "Promissory notes - Issued in fiscal year 2019, with variable conversion features"
       }
      }
     },
     "localname": "PromissoryNotesIssuedInFiscalYear2019WithVariableConversionFeaturesMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Promissory notes - Issued in fiscal year 2020, with variable conversion features, during the indicated time period.",
        "label": "Promissory notes - Issued in fiscal year 2020, with variable conversion features"
       }
      }
     },
     "localname": "PromissoryNotesIssuedInFiscalYear2020WithVariableConversionFeaturesMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_RelatedPartyDebtToEquitySwapShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:RelatedPartyDebtToEquitySwapShares]"
       }
      }
     },
     "localname": "RelatedPartyDebtToEquitySwapShares",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_RelatedPartyDebtToEquitySwapValue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Related party debt to equity swap",
        "verboseLabel": "[custom:RelatedPartyDebtToEquitySwapValue]"
       }
      }
     },
     "localname": "RelatedPartyDebtToEquitySwapValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_RelatedPartyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party One [Member]"
       }
      }
     },
     "localname": "RelatedPartyOneMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ReplacementOfConvertibleNoitesToNotesPayable": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Replacement of convertible notes to note payable"
       }
      }
     },
     "localname": "ReplacementOfConvertibleNoitesToNotesPayable",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ResolutionOfDerivativeLiabilitiesValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Resolution of derivative liabilities",
        "verboseLabel": "[custom:ResolutionOfDerivativeLiabilitiesValue]"
       }
      }
     },
     "localname": "ResolutionOfDerivativeLiabilitiesValue",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_RevaluationOfDerivativeLiabilities": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:RevaluationOfDerivativeLiabilities]"
       }
      }
     },
     "localname": "RevaluationOfDerivativeLiabilities",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties"
       }
      }
     },
     "localname": "ScheduleOfLoansPayableToRelatedPartiesTextBlock",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "IQST_SevenCustomersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Seven Customers [Member]"
       }
      }
     },
     "localname": "SevenCustomersMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset]"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsReset",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_ShareholderMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Shareholder [Member]"
       }
      }
     },
     "localname": "ShareholderMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_SixCustomersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Six Customers [Member]"
       }
      }
     },
     "localname": "SixCustomersMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_StockIssuedDuringPeriodSharesNewIssuesWithSubscription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:StockIssuedDuringPeriodSharesNewIssuesWithSubscription]"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesNewIssuesWithSubscription",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "IQST_StockIssuedDuringPeriodValueNewIssuesWithSubscription": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueNewIssuesWithSubscription",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note16SubsequentEvents.DetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_SubscriptionReceivable": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Subscription receivable",
        "verboseLabel": "[custom:SubscriptionReceivable]"
       }
      }
     },
     "localname": "SubscriptionReceivable",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_SwisspeersAgMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Swisspeers AG, during the indicated time period.",
        "label": "Swisspeers AG"
       }
      }
     },
     "localname": "SwisspeersAgMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_SwitzerlandMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Switzerland [Member]"
       }
      }
     },
     "localname": "SwitzerlandMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_TelecommunicationsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Telecommunications [Member]"
       }
      }
     },
     "localname": "TelecommunicationsMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_ThirdPartyLoansMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Third Party Loans [Member]"
       }
      }
     },
     "localname": "ThirdPartyLoansMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_TotalMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total [Member]"
       }
      }
     },
     "localname": "TotalMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_USAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "U S A [Member]"
       }
      }
     },
     "localname": "USAMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_UniqueFundingSolutions2Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the Unique Funding Solutions_2, during the indicated time period.",
        "label": "Unique Funding Solutions_2"
       }
      }
     },
     "localname": "UniqueFundingSolutions2Member",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "IQST_WriteOffOfDueFromRelatedParty": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Write-off of due from related party"
       }
      }
     },
     "localname": "WriteOffOfDueFromRelatedParty",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "IQST_YesLenderLlcMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the YES LENDER LLC, during the indicated time period.",
        "label": "YES LENDER LLC"
       }
      }
     },
     "localname": "YesLenderLlcMember",
     "nsuri": "http://iqstel.com/20211231",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.",
        "label": "Annual Information Form"
       }
      }
     },
     "localname": "AnnualInformationForm",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.",
        "label": "Audited Annual Financial Statements"
       }
      }
     },
     "localname": "AuditedAnnualFinancialStatements",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditorFirmId": {
     "auth_ref": [
      "r563",
      "r565",
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "PCAOB issued Audit Firm Identifier",
        "label": "Auditor Firm ID"
       }
      }
     },
     "localname": "AuditorFirmId",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "nonemptySequenceNumberItemType"
    },
    "dei_AuditorLocation": {
     "auth_ref": [
      "r563",
      "r565",
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Location"
       }
      }
     },
     "localname": "AuditorLocation",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_AuditorName": {
     "auth_ref": [
      "r563",
      "r565",
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Name"
       }
      }
     },
     "localname": "AuditorName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CountryRegion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Region code of country",
        "label": "Country Region"
       }
      }
     },
     "localname": "CountryRegion",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CoverAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page.",
        "label": "Cover [Abstract]"
       }
      }
     },
     "localname": "CoverAbstract",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "xbrltype": "stringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r565"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r563",
      "r565",
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentPeriodStartDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.",
        "label": "Document Period Start Date"
       }
      }
     },
     "localname": "DocumentPeriodStartDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r564"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an quarterly report.",
        "label": "Document Quarterly Report"
       }
      }
     },
     "localname": "DocumentQuarterlyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r552"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r565"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date of event requiring a shell company report.",
        "label": "Document Shell Company Event Date"
       }
      }
     },
     "localname": "DocumentShellCompanyEventDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r565"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r567"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r555"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "textBlockItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 3 such as an Office Park",
        "label": "Entity Address, Address Line Three"
       }
      }
     },
     "localname": "EntityAddressAddressLine3",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r558"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.",
        "label": "Entity Bankruptcy Proceedings, Reporting Current"
       }
      }
     },
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r554"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r554"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r574"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
        "label": "Elected Not To Use the Extended Transition Period"
       }
      }
     },
     "localname": "EntityExTransitionPeriod",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r554"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationDateOfIncorporation": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date when an entity was incorporated",
        "label": "Entity Incorporation, Date of Incorporation"
       }
      }
     },
     "localname": "EntityIncorporationDateOfIncorporation",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r570"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r566"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.",
        "label": "Entity Primary SIC Number"
       }
      }
     },
     "localname": "EntityPrimarySicNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "sicNumberItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r554"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r554"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r554"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r554"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r572"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_Extension": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Extension number for local phone number.",
        "label": "Extension"
       }
      }
     },
     "localname": "Extension",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_NoTradingSymbolFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a security having no trading symbol.",
        "label": "No Trading Symbol Flag"
       }
      }
     },
     "localname": "NoTradingSymbolFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "trueItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r565"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.",
        "label": "Other Reporting Standard Item Number"
       }
      }
     },
     "localname": "OtherReportingStandardItemNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r559"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.",
        "label": "Pre-commencement Issuer Tender Offer"
       }
      }
     },
     "localname": "PreCommencementIssuerTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r560"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.",
        "label": "Pre-commencement Tender Offer"
       }
      }
     },
     "localname": "PreCommencementTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r553"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r557"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(g) registered security.",
        "label": "Title of 12(g) Security"
       }
      }
     },
     "localname": "Security12gTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r556"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r561"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.",
        "label": "Security Reporting Obligation"
       }
      }
     },
     "localname": "SecurityReportingObligation",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r562"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.",
        "label": "Soliciting Material"
       }
      }
     },
     "localname": "SolicitingMaterial",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r573"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.",
        "label": "Written Communications"
       }
      }
     },
     "localname": "WrittenCommunications",
     "nsuri": "http://xbrl.sec.gov/dei/2021q4",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "srt_MajorCustomersAxis": {
     "auth_ref": [
      "r201",
      "r330",
      "r331",
      "r536"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by name or description of a single external customer or a group of external customers.",
        "label": "Customer [Axis]"
       }
      }
     },
     "localname": "MajorCustomersAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_MaximumMember": {
     "auth_ref": [
      "r275",
      "r311",
      "r336",
      "r337",
      "r469",
      "r470",
      "r471",
      "r472",
      "r473",
      "r474",
      "r475",
      "r534",
      "r537",
      "r549",
      "r550"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Upper limit of the provided range.",
        "label": "Maximum [Member]"
       }
      }
     },
     "localname": "MaximumMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_MinimumMember": {
     "auth_ref": [
      "r275",
      "r311",
      "r336",
      "r337",
      "r469",
      "r470",
      "r471",
      "r472",
      "r473",
      "r474",
      "r475",
      "r534",
      "r537",
      "r549",
      "r550"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lower limit of the provided range.",
        "label": "Minimum [Member]"
       }
      }
     },
     "localname": "MinimumMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_NameOfMajorCustomerDomain": {
     "auth_ref": [
      "r201",
      "r330",
      "r331",
      "r536"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Single external customer or group of external customers."
       }
      }
     },
     "localname": "NameOfMajorCustomerDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_RangeAxis": {
     "auth_ref": [
      "r275",
      "r311",
      "r334",
      "r336",
      "r337",
      "r469",
      "r470",
      "r471",
      "r472",
      "r473",
      "r474",
      "r475",
      "r534",
      "r537",
      "r549",
      "r550"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median.",
        "label": "Statistical Measurement [Axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_RangeMember": {
     "auth_ref": [
      "r275",
      "r311",
      "r334",
      "r336",
      "r337",
      "r469",
      "r470",
      "r471",
      "r472",
      "r473",
      "r474",
      "r475",
      "r534",
      "r537",
      "r549",
      "r550"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median."
       }
      }
     },
     "localname": "RangeMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock": {
     "auth_ref": [
      "r545",
      "r571"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure of information about investment held by insurance company, excluding investment in related party.",
        "label": "Related Parties"
       }
      }
     },
     "localname": "SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "localname": "AccountingPoliciesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountsAndOtherReceivablesNetCurrent": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.",
        "label": "Other receivable"
       }
      }
     },
     "localname": "AccountsAndOtherReceivablesNetCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r52"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.",
        "label": "Total Other Current Liabilities"
       }
      }
     },
     "localname": "AccountsPayableAndAccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.",
        "label": "Accounts Payable and Other Accrued Liabilities, Current",
        "verboseLabel": "Other current liabilities"
       }
      }
     },
     "localname": "AccountsPayableAndOtherAccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsPayableCurrent": {
     "auth_ref": [
      "r50",
      "r465"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accounts payable"
       }
      }
     },
     "localname": "AccountsPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock": {
     "auth_ref": [
      "r220"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of allowance for credit loss on accounts receivable.",
        "label": "Accounts Receivable and Allowance for Uncollectible Accounts"
       }
      }
     },
     "localname": "AccountsReceivableAllowanceForCreditLossTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "auth_ref": [
      "r6",
      "r35",
      "r203",
      "r204"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.",
        "label": "Accounts receivable, net"
       }
      }
     },
     "localname": "AccountsReceivableNetCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedBonusesCurrent": {
     "auth_ref": [
      "r12",
      "r13",
      "r54"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued Bonuses, Current"
       }
      }
     },
     "localname": "AccruedBonusesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedEmployeeBenefitsCurrent": {
     "auth_ref": [
      "r12",
      "r13",
      "r54"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Employee benefits"
       }
      }
     },
     "localname": "AccruedEmployeeBenefitsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent": {
     "auth_ref": [
      "r499",
      "r525"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.",
        "label": "Employee benefits, non-current"
       }
      }
     },
     "localname": "AccruedEmployeeBenefitsCurrentAndNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r54"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued liabilities"
       }
      }
     },
     "localname": "AccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedSalariesCurrent": {
     "auth_ref": [
      "r12",
      "r13",
      "r54"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued Salaries, Current"
       }
      }
     },
     "localname": "AccruedSalariesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "auth_ref": [
      "r48",
      "r249"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.",
        "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment"
       }
      }
     },
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Accumulated Other Comprehensive Income (Loss) [Line Items]"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax": {
     "auth_ref": [
      "r38",
      "r66",
      "r67",
      "r68",
      "r520",
      "r542",
      "r543"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.",
        "label": "Accumulated other comprehensive loss"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossTable": {
     "auth_ref": [
      "r75",
      "r76",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r438"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about components of accumulated other comprehensive income (loss).",
        "label": "Accumulated Other Comprehensive Income (Loss) [Table]"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AdditionalPaidInCapital": {
     "auth_ref": [
      "r36",
      "r357",
      "r465"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.",
        "label": "Additional paid in capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapital",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "auth_ref": [
      "r130",
      "r131",
      "r132",
      "r354",
      "r355",
      "r356",
      "r419"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.",
        "label": "Additional Paid-in Capital [Member]"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdjustmentForAmortization": {
     "auth_ref": [
      "r107",
      "r244"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.",
        "label": "Amortization of debt discount"
       }
      }
     },
     "localname": "AdjustmentForAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile net loss to net cash used in operating activities:"
       }
      }
     },
     "localname": "AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts": {
     "auth_ref": [
      "r206"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.",
        "label": "Bad debt",
        "verboseLabel": "Allowance for Loan and Lease Loss, Recovery of Bad Debts"
       }
      }
     },
     "localname": "AllowanceForLoanAndLeaseLossRecoveryOfBadDebts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs": {
     "auth_ref": [
      "r205"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.",
        "label": "Allowance for Loan and Lease Losses, Write-offs"
       }
      }
     },
     "localname": "AllowanceForLoanAndLeaseLossesWriteOffs",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfDebtDiscountPremium": {
     "auth_ref": [
      "r91",
      "r107",
      "r295",
      "r443"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.",
        "label": "Amortization of Debt Discount (Premium)"
       }
      }
     },
     "localname": "AmortizationOfDebtDiscountPremium",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfFinancingCostsAndDiscounts": {
     "auth_ref": [
      "r107",
      "r295",
      "r303",
      "r304",
      "r445"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization expense attributable to debt discount (premium) and debt issuance costs.",
        "label": "Amortization of Debt Issuance Costs and Discounts"
       }
      }
     },
     "localname": "AmortizationOfFinancingCostsAndDiscounts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember": {
     "auth_ref": [
      "r65",
      "r68",
      "r75",
      "r76",
      "r77",
      "r404"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated change in equity from transactions and other events and circumstances from non-owner sources, including the portion attributable to the noncontrolling interest. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners.",
        "label": "AOCI Including Portion Attributable to Noncontrolling Interest [Member]"
       }
      }
     },
     "localname": "AociIncludingPortionAttributableToNoncontrollingInterestMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_Assets": {
     "auth_ref": [
      "r123",
      "r180",
      "r187",
      "r194",
      "r213",
      "r259",
      "r260",
      "r261",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r397",
      "r405",
      "r430",
      "r463",
      "r465",
      "r493",
      "r516"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets",
        "totalLabel": "TOTAL ASSETS"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ASSETS",
        "verboseLabel": "Assets"
       }
      }
     },
     "localname": "AssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsCurrent": {
     "auth_ref": [
      "r8",
      "r10",
      "r63",
      "r123",
      "r213",
      "r259",
      "r260",
      "r261",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r397",
      "r405",
      "r430",
      "r463",
      "r465"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Current assets",
        "totalLabel": "Total Current Assets"
       }
      }
     },
     "localname": "AssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Assets"
       }
      }
     },
     "localname": "AssetsCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsNoncurrent": {
     "auth_ref": [
      "r19",
      "r20",
      "r21",
      "r22",
      "r23",
      "r24",
      "r25",
      "r26",
      "r123",
      "r213",
      "r259",
      "r260",
      "r261",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r397",
      "r405",
      "r430",
      "r463"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.",
        "label": "Non-current assets"
       }
      }
     },
     "localname": "AssetsNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate": {
     "auth_ref": [
      "r212"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This item represents the volatility of the security's fair value, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired.",
        "label": "Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate"
       }
      }
     },
     "localname": "AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_AverageTermOfCreditRiskDerivatives1": {
     "auth_ref": [
      "r416"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Average period covered by credit risk derivative contracts, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Average Term of Credit Risk Derivatives"
       }
      }
     },
     "localname": "AverageTermOfCreditRiskDerivatives1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).",
        "label": "Basis of Presentation"
       }
      }
     },
     "localname": "BasisOfAccountingPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BridgeLoanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Financing which is expected to be replaced by a medium to long-term loan. The loan \"bridges\" the gap in time when otherwise no financing would be in place.",
        "label": "Bridge Loan [Member]"
       }
      }
     },
     "localname": "BridgeLoanMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired": {
     "auth_ref": [
      "r384"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of voting equity interests acquired at the acquisition date in the business combination.",
        "label": "Business Acquisition, Percentage of Voting Interests Acquired"
       }
      }
     },
     "localname": "BusinessAcquisitionPercentageOfVotingInterestsAcquired",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-AcquisitionDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_BusinessAcquisitionProFormaInformationTextBlock": {
     "auth_ref": [
      "r386",
      "r387"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.",
        "label": "NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro Forma Results of Operations"
       }
      }
     },
     "localname": "BusinessAcquisitionProFormaInformationTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-AcquisitionTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss": {
     "auth_ref": [
      "r386",
      "r387"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.",
        "label": "Net Loss"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaNetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessAcquisitionsProFormaRevenue": {
     "auth_ref": [
      "r386",
      "r387"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.",
        "label": "Business Acquisition, Pro Forma Revenue",
        "verboseLabel": "Revenues"
       }
      }
     },
     "localname": "BusinessAcquisitionsProFormaRevenue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisitions-ScheduleOfCombninedProFormaResultsOfOperationsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in the year of acquisition, when the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period.",
        "label": "Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income"
       }
      }
     },
     "localname": "BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails",
      "http://iqstel.com/role/Note4-AcquisitionDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationAndAssetAcquisitionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination and Asset Acquisition [Abstract]"
       }
      }
     },
     "localname": "BusinessCombinationAndAssetAcquisitionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets": {
     "auth_ref": [
      "r389"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of assets acquired at the acquisition date.",
        "label": "Total identifiable assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents": {
     "auth_ref": [
      "r389"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents",
        "verboseLabel": "Cash"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther": {
     "auth_ref": [
      "r389"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.",
        "label": "Other current assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable": {
     "auth_ref": [
      "r389"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable",
        "verboseLabel": "Accounts payable"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets": {
     "auth_ref": [
      "r389"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.",
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets",
        "verboseLabel": "Intangible asset"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities": {
     "auth_ref": [
      "r389"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities assumed at the acquisition date.",
        "label": "Total liabilities assumed"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet": {
     "auth_ref": [
      "r388",
      "r389"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.",
        "label": "Total net assets"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment": {
     "auth_ref": [
      "r388",
      "r389"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of property, plant, and equipment recognized as of the acquisition date.",
        "label": "Property and equipment"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest": {
     "auth_ref": [
      "r389"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.",
        "label": "Non-controlling interest"
       }
      }
     },
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock": {
     "auth_ref": [
      "r385"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.",
        "label": "NOTE 4 - ACQUISITION"
       }
      }
     },
     "localname": "BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-Acquisition"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BusinessCombinationsPolicy": {
     "auth_ref": [
      "r383"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.",
        "label": "Business Combinations"
       }
      }
     },
     "localname": "BusinessCombinationsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r5",
      "r44",
      "r109"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.",
        "label": "Cash",
        "periodEndLabel": "Cash, end of period",
        "periodStartLabel": "Cash, beginning of period"
       }
      }
     },
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "auth_ref": [
      "r18",
      "r110"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.",
        "label": "Cash and Cash Equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "auth_ref": [
      "r102",
      "r432"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "totalLabel": "Net change in cash"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-cash transactions:"
       }
      }
     },
     "localname": "CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ClassOfStockDomain": {
     "auth_ref": [
      "r120",
      "r123",
      "r143",
      "r144",
      "r147",
      "r149",
      "r151",
      "r155",
      "r156",
      "r157",
      "r213",
      "r259",
      "r264",
      "r265",
      "r266",
      "r270",
      "r271",
      "r309",
      "r310",
      "r313",
      "r317",
      "r430",
      "r568"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock."
       }
      }
     },
     "localname": "ClassOfStockDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1": {
     "auth_ref": [
      "r324"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise price per share or per unit of warrants or rights outstanding.",
        "label": "Class of Warrant or Right, Exercise Price of Warrants or Rights"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights": {
     "auth_ref": [
      "r324"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.",
        "label": "Class of Warrant or Right, Number of Securities Called by Warrants or Rights"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments and Contingencies Disclosure [Abstract]"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": {
     "auth_ref": [
      "r255",
      "r256",
      "r257",
      "r258",
      "r546"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for commitments and contingencies.",
        "label": "NOTE 14 \u2013 COMMITMENTS AND CONTINGENCIES"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note14CommitmentsAndContingencies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CommonStockMember": {
     "auth_ref": [
      "r130",
      "r131",
      "r419"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock that is subordinate to all other stock of the issuer.",
        "label": "Common Stock [Member]"
       }
      }
     },
     "localname": "CommonStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r34"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of common stock.",
        "label": "Common stock, par value",
        "verboseLabel": "Common Stock, Par or Stated Value Per Share"
       }
      }
     },
     "localname": "CommonStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable": {
     "auth_ref": [
      "r34"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of subscription receivable from investors who have been allocated common stock.",
        "label": "Common Stock, Share Subscribed but Unissued, Subscriptions Receivable",
        "verboseLabel": "Subscription receivable"
       }
      }
     },
     "localname": "CommonStockShareSubscribedButUnissuedSubscriptionsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "auth_ref": [
      "r34"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.",
        "label": "Common stock, shares authorized",
        "verboseLabel": "Common Stock, Shares Authorized"
       }
      }
     },
     "localname": "CommonStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesIssued": {
     "auth_ref": [
      "r34"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.",
        "label": "Common stock, shares issued"
       }
      }
     },
     "localname": "CommonStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "auth_ref": [
      "r34",
      "r323"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.",
        "label": "Common stock, shares outstanding"
       }
      }
     },
     "localname": "CommonStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesSubscriptions": {
     "auth_ref": [
      "r34",
      "r308"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.",
        "label": "Common Stock, Value, Subscriptions"
       }
      }
     },
     "localname": "CommonStockSharesSubscriptions",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CommonStockValue": {
     "auth_ref": [
      "r34",
      "r465"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Common stock: 300,000,000 authorized; $0.001 par value 147,477,358 and 118,133,432 shares issued and outstanding, respectively"
       }
      }
     },
     "localname": "CommonStockValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.",
        "label": "Comprehensive Income [Member]"
       }
      }
     },
     "localname": "ComprehensiveIncomeMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "auth_ref": [
      "r70",
      "r72",
      "r73",
      "r84",
      "r504",
      "r530"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Comprehensive Income (Loss), Net of Tax, Attributable to Parent",
        "totalLabel": "Net comprehensive income (loss) attributed to stockholders of iQSTEL Inc."
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Comprehensive income (loss)"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTaxAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r70",
      "r72",
      "r83",
      "r395",
      "r396",
      "r409",
      "r503",
      "r529"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Less: Comprehensive income attributable to noncontrolling interests"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r70",
      "r72",
      "r82",
      "r394",
      "r409",
      "r502",
      "r528"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest",
        "totalLabel": "Total comprehensive income (loss)"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComputerEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Long lived, depreciable assets that are used in the creation, maintenance and utilization of information systems.",
        "label": "Computer Equipment [Member]"
       }
      }
     },
     "localname": "ComputerEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ComputerSoftwareIntangibleAssetMember": {
     "auth_ref": [
      "r239",
      "r242",
      "r391"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Collection of computer programs and related data that provide instructions to a computer, for example, but not limited to, application program, control module or operating system, that perform one or more particular functions or tasks.",
        "label": "Computer Software, Intangible Asset [Member]"
       }
      }
     },
     "localname": "ComputerSoftwareIntangibleAssetMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ConcentrationRiskDisclosureTextBlock": {
     "auth_ref": [
      "r167"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.",
        "label": "Concentrations of Credit Risk"
       }
      }
     },
     "localname": "ConcentrationRiskDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConcentrationRiskPercentage1": {
     "auth_ref": [
      "r162",
      "r163",
      "r201",
      "r428",
      "r429"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the \"benchmark\" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.",
        "label": "Concentration Risk, Percentage"
       }
      }
     },
     "localname": "ConcentrationRiskPercentage1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ConsolidationPolicyTextBlock": {
     "auth_ref": [
      "r116",
      "r399"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.",
        "label": "Consolidation Policy"
       }
      }
     },
     "localname": "ConsolidationPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConvertibleDebt": {
     "auth_ref": [
      "r30",
      "r495",
      "r519"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.",
        "label": "Convertible Debt"
       }
      }
     },
     "localname": "ConvertibleDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleDebtNoncurrent": {
     "auth_ref": [
      "r60"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.",
        "label": "Convertible notes - net of discount of $0 and $2,184"
       }
      }
     },
     "localname": "ConvertibleDebtNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleDebtTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount.",
        "label": "NOTE 9 - CONVERTIBLE LOANS"
       }
      }
     },
     "localname": "ConvertibleDebtTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConvertibleLongTermNotesPayable": {
     "auth_ref": [
      "r60"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.",
        "label": "Long-term convertible notes"
       }
      }
     },
     "localname": "ConvertibleLongTermNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleNotesPayable": {
     "auth_ref": [
      "r30",
      "r495",
      "r518",
      "r544"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.",
        "label": "Total convertible notes payable"
       }
      }
     },
     "localname": "ConvertibleNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleNotesPayableCurrent": {
     "auth_ref": [
      "r54"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.",
        "label": "Less: current portion of convertible notes"
       }
      }
     },
     "localname": "ConvertibleNotesPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleSubordinatedDebtCurrent": {
     "auth_ref": [
      "r54"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets.",
        "label": "Current portion of convertible notes - net of discount of $0 and $370,106"
       }
      }
     },
     "localname": "ConvertibleSubordinatedDebtCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostOfRevenue": {
     "auth_ref": [
      "r88",
      "r123",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r430"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period.",
        "label": "Cost of revenue"
       }
      }
     },
     "localname": "CostOfRevenue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostOfSalesPolicyTextBlock": {
     "auth_ref": [
      "r332"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for cost of product sold and service rendered.",
        "label": "Cost of Goods and Service [Policy Text Block]",
        "verboseLabel": "Cost of revenue"
       }
      }
     },
     "localname": "CostOfSalesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CreditLossFinancialInstrumentPolicyTextBlock": {
     "auth_ref": [
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r221",
      "r222",
      "r223",
      "r224",
      "r225",
      "r226",
      "r227",
      "r228",
      "r229",
      "r230",
      "r231",
      "r232",
      "r233"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.",
        "label": "Financial Instruments"
       }
      }
     },
     "localname": "CreditLossFinancialInstrumentPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtConversionConvertedInstrumentAmount1": {
     "auth_ref": [
      "r112",
      "r114"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.",
        "label": "Debt Conversion, Converted Instrument, Amount",
        "verboseLabel": "Common stock issued for conversion of debt"
       }
      }
     },
     "localname": "DebtConversionConvertedInstrumentAmount1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtConversionConvertedInstrumentSharesIssued1": {
     "auth_ref": [
      "r112",
      "r114"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or payments in the period.",
        "label": "Debt Conversion, Converted Instrument, Shares Issued"
       }
      }
     },
     "localname": "DebtConversionConvertedInstrumentSharesIssued1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_DebtDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "localname": "DebtDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "auth_ref": [
      "r119",
      "r278",
      "r279",
      "r280",
      "r281",
      "r282",
      "r283",
      "r284",
      "r289",
      "r296",
      "r297",
      "r298",
      "r307"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.",
        "label": "NOTE 7 \u2013LOANS PAYABLE"
       }
      }
     },
     "localname": "DebtDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtInstrumentAxis": {
     "auth_ref": [
      "r28",
      "r29",
      "r30",
      "r122",
      "r128",
      "r272",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r279",
      "r285",
      "r286",
      "r287",
      "r288",
      "r290",
      "r291",
      "r292",
      "r293",
      "r294",
      "r295",
      "r301",
      "r302",
      "r303",
      "r304",
      "r446",
      "r494",
      "r495",
      "r515"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities.",
        "label": "Debt Instrument [Axis]"
       }
      }
     },
     "localname": "DebtInstrumentAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentCarryingAmount": {
     "auth_ref": [
      "r30",
      "r299",
      "r495",
      "r515"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.",
        "label": "Long-term Debt, Gross"
       }
      }
     },
     "localname": "DebtInstrumentCarryingAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature": {
     "auth_ref": [
      "r59",
      "r324",
      "r325",
      "r326"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of conversion terms for debt instrument.",
        "label": "Debt Instrument, Convertible, Terms of Conversion Feature"
       }
      }
     },
     "localname": "DebtInstrumentConvertibleTermsOfConversionFeature",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentDecreaseForgiveness": {
     "auth_ref": [
      "r122"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.",
        "label": "Debt Instrument, Decrease, Forgiveness"
       }
      }
     },
     "localname": "DebtInstrumentDecreaseForgiveness",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "auth_ref": [
      "r272",
      "r301",
      "r302",
      "r444",
      "r446",
      "r447"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face (par) amount of debt instrument at time of issuance.",
        "label": "Debt Instrument, Face Amount"
       }
      }
     },
     "localname": "DebtInstrumentFaceAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentIncreaseAccruedInterest": {
     "auth_ref": [
      "r122"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase for accrued, but unpaid interest on the debt instrument for the period.",
        "label": "Debt Instrument, Increase, Accrued Interest"
       }
      }
     },
     "localname": "DebtInstrumentIncreaseAccruedInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "auth_ref": [
      "r57",
      "r273"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement.",
        "label": "Debt Instrument, Interest Rate, Stated Percentage"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "auth_ref": [
      "r60",
      "r122",
      "r128",
      "r272",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r279",
      "r285",
      "r286",
      "r287",
      "r288",
      "r290",
      "r291",
      "r292",
      "r293",
      "r294",
      "r295",
      "r301",
      "r302",
      "r303",
      "r304",
      "r446"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities."
       }
      }
     },
     "localname": "DebtInstrumentNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentPaymentTerms": {
     "auth_ref": [
      "r58",
      "r511"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.",
        "label": "Debt Instrument, Payment Terms"
       }
      }
     },
     "localname": "DebtInstrumentPaymentTerms",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Debt Instrument, Term"
       }
      }
     },
     "localname": "DebtInstrumentTerm",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedDiscount": {
     "auth_ref": [
      "r285",
      "r443",
      "r447"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after accumulated amortization, of debt discount.",
        "label": "Debt Instrument, Unamortized Discount"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedDiscount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedDiscountCurrent": {
     "auth_ref": [
      "r443",
      "r447"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer.",
        "label": "Debt Instrument, Unamortized Discount, Current",
        "negatedLabel": "Less: Unamortized debt discount"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedDiscountCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentUnamortizedDiscountNoncurrent": {
     "auth_ref": [
      "r443",
      "r447"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of debt discount to be amortized after one year or the normal operating cycle, if longer.",
        "label": "Debt Instrument, Unamortized Discount, Noncurrent"
       }
      }
     },
     "localname": "DebtInstrumentUnamortizedDiscountNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss": {
     "auth_ref": [
      "r211"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of gain (loss) in accumulated other comprehensive income (AOCI) of derivative hedging forecasted acquisition of investment in debt security measured at amortized cost (held-to-maturity), transferred to investment in debt security measured at fair value with changes in fair value recognized in other comprehensive income (available-for-sale) and net income (trading).",
        "label": "Debt Securities, Held-to-maturity, Transfer, Derivative Hedge, Gain (Loss)"
       }
      }
     },
     "localname": "DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1": {
     "auth_ref": [
      "r462",
      "r466"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.",
        "label": "Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net"
       }
      }
     },
     "localname": "DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts": {
     "auth_ref": [
      "r462",
      "r466"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations.",
        "label": "Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts"
       }
      }
     },
     "localname": "DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredCompensationArrangementsOverallDescription": {
     "auth_ref": [
      "r340"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "General description of deferred compensation arrangements. Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, rabbi trust, pension, employee contract, or equity-based (including stock or unit option) plan, is not actually paid until a later date and is therefore not taxable until that date. May also include some split-dollar life insurance arrangements. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer.",
        "label": "Deferred Compensation Arrangements, Overall, Description"
       }
      }
     },
     "localname": "DeferredCompensationArrangementsOverallDescription",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]"
       }
      }
     },
     "localname": "DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock": {
     "auth_ref": [
      "r49"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.",
        "label": "NOTE 5 \u2013 PREPAID AND OTHER CURRENT ASSETS"
       }
      }
     },
     "localname": "DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssets"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DeferredTaxAssetsGross": {
     "auth_ref": [
      "r366"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.",
        "label": "Deferred tax asset"
       }
      }
     },
     "localname": "DeferredTaxAssetsGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsNet": {
     "auth_ref": [
      "r368"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.",
        "label": "Deferred tax assets",
        "verboseLabel": "Net deferred tax asset"
       }
      }
     },
     "localname": "DeferredTaxAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwards": {
     "auth_ref": [
      "r371",
      "r372"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.",
        "label": "Deferred Tax Assets, Operating Loss Carryforwards",
        "negatedLabel": "Net Operating loss carryforward"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwards",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign": {
     "auth_ref": [
      "r371",
      "r372"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.",
        "label": "Foreign taxes"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsForeign",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsValuationAllowance": {
     "auth_ref": [
      "r367"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.",
        "label": "Deferred Tax Assets, Valuation Allowance",
        "negatedLabel": "Less: valuation allowance"
       }
      }
     },
     "localname": "DeferredTaxAssetsValuationAllowance",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationAndAmortization": {
     "auth_ref": [
      "r107",
      "r247"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.",
        "label": "Depreciation, Depletion and Amortization, Nonproduction"
       }
      }
     },
     "localname": "DepreciationAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note6PropertyAndEquipmentDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "auth_ref": [
      "r107",
      "r175"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.",
        "label": "Depreciation and amortization"
       }
      }
     },
     "localname": "DepreciationDepletionAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeAverageExchangeRateFloor1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Average floor rate on a group of foreign currency derivatives for example, but not limited to, floors or collars.",
        "label": "Average CHF: USD exchange rate"
       }
      }
     },
     "localname": "DerivativeAverageExchangeRateFloor1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails"
     ],
     "xbrltype": "pureItemType"
    },
    "us-gaap_DerivativeFairValueOfDerivativeNet": {
     "auth_ref": [
      "r427"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value of the assets less the liabilities of a derivative or group of derivatives.",
        "label": "Derivative, Fair Value, Net"
       }
      }
     },
     "localname": "DerivativeFairValueOfDerivativeNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeGainLossOnDerivativeNet": {
     "auth_ref": [
      "r415"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in the fair value of derivatives recognized in the income statement.",
        "label": "Derivative, Gain (Loss) on Derivative, Net"
       }
      }
     },
     "localname": "DerivativeGainLossOnDerivativeNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeLiabilitiesCurrent": {
     "auth_ref": [
      "r64"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 7.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.",
        "label": "Derivative liabilities"
       }
      }
     },
     "localname": "DerivativeLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeLossOnDerivative": {
     "auth_ref": [
      "r415"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of decrease in the fair value of derivatives recognized in the income statement.",
        "label": "Derivative, Loss on Derivative"
       }
      }
     },
     "localname": "DerivativeLossOnDerivative",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativesAndFairValueTextBlock": {
     "auth_ref": [
      "r421",
      "r426"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for derivatives and fair value of assets and liabilities.",
        "label": "NOTE 10 \u2013 DERIVATIVE LIABILITY"
       }
      }
     },
     "localname": "DerivativesAndFairValueTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiability"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DerivativesPolicyTextBlock": {
     "auth_ref": [
      "r127",
      "r411",
      "r412",
      "r413",
      "r414",
      "r417"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for its derivative instruments and hedging activities.",
        "label": "Derivative Financial Instruments"
       }
      }
     },
     "localname": "DerivativesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Dividends": {
     "auth_ref": [
      "r327",
      "r510"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared, for example, but not limited to, common and preferred stock.",
        "label": "Dividends"
       }
      }
     },
     "localname": "Dividends",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueFromRelatedParties": {
     "auth_ref": [
      "r126",
      "r262",
      "r264",
      "r265",
      "r269",
      "r270",
      "r271",
      "r457",
      "r498",
      "r526"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.",
        "label": "Due from related parties",
        "verboseLabel": "Due from Related Parties"
       }
      }
     },
     "localname": "DueFromRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueToOtherRelatedPartiesClassifiedCurrent": {
     "auth_ref": [
      "r50",
      "r126",
      "r457"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount payable to related parties classified as other, due within one year or the normal operating cycle, if longer.",
        "label": "Loans payable - related parties"
       }
      }
     },
     "localname": "DueToOtherRelatedPartiesClassifiedCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueToRelatedPartiesCurrent": {
     "auth_ref": [
      "r50",
      "r126",
      "r262",
      "r264",
      "r265",
      "r269",
      "r270",
      "r271",
      "r457"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Due to related parties",
        "verboseLabel": "Due to Related Parties, Current"
       }
      }
     },
     "localname": "DueToRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EarningsPerShareBasicAndDiluted": {
     "auth_ref": [
      "r150"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.",
        "label": "Basic and diluted loss per common share"
       }
      }
     },
     "localname": "EarningsPerShareBasicAndDiluted",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "auth_ref": [
      "r152",
      "r153"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.",
        "label": "Net Income (Loss) Per Share of Common Stock"
       }
      }
     },
     "localname": "EarningsPerSharePolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents": {
     "auth_ref": [
      "r432"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.",
        "label": "Effect of exchange rate changes on cash"
       }
      }
     },
     "localname": "EffectOfExchangeRateOnCashAndCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EffectiveIncomeTaxRateContinuingOperations": {
     "auth_ref": [
      "r362"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Effective Income Tax Rate Reconciliation, Percent"
       }
      }
     },
     "localname": "EffectiveIncomeTaxRateContinuingOperations",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note12-ProvisionForIncomeTaxes-DeferredTaxAssetsAndReconciliationOfIncomeTaxesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet": {
     "auth_ref": [
      "r418"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net Increase or Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.",
        "label": "Embedded Derivative, Gain (Loss) on Embedded Derivative, Net"
       }
      }
     },
     "localname": "EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares": {
     "auth_ref": [
      "r358"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.",
        "label": "Employee Stock Ownership Plan (ESOP), Number of Allocated Shares"
       }
      }
     },
     "localname": "EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_EquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Abstract]"
       }
      }
     },
     "localname": "EquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_EquityComponentDomain": {
     "auth_ref": [
      "r0",
      "r75",
      "r76",
      "r77",
      "r130",
      "r131",
      "r132",
      "r134",
      "r139",
      "r141",
      "r154",
      "r214",
      "r323",
      "r327",
      "r354",
      "r355",
      "r356",
      "r374",
      "r375",
      "r419",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r438",
      "r538",
      "r539",
      "r540",
      "r575"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc."
       }
      }
     },
     "localname": "EquityComponentDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ExtinguishmentOfDebtAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross amount of debt extinguished.",
        "label": "Extinguishment of Debt, Amount"
       }
      }
     },
     "localname": "ExtinguishmentOfDebtAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock": {
     "auth_ref": [
      "r422"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.",
        "label": "NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities"
       }
      }
     },
     "localname": "FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiabilityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock": {
     "auth_ref": [
      "r425"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of information about fair value of asset and liability not measured at fair value.",
        "label": "NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs"
       }
      }
     },
     "localname": "FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiabilityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss": {
     "auth_ref": [
      "r424"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of unrealized gain (loss) recognized in income for derivative asset (liability) after deduction of derivative liability (asset), measured at fair value using unobservable input (level 3) and still held.",
        "label": "Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)"
       }
      }
     },
     "localname": "FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities": {
     "auth_ref": [
      "r535"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of expense accrued as of the reporting date related to risk management activities (not including reinsurance) for the mitigating of claim liabilities related to financial guarantee insurance contracts.",
        "label": "Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities"
       }
      }
     },
     "localname": "FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount": {
     "auth_ref": [
      "r207",
      "r209",
      "r210"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of unamortized loan commitment, origination, and other fees (costs) and purchase premium (discount) on financing receivable. Excludes financing receivable covered under loss sharing agreement.",
        "label": "Financing Receivable, Unamortized Loan Fee (Cost) and Purchase Premium (Discount)"
       }
      }
     },
     "localname": "FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Finite-Lived Intangible Asset, Useful Life"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetUsefulLife",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis": {
     "auth_ref": [
      "r239",
      "r240",
      "r243",
      "r245",
      "r477",
      "r478"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by major type or class of finite-lived intangible assets.",
        "label": "Finite-Lived Intangible Assets by Major Class [Axis]"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsByMajorClassAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Finite-Lived Intangible Assets [Line Items]"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain": {
     "auth_ref": [
      "r239",
      "r242"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The major class of finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company."
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsMajorClassNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsNet": {
     "auth_ref": [
      "r243",
      "r477"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.",
        "label": "Intangible asset"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ForeignCurrencyDisclosureTextBlock": {
     "auth_ref": [
      "r431",
      "r440",
      "r441"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.",
        "label": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreign Currency Adjustments"
       }
      }
     },
     "localname": "ForeignCurrencyDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ForeignCurrencyExchangeRateTranslation1": {
     "auth_ref": [
      "r439",
      "r440"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Foreign exchange rate used to translate amounts denominated in functional currency to reporting currency.",
        "label": "Spot CHF: USD exchange rate"
       }
      }
     },
     "localname": "ForeignCurrencyExchangeRateTranslation1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies-ForeignCurrencyAdjustmentsDetails"
     ],
     "xbrltype": "pureItemType"
    },
    "us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock": {
     "auth_ref": [
      "r441"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.",
        "label": "Foreign Currency Translation and Re-measurement"
       }
      }
     },
     "localname": "ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GainsLossesOnExtinguishmentOfDebt": {
     "auth_ref": [
      "r107",
      "r305",
      "r306"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 5.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.",
        "label": "Loss on settlement of debt",
        "negatedLabel": "Gain (loss) on settlement of debt"
       }
      }
     },
     "localname": "GainsLossesOnExtinguishmentOfDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GeneralAndAdministrativeExpense": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.",
        "label": "General and administration"
       }
      }
     },
     "localname": "GeneralAndAdministrativeExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Goodwill": {
     "auth_ref": [
      "r236",
      "r237",
      "r465",
      "r492"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.",
        "label": "Goodwill"
       }
      }
     },
     "localname": "Goodwill",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note4-Acquisition-ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy": {
     "auth_ref": [
      "r238"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.",
        "label": "Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]",
        "verboseLabel": "Goodwill"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsGoodwillPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy": {
     "auth_ref": [
      "r241"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.",
        "label": "Impairment of tangible and intangible assets"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsIntangibleAssetsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GrossProfit": {
     "auth_ref": [
      "r87",
      "r123",
      "r180",
      "r186",
      "r190",
      "r193",
      "r196",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r430"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.",
        "label": "Gross profit",
        "totalLabel": "Gross profit"
       }
      }
     },
     "localname": "GrossProfit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock": {
     "auth_ref": [
      "r246",
      "r252"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.",
        "label": "Long-Lived Assets"
       }
      }
     },
     "localname": "ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "auth_ref": [
      "r80",
      "r180",
      "r186",
      "r190",
      "r193",
      "r196",
      "r491",
      "r500",
      "r508",
      "r531"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "totalLabel": "Net loss before provision for income taxes"
       }
      }
     },
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeStatementAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "localname": "IncomeStatementAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Disclosure [Abstract]"
       }
      }
     },
     "localname": "IncomeTaxDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "auth_ref": [
      "r124",
      "r363",
      "r364",
      "r370",
      "r376",
      "r378",
      "r380",
      "r381",
      "r382"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.",
        "label": "NOTE 12 \u2013 PROVISION FOR INCOME TAXES"
       }
      }
     },
     "localname": "IncomeTaxDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note12ProvisionForIncomeTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r125",
      "r140",
      "r141",
      "r178",
      "r361",
      "r377",
      "r379",
      "r532"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Income Tax Expense (Benefit)",
        "negatedLabel": "Income taxes"
       }
      }
     },
     "localname": "IncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxPolicyTextBlock": {
     "auth_ref": [
      "r74",
      "r359",
      "r360",
      "r364",
      "r365",
      "r369",
      "r373"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.",
        "label": "Income Taxes"
       }
      }
     },
     "localname": "IncomeTaxPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxReceivable": {
     "auth_ref": [
      "r43",
      "r512"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.",
        "label": "Tax receivable"
       }
      }
     },
     "localname": "IncomeTaxReceivable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxesPaidNet": {
     "auth_ref": [
      "r111"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.",
        "label": "Cash paid for taxes"
       }
      }
     },
     "localname": "IncomeTaxesPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsPayableTrade": {
     "auth_ref": [
      "r106"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.",
        "label": "Increase (Decrease) in Accounts Payable, Trade",
        "verboseLabel": "Accounts payable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsPayableTrade",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "auth_ref": [
      "r106"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 10.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.",
        "label": "Increase (Decrease) in Accounts Receivable",
        "negatedLabel": "Accounts receivable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInDerivativeLiabilities": {
     "auth_ref": [
      "r106"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer).",
        "label": "Increase (Decrease) in Derivative Liabilities",
        "verboseLabel": "Change in fair value of derivative liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInDerivativeLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInDueToOfficersAndStockholders": {
     "auth_ref": [
      "r106"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease), during an accounting period, in total obligations owed to the reporting entity's executives and owners.",
        "label": "Increase (Decrease) in Due to Officers and Stockholders"
       }
      }
     },
     "localname": "IncreaseDecreaseInDueToOfficersAndStockholders",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInNotesPayableRelatedParties": {
     "auth_ref": [
      "r106"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.",
        "label": "Increase (Decrease) in Notes Payable, Related Parties"
       }
      }
     },
     "localname": "IncreaseDecreaseInNotesPayableRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInNotesReceivableRelatedParties": {
     "auth_ref": [
      "r106"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the amount owed to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.",
        "label": "Increase (Decrease) in Notes Receivable, Related Parties"
       }
      }
     },
     "localname": "IncreaseDecreaseInNotesReceivableRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Changes in operating assets and liabilities:"
       }
      }
     },
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherAccruedLiabilities": {
     "auth_ref": [
      "r106"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 13.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in other expenses incurred but not yet paid.",
        "label": "Increase (Decrease) in Other Accrued Liabilities",
        "verboseLabel": "Other current liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInOtherAccruedLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherLoans": {
     "auth_ref": [
      "r106"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in loans classified as other.",
        "label": "Increase (Decrease) in Other Loans"
       }
      }
     },
     "localname": "IncreaseDecreaseInOtherLoans",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "auth_ref": [
      "r106"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other.",
        "label": "Increase (Decrease) in Prepaid Expense and Other Assets",
        "negatedLabel": "Prepaid and other current assets"
       }
      }
     },
     "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock": {
     "auth_ref": [
      "r145",
      "r146",
      "r151"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.",
        "label": "Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock"
       }
      }
     },
     "localname": "IncrementalCommonSharesAttributableToConversionOfPreferredStock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_InterestExpense": {
     "auth_ref": [
      "r78",
      "r174",
      "r442",
      "r445",
      "r507"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense.",
        "label": "Interest Expense"
       }
      }
     },
     "localname": "InterestExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseLongTermDebt": {
     "auth_ref": [
      "r506",
      "r568",
      "r569"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate amount of interest paid or due on all long-term debt.",
        "label": "Interest Expense, Long-term Debt"
       }
      }
     },
     "localname": "InterestExpenseLongTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPaidNet": {
     "auth_ref": [
      "r99",
      "r103",
      "r111"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.",
        "label": "Cash paid for interest"
       }
      }
     },
     "localname": "InterestPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPayableCurrent": {
     "auth_ref": [
      "r13",
      "r14",
      "r54"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued interest"
       }
      }
     },
     "localname": "InterestPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseTermOfContract": {
     "auth_ref": [
      "r449"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Lessee, Operating Lease, Term of Contract"
       }
      }
     },
     "localname": "LesseeOperatingLeaseTermOfContract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_LessorLeasesPolicyTextBlock": {
     "auth_ref": [
      "r450",
      "r451",
      "r452",
      "r453"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for leasing arrangements entered into by lessor.",
        "label": "Lease"
       }
      }
     },
     "localname": "LessorLeasesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Liabilities": {
     "auth_ref": [
      "r53",
      "r123",
      "r188",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r398",
      "r405",
      "r406",
      "r430",
      "r463",
      "r464"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.",
        "label": "Liabilities [Default Label]",
        "totalLabel": "TOTAL LIABILITIES"
       }
      }
     },
     "localname": "Liabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities"
       }
      }
     },
     "localname": "LiabilitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "auth_ref": [
      "r41",
      "r123",
      "r213",
      "r430",
      "r465",
      "r497",
      "r523"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.",
        "label": "Liabilities and Equity",
        "totalLabel": "TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesCurrent": {
     "auth_ref": [
      "r56",
      "r123",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r398",
      "r405",
      "r406",
      "r430",
      "r463",
      "r464",
      "r465"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.",
        "label": "Current liabilities",
        "totalLabel": "Total Current Liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesNoncurrent": {
     "auth_ref": [
      "r15",
      "r16",
      "r17",
      "r30",
      "r31",
      "r123",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r398",
      "r405",
      "r406",
      "r430",
      "r463",
      "r464"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of obligation due after one year or beyond the normal operating cycle, if longer.",
        "label": "Non-current liabilities"
       }
      }
     },
     "localname": "LiabilitiesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayable": {
     "auth_ref": [
      "r30",
      "r495",
      "r513"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).",
        "label": "Loans Payable"
       }
      }
     },
     "localname": "LoansPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayableCurrent": {
     "auth_ref": [
      "r54"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.",
        "label": "Loans Payable, Current"
       }
      }
     },
     "localname": "LoansPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayableMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Borrowing supported by a written promise to pay an obligation.",
        "label": "Loans Payable [Member]"
       }
      }
     },
     "localname": "LoansPayableMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LoansPayableToBank": {
     "auth_ref": [
      "r30",
      "r495",
      "r514"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.",
        "label": "Loans payable, non-current"
       }
      }
     },
     "localname": "LoansPayableToBank",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermDebt": {
     "auth_ref": [
      "r30",
      "r286",
      "r300",
      "r301",
      "r302",
      "r495",
      "r519"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.",
        "label": "Long-term Debt"
       }
      }
     },
     "localname": "LongTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermDebtCurrent": {
     "auth_ref": [
      "r52"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.",
        "label": "Long-term Debt, Current Maturities"
       }
      }
     },
     "localname": "LongTermDebtCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermDebtDescription": {
     "auth_ref": [
      "r60",
      "r324"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of long-term debt arrangements, which are debt arrangements that originally require full repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer, and disclosures pertaining to the underlying arrangements, including repayment terms, conversion features, interest rates, restrictions on assets and activities, debt covenants, and other matters important to users of the financial statements. Types of long-term debt arrangements include borrowing under notes payable, bonds payable, debentures, term loans, and other contractual obligations for payment.",
        "label": "Long-term Debt, Description"
       }
      }
     },
     "localname": "LongTermDebtDescription",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LongTermDebtNoncurrent": {
     "auth_ref": [
      "r60"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after unamortized (discount) premium and debt issuance costs of long-term debt classified as noncurrent and excluding amounts to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.",
        "label": "Long-term Debt, Excluding Current Maturities"
       }
      }
     },
     "localname": "LongTermDebtNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermLoansPayable": {
     "auth_ref": [
      "r60"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.",
        "label": "Loans Payable, Noncurrent"
       }
      }
     },
     "localname": "LongTermLoansPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ManagementFeePayable": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount of the unpaid portion of the fee payable to the managing member or general partner for management of the fund or trust.",
        "label": "Salary payable - management"
       }
      }
     },
     "localname": "ManagementFeePayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8-OtherCurrentLiabilities-OtherCurrentLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_MinorityInterest": {
     "auth_ref": [
      "r62",
      "r123",
      "r213",
      "r259",
      "r264",
      "r265",
      "r266",
      "r270",
      "r271",
      "r430",
      "r496",
      "r522"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).",
        "label": "Deficit attributable to noncontrolling interests"
       }
      }
     },
     "localname": "MinorityInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.",
        "label": "Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners"
       }
      }
     },
     "localname": "MinorityInterestOwnershipPercentageByNoncontrollingOwners",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "auth_ref": [
      "r102"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "totalLabel": "Net cash provided by financing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM FINANCING ACTIVITIES:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "auth_ref": [
      "r102"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "totalLabel": "Net cash used in investing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM INVESTING ACTIVITIES:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "auth_ref": [
      "r102",
      "r105",
      "r108"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "totalLabel": "Net cash used in operating activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM OPERATING ACTIVITIES:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetIncomeLoss": {
     "auth_ref": [
      "r3",
      "r69",
      "r71",
      "r77",
      "r81",
      "r108",
      "r123",
      "r133",
      "r135",
      "r136",
      "r137",
      "r138",
      "r140",
      "r141",
      "r148",
      "r180",
      "r186",
      "r190",
      "r193",
      "r196",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r420",
      "r430",
      "r501",
      "r527"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.",
        "label": "Net income (loss) attributed to stockholders of iQSTEL Inc.",
        "verboseLabel": "Net loss"
       }
      }
     },
     "localname": "NetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetIncomeLossAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r69",
      "r71",
      "r77",
      "r140",
      "r141",
      "r401",
      "r408"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of Net Income (Loss) attributable to noncontrolling interest.",
        "label": "Less: Net income (loss) attributable to noncontrolling interests"
       }
      }
     },
     "localname": "NetIncomeLossAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.",
        "label": "Recent Accounting Pronouncements"
       }
      }
     },
     "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_NoncontrollingInterestMember": {
     "auth_ref": [
      "r130",
      "r131",
      "r132",
      "r327",
      "r392"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This element represents that portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. A noncontrolling interest is sometimes called a minority interest.",
        "label": "Noncontrolling Interest [Member]"
       }
      }
     },
     "localname": "NoncontrollingInterestMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_NoninterestExpenseDirectorsFees": {
     "auth_ref": [
      "r505"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Noninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits.",
        "label": "Noninterest Expense Directors Fees"
       }
      }
     },
     "localname": "NoninterestExpenseDirectorsFees",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NonoperatingIncomeExpense": {
     "auth_ref": [
      "r90"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).",
        "label": "Other expense",
        "totalLabel": "Total other income (expense)"
       }
      }
     },
     "localname": "NonoperatingIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NonoperatingIncomeExpenseAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other income (expense)"
       }
      }
     },
     "localname": "NonoperatingIncomeExpenseAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NotesIssued1": {
     "auth_ref": [
      "r112",
      "r113",
      "r114"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The fair value of notes issued in noncash investing and financing activities.",
        "label": "Notes Issued"
       }
      }
     },
     "localname": "NotesIssued1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OfficersCompensation": {
     "auth_ref": [
      "r85"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for salary and wage arising from service rendered by officer. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.",
        "label": "Salary and Wage, Officer, Excluding Cost of Good and Service Sold"
       }
      }
     },
     "localname": "OfficersCompensation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingExpenses": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.",
        "label": "Operating Expenses",
        "totalLabel": "Total operating expenses"
       }
      }
     },
     "localname": "OperatingExpenses",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating expenses"
       }
      }
     },
     "localname": "OperatingExpensesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OperatingIncomeLoss": {
     "auth_ref": [
      "r180",
      "r186",
      "r190",
      "r193",
      "r196"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net result for the period of deducting operating expenses from operating revenues.",
        "label": "Operating loss",
        "totalLabel": "Operating loss"
       }
      }
     },
     "localname": "OperatingIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseExpense": {
     "auth_ref": [
      "r448"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating lease expense. Excludes sublease income.",
        "label": "Operating Lease, Expense"
       }
      }
     },
     "localname": "OperatingLeaseExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]"
       }
      }
     },
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r129",
      "r142",
      "r167",
      "r410"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles.",
        "label": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS"
       }
      }
     },
     "localname": "OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r394",
      "r395",
      "r403"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to noncontrolling interests.",
        "label": "Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest",
        "negatedLabel": "Foreign currency adjustment"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherCurrentAssetsTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for other current assets.",
        "label": "NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets"
       }
      }
     },
     "localname": "OtherCurrentAssetsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note5PrepaidAndOtherCurrentAssetsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherLiabilitiesCurrent": {
     "auth_ref": [
      "r11",
      "r12",
      "r54",
      "r465"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 6.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.",
        "label": "Other current liabilities"
       }
      }
     },
     "localname": "OtherLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherLiabilitiesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Liabilities Disclosure [Abstract]"
       }
      }
     },
     "localname": "OtherLiabilitiesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OtherLiabilitiesDisclosureTextBlock": {
     "auth_ref": [
      "r55"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for other liabilities.",
        "label": "NOTE 8 \u2013 OTHER CURRENT LIABILITIES"
       }
      }
     },
     "localname": "OtherLiabilitiesDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8OtherCurrentLiabilities"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherLiabilitiesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of other liabilities.",
        "label": "NOTE 8 - OTHER CURRENT LIABILITIES - Other Current Liabilities"
       }
      }
     },
     "localname": "OtherLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note8OtherCurrentLiabilitiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherMachineryAndEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Other tangible personal property, nonconsumable in nature, with finite lives used to produce goods and services.",
        "label": "Other Machinery and Equipment [Member]"
       }
      }
     },
     "localname": "OtherMachineryAndEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_OtherNonoperatingIncome": {
     "auth_ref": [
      "r86"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income related to nonoperating activities, classified as other.",
        "label": "Other income"
       }
      }
     },
     "localname": "OtherNonoperatingIncome",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherNonoperatingIncomeExpense": {
     "auth_ref": [
      "r92"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 2.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (expense) related to nonoperating activities, classified as other.",
        "label": "Other expenses"
       }
      }
     },
     "localname": "OtherNonoperatingIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherPrepaidExpenseCurrent": {
     "auth_ref": [
      "r7",
      "r9",
      "r235"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.",
        "label": "Prepaid expenses"
       }
      }
     },
     "localname": "OtherPrepaidExpenseCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentForManagementFee": {
     "auth_ref": [
      "r100",
      "r456"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount paid to managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).",
        "label": "Payment for Management Fee"
       }
      }
     },
     "localname": "PaymentForManagementFee",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForLoans": {
     "auth_ref": [
      "r104"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash payments for and related to principal collection on loans related to operating activities.",
        "label": "Payments for Loans"
       }
      }
     },
     "localname": "PaymentsForLoans",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForOtherDeposits": {
     "auth_ref": [
      "r95"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow for deposits classified as other.",
        "label": "Payments for Other Deposits"
       }
      }
     },
     "localname": "PaymentsForOtherDeposits",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired": {
     "auth_ref": [
      "r94"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.",
        "label": "Payments to Acquire Businesses, Net of Cash Acquired",
        "negatedLabel": "Acquisition of subsidiary, net of cash acquired"
       }
      }
     },
     "localname": "PaymentsToAcquireBusinessesNetOfCashAcquired",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireIntangibleAssets": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.",
        "label": "Payments to Acquire Intangible Assets",
        "negatedLabel": "Purchase of intangible assets"
       }
      }
     },
     "localname": "PaymentsToAcquireIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "auth_ref": [
      "r95"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "negatedLabel": "Purchase of property and equipment"
       }
      }
     },
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToFundLongtermLoansToRelatedParties": {
     "auth_ref": [
      "r93",
      "r456"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates.",
        "label": "Payments to Fund Long-term Loans to Related Parties",
        "negatedLabel": "Payment of loan receivable - related party"
       }
      }
     },
     "localname": "PaymentsToFundLongtermLoansToRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PostemploymentBenefitPlansPolicy": {
     "auth_ref": [
      "r333"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans.",
        "label": "Retirement Benefit Costs"
       }
      }
     },
     "localname": "PostemploymentBenefitPlansPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PreferredClassAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Preferred Class A [Member]"
       }
      }
     },
     "localname": "PreferredClassAMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredClassBMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Preferred Class B [Member]"
       }
      }
     },
     "localname": "PreferredClassBMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.",
        "label": "Preferred Stock [Member]"
       }
      }
     },
     "localname": "PreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r33",
      "r309"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.",
        "label": "Preferred stock, par value",
        "verboseLabel": "Preferred Stock, Par or Stated Value Per Share"
       }
      }
     },
     "localname": "PreferredStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "auth_ref": [
      "r33"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.",
        "label": "Preferred stock, shares authorized",
        "verboseLabel": "Preferred Stock, Shares Authorized"
       }
      }
     },
     "localname": "PreferredStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesIssued": {
     "auth_ref": [
      "r33",
      "r309"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.",
        "label": "Preferred stock, shares issued",
        "verboseLabel": "Preferred Stock, Shares Issued"
       }
      }
     },
     "localname": "PreferredStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "auth_ref": [
      "r33"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.",
        "label": "Preferred stock, shares outstanding",
        "verboseLabel": "Preferred Stock, Shares Outstanding"
       }
      }
     },
     "localname": "PreferredStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockValue": {
     "auth_ref": [
      "r33",
      "r465"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Preferred stock: 1,200,000 authorized; $0.001 par value"
       }
      }
     },
     "localname": "PreferredStockValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PreferredStockVotingRights": {
     "auth_ref": [
      "r33",
      "r324"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.",
        "label": "Preferred Stock, Voting Rights"
       }
      }
     },
     "localname": "PreferredStockVotingRights",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "auth_ref": [
      "r8",
      "r42",
      "r43"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.",
        "label": "Total prepaid and other current assets"
       }
      }
     },
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note5-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PrepaidExpenseCurrent": {
     "auth_ref": [
      "r7",
      "r9",
      "r234",
      "r235"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.",
        "label": "Prepaid and other current assets"
       }
      }
     },
     "localname": "PrepaidExpenseCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromConvertibleDebt": {
     "auth_ref": [
      "r97"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.",
        "label": "Proceeds from convertible notes"
       }
      }
     },
     "localname": "ProceedsFromConvertibleDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromIssuanceOfCommonStock": {
     "auth_ref": [
      "r96"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from the additional capital contribution to the entity.",
        "label": "Common stock issued"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfCommonStock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromOtherDebt": {
     "auth_ref": [
      "r97"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow from debt classified as other.",
        "label": "Proceeds from loans payable"
       }
      }
     },
     "localname": "ProceedsFromOtherDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties": {
     "auth_ref": [],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates.",
        "label": "Collection of due from related parties",
        "verboseLabel": "Proceeds from Collection of (Payments to Fund) Long-term Loans to Related Parties"
       }
      }
     },
     "localname": "ProceedsFromPaymentsForLongTermLoansForRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromRelatedPartyDebt": {
     "auth_ref": [
      "r97"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.",
        "label": "Proceeds from loans payable - related parties",
        "verboseLabel": "Proceeds from Related Party Debt"
       }
      }
     },
     "localname": "ProceedsFromRelatedPartyDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromWarrantExercises": {
     "auth_ref": [
      "r96"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow associated with the amount received from holders exercising their stock warrants.",
        "label": "Cashless warrant exercised"
       }
      }
     },
     "localname": "ProceedsFromWarrantExercises",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProfitLoss": {
     "auth_ref": [
      "r3",
      "r69",
      "r71",
      "r77",
      "r101",
      "r123",
      "r133",
      "r140",
      "r141",
      "r180",
      "r186",
      "r190",
      "r193",
      "r196",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r394",
      "r400",
      "r402",
      "r408",
      "r409",
      "r420",
      "r430",
      "r508"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      },
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.",
        "label": "Net loss",
        "totalLabel": "Net income (loss)",
        "verboseLabel": "Net loss"
       }
      }
     },
     "localname": "ProfitLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "auth_ref": [
      "r48",
      "r250"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale.",
        "label": "Long-Lived Tangible Asset [Axis]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "auth_ref": [
      "r47",
      "r248"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property and equipment, net",
        "verboseLabel": "Property, Plant and Equipment, Gross"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Property, Plant and Equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "auth_ref": [
      "r22",
      "r23",
      "r250",
      "r465",
      "r509",
      "r524"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property, Plant and Equipment, Net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentPolicyTextBlock": {
     "auth_ref": [
      "r45",
      "r250",
      "r547",
      "r548"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.",
        "label": "Fixed Assets"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r22",
      "r250"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "NOTE 6 \u2013 PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note6PropertyAndEquipment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "auth_ref": [
      "r22",
      "r248"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software."
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyDomain": {
     "auth_ref": [
      "r335",
      "r456",
      "r457"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests."
       }
      }
     },
     "localname": "RelatedPartyDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyTransactionAxis": {
     "auth_ref": [
      "r335",
      "r456",
      "r457",
      "r459"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party transaction.",
        "label": "Related Party Transaction [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionDomain": {
     "auth_ref": [
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Transaction between related party."
       }
      }
     },
     "localname": "RelatedPartyTransactionDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyTransactionLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Related Party Transaction [Line Items]"
       }
      }
     },
     "localname": "RelatedPartyTransactionLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions [Abstract]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": {
     "auth_ref": [
      "r335",
      "r456",
      "r459",
      "r479",
      "r480",
      "r481",
      "r482",
      "r483",
      "r484",
      "r485",
      "r486",
      "r487",
      "r488",
      "r489",
      "r490"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.",
        "label": "Related Party [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsByRelatedPartyAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": {
     "auth_ref": [
      "r454",
      "r455",
      "r457",
      "r460",
      "r461"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.",
        "label": "NOTE 13 - RELATED PARTY TRANSACTIONS"
       }
      }
     },
     "localname": "RelatedPartyTransactionsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactions"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RepaymentsOfConvertibleDebt": {
     "auth_ref": [
      "r98"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.",
        "label": "Repayments of Convertible Debt",
        "negatedLabel": "Repayment of convertible notes"
       }
      }
     },
     "localname": "RepaymentsOfConvertibleDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RepaymentsOfOtherDebt": {
     "auth_ref": [
      "r98"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow for the payment of debt classified as other.",
        "label": "Repayments of Other Debt",
        "negatedLabel": "Repayments of loans payable"
       }
      }
     },
     "localname": "RepaymentsOfOtherDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RepaymentsOfRelatedPartyDebt": {
     "auth_ref": [
      "r98"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.",
        "label": "Repayments of Related Party Debt",
        "negatedLabel": "Repayment of loans payable - related parties"
       }
      }
     },
     "localname": "RepaymentsOfRelatedPartyDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RepaymentsOfSubordinatedShortTermDebt": {
     "auth_ref": [
      "r98"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for an obligation which places a lender in a lien position behind debt having a higher priority of repayment (senior loan) in liquidation of the entity's assets scheduled to be repaid within one year or in the normal operating cycle of the entity, if longer.",
        "label": "Repayments of Subordinated Short-term Debt"
       }
      }
     },
     "localname": "RepaymentsOfSubordinatedShortTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "auth_ref": [
      "r37",
      "r327",
      "r357",
      "r465",
      "r521",
      "r541",
      "r543"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Accumulated deficit"
       }
      }
     },
     "localname": "RetainedEarningsAccumulatedDeficit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsMember": {
     "auth_ref": [
      "r0",
      "r130",
      "r131",
      "r132",
      "r134",
      "r139",
      "r141",
      "r214",
      "r354",
      "r355",
      "r356",
      "r374",
      "r375",
      "r419",
      "r538",
      "r540"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings [Member]"
       }
      }
     },
     "localname": "RetainedEarningsMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RevenueRecognitionPolicyTextBlock": {
     "auth_ref": [
      "r117",
      "r118"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.",
        "label": "Revenue Recognition"
       }
      }
     },
     "localname": "RevenueRecognitionPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Revenues": {
     "auth_ref": [
      "r79",
      "r123",
      "r171",
      "r172",
      "r185",
      "r191",
      "r192",
      "r198",
      "r199",
      "r201",
      "r213",
      "r259",
      "r260",
      "r261",
      "r264",
      "r265",
      "r266",
      "r267",
      "r268",
      "r270",
      "r271",
      "r430",
      "r508"
     ],
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "order": 1.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).",
        "label": "Revenues"
       }
      }
     },
     "localname": "Revenues",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SalariesAndWages": {
     "auth_ref": [
      "r85"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for salary and wage arising from service rendered by nonofficer employee. Excludes allocated cost, labor-related nonsalary expense, and direct and overhead labor cost included in cost of good and service sold.",
        "label": "Salary and Wage, NonOfficer, Excluding Cost of Good and Service Sold"
       }
      }
     },
     "localname": "SalariesAndWages",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ScheduleOfDebtTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.",
        "label": "NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable"
       }
      }
     },
     "localname": "ScheduleOfDebtTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7LoansPayableTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock": {
     "auth_ref": [
      "r368"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.",
        "label": "NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes"
       }
      }
     },
     "localname": "ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note12ProvisionForIncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of derivative liabilities at fair value.",
        "label": "NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement"
       }
      }
     },
     "localname": "ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10DerivativeLiabilityTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable": {
     "auth_ref": [
      "r239",
      "r242",
      "r477"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.",
        "label": "Schedule of Finite-Lived Intangible Assets [Table]"
       }
      }
     },
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "auth_ref": [
      "r48",
      "r250"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "Property, Plant and Equipment [Table]"
       }
      }
     },
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r46",
      "r551"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, deprecation expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment"
       }
      }
     },
     "localname": "ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note6PropertyAndEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock": {
     "auth_ref": [
      "r390"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.",
        "label": "NOTE 4 - ACQUISITION - Schedule of Assets Acquired and Liabilities Assumed"
       }
      }
     },
     "localname": "ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-AcquisitionTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": {
     "auth_ref": [
      "r458",
      "r459"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.",
        "label": "Schedule of Related Party Transactions, by Related Party [Table]"
       }
      }
     },
     "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable": {
     "auth_ref": [
      "r180",
      "r183",
      "r189",
      "r238"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table disclosing the profit or loss and total assets for each reportable segment of the entity. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.",
        "label": "Schedule of Segment Reporting Information, by Segment [Table]"
       }
      }
     },
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "auth_ref": [
      "r51"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date and measures of the maximum and average amount outstanding during the period; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.",
        "label": "Schedule of Short-term Debt [Table]"
       }
      }
     },
     "localname": "ScheduleOfShortTermDebtTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock": {
     "auth_ref": [
      "r328",
      "r338"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.",
        "label": "NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant Activity"
       }
      }
     },
     "localname": "ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SegmentDomain": {
     "auth_ref": [
      "r168",
      "r171",
      "r172",
      "r173",
      "r174",
      "r175",
      "r176",
      "r177",
      "r178",
      "r179",
      "r180",
      "r181",
      "r182",
      "r185",
      "r186",
      "r187",
      "r188",
      "r190",
      "r191",
      "r192",
      "r193",
      "r194",
      "r196",
      "r201",
      "r253",
      "r254",
      "r533"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of an entity that engage in business activities from which they may earn revenue and incur expenses, including transactions with other components of the same entity."
       }
      }
     },
     "localname": "SegmentDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SegmentReportingAbstract": {
     "auth_ref": [],
     "localname": "SegmentReportingAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SegmentReportingDisclosureTextBlock": {
     "auth_ref": [
      "r168",
      "r169",
      "r170",
      "r180",
      "r184",
      "r190",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r200",
      "r201",
      "r202"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.",
        "label": "NOTE 15 - SEGMENT"
       }
      }
     },
     "localname": "SegmentReportingDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SegmentReportingInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Segment Reporting Information [Line Items]"
       }
      }
     },
     "localname": "SegmentReportingInformationLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SeriesAPreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding nonredeemable series A preferred stock or outstanding series A preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Series A Preferred Stock [Member]"
       }
      }
     },
     "localname": "SeriesAPreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SeriesBPreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding nonredeemable series B preferred stock or outstanding series B preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Series B Preferred Stock [Member]"
       }
      }
     },
     "localname": "SeriesBPreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SeriesCPreferredStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Outstanding nonredeemable series C preferred stock or outstanding series C preferred stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Series C Preferred Stock [Member]"
       }
      }
     },
     "localname": "SeriesCPreferredStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount": {
     "auth_ref": [
      "r112",
      "r113",
      "r114"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset retirement obligations settled through noncash transactions. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset.",
        "label": "Settlement of Asset Retirement Obligations Through Noncash Payments, Amount",
        "verboseLabel": "Resolution of derivative liabilities"
       }
      }
     },
     "localname": "SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensation": {
     "auth_ref": [
      "r106"
     ],
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense for share-based payment arrangement.",
        "label": "Stock based compensation and cancellation"
       }
      }
     },
     "localname": "ShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1": {
     "auth_ref": [
      "r341"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Estimated period over which an employee is required to provide service in exchange for the equity-based payment award, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r349"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r348"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted": {
     "auth_ref": [
      "r346"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net number of non-option equity instruments granted to participants.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Other increase (decrease) in number of shares reserved for issuance under non-option equity instrument agreements that is not separately disclosed.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Other"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber": {
     "auth_ref": [
      "r344",
      "r345"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of equity instruments other than options outstanding, including both vested and non-vested instruments.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease": {
     "auth_ref": [
      "r343"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase (decrease) in the number of shares under non-option equity instrument agreements.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsPeriodIncreaseDecrease",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r350"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1": {
     "auth_ref": [
      "r353"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average grant-date fair value of non-vested options forfeited.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [
      "r351"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1": {
     "auth_ref": [
      "r342"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [
      "r352"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term of exercisable stock options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term"
       }
      }
     },
     "localname": "SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharesIssued": {
     "auth_ref": [
      "r323"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.",
        "label": "Shares, Issued",
        "periodEndLabel": "Shares, Issued, Ending Balance",
        "periodStartLabel": "Shares, Issued, Beginning Balance"
       }
      }
     },
     "localname": "SharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShortTermBorrowings": {
     "auth_ref": [
      "r27",
      "r465",
      "r494",
      "r517"
     ],
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.",
        "label": "Loans payable - net of discount of $7,406 and $19,221"
       }
      }
     },
     "localname": "ShortTermBorrowings",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShortTermDebtLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Short-term Debt [Line Items]"
       }
      }
     },
     "localname": "ShortTermDebtLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansScheduleOfConvertibleLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShortTermDebtTextBlock": {
     "auth_ref": [
      "r307"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for short-term debt.",
        "label": "NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible Loans"
       }
      }
     },
     "localname": "ShortTermDebtTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SignificantAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r115",
      "r129"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for all significant accounting policies of the reporting entity.",
        "label": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SoftwareDevelopmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Internally developed software for sale, licensing or long-term internal use.",
        "label": "Software Development [Member]"
       }
      }
     },
     "localname": "SoftwareDevelopmentMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_StatementBusinessSegmentsAxis": {
     "auth_ref": [
      "r2",
      "r168",
      "r171",
      "r172",
      "r173",
      "r174",
      "r175",
      "r176",
      "r177",
      "r178",
      "r179",
      "r180",
      "r181",
      "r182",
      "r185",
      "r186",
      "r187",
      "r188",
      "r190",
      "r191",
      "r192",
      "r193",
      "r194",
      "r196",
      "r201",
      "r238",
      "r251",
      "r253",
      "r254",
      "r533"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by business segments.",
        "label": "Segments [Axis]"
       }
      }
     },
     "localname": "StatementBusinessSegmentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note15-Segment"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementClassOfStockAxis": {
     "auth_ref": [
      "r32",
      "r33",
      "r34",
      "r120",
      "r123",
      "r143",
      "r144",
      "r147",
      "r149",
      "r151",
      "r155",
      "r156",
      "r157",
      "r213",
      "r259",
      "r264",
      "r265",
      "r266",
      "r270",
      "r271",
      "r309",
      "r310",
      "r313",
      "r317",
      "r323",
      "r430",
      "r568"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by the different classes of stock of the entity.",
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "localname": "StatementClassOfStockAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "auth_ref": [
      "r0",
      "r61",
      "r75",
      "r76",
      "r77",
      "r130",
      "r131",
      "r132",
      "r134",
      "r139",
      "r141",
      "r154",
      "r214",
      "r323",
      "r327",
      "r354",
      "r355",
      "r356",
      "r374",
      "r375",
      "r419",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r438",
      "r538",
      "r539",
      "r540",
      "r575"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by component of equity.",
        "label": "Equity Components [Axis]"
       }
      }
     },
     "localname": "StatementEquityComponentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Statement [Line Items]"
       }
      }
     },
     "localname": "StatementLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "auth_ref": [],
     "localname": "StatementOfFinancialPositionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "auth_ref": [],
     "localname": "StatementOfStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementTable": {
     "auth_ref": [
      "r130",
      "r131",
      "r132",
      "r154",
      "r476"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.",
        "label": "Statement [Table]"
       }
      }
     },
     "localname": "StatementTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note-10DerivativeLiability-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesAcquisitions": {
     "auth_ref": [
      "r33",
      "r34",
      "r327"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued during the period pursuant to acquisitions.",
        "label": "Stock Issued During Period, Shares, Acquisitions"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesAcquisitions",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesIssuedForServices": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.",
        "label": "Stock Issued During Period, Shares, Issued for Services"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesIssuedForServices",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesNewIssues": {
     "auth_ref": [
      "r33",
      "r34",
      "r323",
      "r327"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of new stock issued during the period.",
        "label": "Stock Issued During Period, Shares, New Issues"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation": {
     "auth_ref": [
      "r33",
      "r34",
      "r323",
      "r327"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).",
        "label": "Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "auth_ref": [
      "r33",
      "r34",
      "r323",
      "r327",
      "r347"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of share options (or share units) exercised during the current period.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueAcquisitions": {
     "auth_ref": [
      "r61",
      "r323",
      "r327"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued pursuant to acquisitions during the period.",
        "label": "Common stock issued for acquisition of Itsbchain LLC"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueAcquisitions",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueIssuedForServices": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.",
        "label": "Common stock issued for service",
        "verboseLabel": "Stock Issued During Period, Value, Issued for Services"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueIssuedForServices",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueNewIssues": {
     "auth_ref": [
      "r33",
      "r34",
      "r323",
      "r327"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.",
        "label": "Common stock issued for cash and subscription receivable",
        "verboseLabel": "Stock Issued During Period, Value, New Issues"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation": {
     "auth_ref": [
      "r33",
      "r34",
      "r327",
      "r339",
      "r350"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).",
        "label": "Common stock issued for compensation",
        "verboseLabel": "Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/Note13-RelatedPartyTransactionsDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": {
     "auth_ref": [
      "r61",
      "r323",
      "r327"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued as a result of the exercise of stock options.",
        "label": "Common stock issued for exercised cashless warrant"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquity": {
     "auth_ref": [
      "r34",
      "r39",
      "r40",
      "r123",
      "r208",
      "r213",
      "r430",
      "r465"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.",
        "label": "Stockholders' Equity Attributable to Parent",
        "periodEndLabel": "Balance - December 31, 2021",
        "periodStartLabel": "Balance - December 31, 2020",
        "totalLabel": "Equity (Deficit) attributed to stockholders of iQSTEL Inc."
       }
      }
     },
     "localname": "StockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity (Deficit)"
       }
      }
     },
     "localname": "StockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r0",
      "r1",
      "r76",
      "r123",
      "r130",
      "r131",
      "r132",
      "r134",
      "r139",
      "r213",
      "r214",
      "r327",
      "r354",
      "r355",
      "r356",
      "r374",
      "r375",
      "r392",
      "r393",
      "r407",
      "r419",
      "r430",
      "r433",
      "r434",
      "r438",
      "r539",
      "r540",
      "r575"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.",
        "label": "Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest",
        "totalLabel": "Total stockholders' Equity (Deficit)"
       }
      }
     },
     "localname": "StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "auth_ref": [
      "r121",
      "r310",
      "r312",
      "r313",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r327",
      "r329"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.",
        "label": "NOTE 11 \u2013 STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note11StockholdersEquity"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SubsequentEventsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "localname": "SubsequentEventsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "auth_ref": [
      "r467",
      "r468"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.",
        "label": "NOTE 16 \u2013 SUBSEQUENT EVENTS."
       }
      }
     },
     "localname": "SubsequentEventsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note16SubsequentEvents."
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SubstantialDoubtAboutGoingConcernTextBlock": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.",
        "label": "NOTE 3 - GOING CONCERN"
       }
      }
     },
     "localname": "SubstantialDoubtAboutGoingConcernTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note3-GoingConcern"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental cash flow information"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SupplementalUnemploymentBenefitsSeveranceBenefits": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Liability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. For example, a company may provide involuntarily terminated employees with a lump sum payment equal to one week's salary for every year of employment.",
        "label": "Supplemental Unemployment Benefits, Severance Benefits"
       }
      }
     },
     "localname": "SupplementalUnemploymentBenefitsSeveranceBenefits",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note14CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_TechnologyEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equipment used in the creation, maintenance and utilization of information systems which include computers and peripherals.",
        "label": "Technology Equipment [Member]"
       }
      }
     },
     "localname": "TechnologyEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note4-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_TemporaryEquityContractTerms": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Significant terms of equity contract classified as temporary equity to issue additional shares. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.",
        "label": "Temporary Equity, Contract Terms"
       }
      }
     },
     "localname": "TemporaryEquityContractTerms",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Adjustments to temporary equity resulting from foreign currency translation adjustments.",
        "label": "Foreign currency translation adjustments"
       }
      }
     },
     "localname": "TemporaryEquityForeignCurrencyTranslationAdjustments",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_UnrealizedGainLossOnDerivatives": {
     "auth_ref": [
      "r107"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of derivative instruments, including options, swaps, futures, and forward contracts, held at each balance sheet date, that was included in earnings for the period.",
        "label": "Unrealized Gain (Loss) on Derivatives"
       }
      }
     },
     "localname": "UnrealizedGainLossOnDerivatives",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note10-DerivativeLiability-ScheduleOfChangeInFairValueOfDerivativeLiabilityIncludedInIncomeStatementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_UseOfEstimates": {
     "auth_ref": [
      "r158",
      "r159",
      "r160",
      "r161",
      "r164",
      "r165",
      "r166"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.",
        "label": "Use of Estimates"
       }
      }
     },
     "localname": "UseOfEstimates",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_WarrantsAndRightsOutstanding": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.",
        "label": "Warrants and Rights Outstanding"
       }
      }
     },
     "localname": "WarrantsAndRightsOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_WarrantsAndRightsOutstandingTerm": {
     "auth_ref": [
      "r423"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Warrants and Rights Outstanding, Term"
       }
      }
     },
     "localname": "WarrantsAndRightsOutstandingTerm",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/Note9-ConvertibleLoans-SummaryOfWarrantActivityDetails",
      "http://iqstel.com/role/Note9-ConvertibleLoansDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).",
        "label": "Weighted average number of common shares outstanding - Basic and diluted"
       }
      }
     },
     "localname": "WeightedAverageNumberOfShareOutstandingBasicAndDiluted",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "xbrltype": "sharesItemType"
    }
   },
   "unitCount": 4
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "105",
   "URI": "http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695"
  },
  "r1": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "105",
   "URI": "http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695"
  },
  "r10": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6801-107765"
  },
  "r100": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3367-108585"
  },
  "r101": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3000-108585"
  },
  "r102": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3521-108585"
  },
  "r103": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r104": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r105": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r106": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r107": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r108": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r109": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3044-108585"
  },
  "r11": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6904-107765"
  },
  "r110": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4273-108586"
  },
  "r111": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4297-108586"
  },
  "r112": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4304-108586"
  },
  "r113": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4313-108586"
  },
  "r114": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4332-108586"
  },
  "r115": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18726-107790"
  },
  "r116": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790"
  },
  "r117": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790"
  },
  "r118": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790"
  },
  "r119": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(c))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r12": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6911-107765"
  },
  "r120": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(d))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r121": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r122": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(f))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r123": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r124": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(2))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r125": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r126": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(k)(1))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r127": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(n))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r128": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.12-04(a))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690"
  },
  "r129": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "235",
   "URI": "http://asc.fasb.org/topic&trid=2122369"
  },
  "r13": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6935-107765"
  },
  "r130": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793"
  },
  "r131": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793"
  },
  "r132": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793"
  },
  "r133": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r134": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(3)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r135": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r136": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r137": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794"
  },
  "r138": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794"
  },
  "r139": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r14": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e7018-107765"
  },
  "r140": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794"
  },
  "r141": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794"
  },
  "r142": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "250",
   "URI": "http://asc.fasb.org/topic&trid=2122394"
  },
  "r143": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1252-109256"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1278-109256"
  },
  "r145": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1930-109256"
  },
  "r146": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e2029-109256"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "55",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e2626-109256"
  },
  "r148": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r149": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r15": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(24))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r150": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256"
  },
  "r151": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r152": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r153": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257"
  },
  "r154": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054"
  },
  "r155": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70229-108054"
  },
  "r156": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055"
  },
  "r157": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055"
  },
  "r158": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  },
  "r159": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  },
  "r16": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(25))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r160": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592"
  },
  "r161": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592"
  },
  "r162": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592"
  },
  "r163": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592"
  },
  "r164": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592"
  },
  "r165": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592"
  },
  "r166": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592"
  },
  "r167": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "275",
   "URI": "http://asc.fasb.org/topic&trid=2134479"
  },
  "r168": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599"
  },
  "r169": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599"
  },
  "r17": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(26))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r170": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599"
  },
  "r171": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r172": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r173": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r176": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r177": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r178": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r179": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(j)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r18": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r180": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r181": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599"
  },
  "r182": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599"
  },
  "r183": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599"
  },
  "r184": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "26",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599"
  },
  "r185": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r186": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r187": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r188": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r189": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r19": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(10))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r190": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599"
  },
  "r191": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r192": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r193": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r194": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r195": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r196": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r197": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "34",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599"
  },
  "r198": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599"
  },
  "r2": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760"
  },
  "r20": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(11))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r200": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599"
  },
  "r201": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599"
  },
  "r202": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "280",
   "URI": "http://asc.fasb.org/topic&trid=2134510"
  },
  "r203": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522"
  },
  "r204": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522"
  },
  "r205": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(3)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524"
  },
  "r206": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(4)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524"
  },
  "r207": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524"
  },
  "r208": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 4.E)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707"
  },
  "r209": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=6378536&loc=d3e10092-111533"
  },
  "r21": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(12))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r210": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=84159169&loc=d3e10152-111534"
  },
  "r211": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=123581744&loc=d3e27405-111563"
  },
  "r212": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=123581744&loc=d3e27290-111563"
  },
  "r213": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "323",
   "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571"
  },
  "r214": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437"
  },
  "r215": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4A",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124256539&loc=SL120269210-210444"
  },
  "r216": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5A",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124256539&loc=SL120254536-210444"
  },
  "r217": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8A",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124266218&loc=SL120267834-210445"
  },
  "r218": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255206&loc=SL120267845-210446"
  },
  "r219": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919244-210447"
  },
  "r22": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(13))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r220": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447"
  },
  "r221": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447"
  },
  "r222": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919260-210447"
  },
  "r223": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL82919272-210447"
  },
  "r224": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL120267966-210447"
  },
  "r225": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124255953&loc=SL120267969-210447"
  },
  "r226": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Subparagraph": "(SAB Topic 6.M.Q4)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=122651532&loc=SL122037091-237805"
  },
  "r227": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "30",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124268681&loc=SL120267897-210452"
  },
  "r228": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13A",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=125515542&loc=SL120267917-210453"
  },
  "r229": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=125515542&loc=SL120269220-210453"
  },
  "r23": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(14))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r230": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124269663&loc=SL120267853-210455"
  },
  "r231": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124269663&loc=SL120267859-210455"
  },
  "r232": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124269663&loc=SL120267862-210455"
  },
  "r233": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124269663&loc=SL82922895-210455"
  },
  "r234": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "http://asc.fasb.org/extlink&oid=123349782&loc=d3e5879-108316"
  },
  "r235": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "http://asc.fasb.org/extlink&oid=6387103&loc=d3e6435-108320"
  },
  "r236": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266"
  },
  "r237": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975"
  },
  "r238": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r239": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r24": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(15))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r240": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r241": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r242": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r243": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(1)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r244": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(2)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r245": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r246": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=109226317&loc=d3e202-110218"
  },
  "r247": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r248": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r249": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r25": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(16))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r250": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r251": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230"
  },
  "r252": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.CC)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742"
  },
  "r253": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r254": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.P.4(d))",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747"
  },
  "r255": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "440",
   "URI": "http://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308"
  },
  "r256": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "440",
   "URI": "http://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308"
  },
  "r257": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "440",
   "URI": "http://asc.fasb.org/topic&trid=2144648"
  },
  "r258": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "450",
   "URI": "http://asc.fasb.org/topic&trid=2127136"
  },
  "r259": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r26": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(17))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r260": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r261": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r262": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r263": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r264": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r265": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r266": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r267": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r268": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r269": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(C))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r27": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19)(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r270": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r271": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r272": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r273": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r274": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r275": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r276": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r277": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(f)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r278": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r279": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r28": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r280": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(i)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r281": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r282": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r283": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r284": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r285": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r286": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r287": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r288": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r289": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r29": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(20))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r290": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r291": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r292": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r293": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r294": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r295": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r296": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r297": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r298": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r299": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466204&loc=SL6031897-161870"
  },
  "r3": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760"
  },
  "r30": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(22))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r300": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(3)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466204&loc=SL6031897-161870"
  },
  "r301": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612"
  },
  "r302": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612"
  },
  "r303": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612"
  },
  "r304": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612"
  },
  "r305": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "40",
   "SubTopic": "50",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123467658&loc=d3e12317-112629"
  },
  "r306": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "40",
   "SubTopic": "50",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123467658&loc=d3e12355-112629"
  },
  "r307": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "470",
   "URI": "http://asc.fasb.org/topic&trid=2208564"
  },
  "r308": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643"
  },
  "r309": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r31": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(23))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r310": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r311": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r312": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r313": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r314": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(i)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r315": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r316": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644"
  },
  "r317": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644"
  },
  "r318": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496171-112644"
  },
  "r319": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496180-112644"
  },
  "r32": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(27))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r320": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644"
  },
  "r321": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644"
  },
  "r322": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496189-112644"
  },
  "r323": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21463-112644"
  },
  "r324": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21475-112644"
  },
  "r325": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21506-112644"
  },
  "r326": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21521-112644"
  },
  "r327": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.3-04)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770"
  },
  "r328": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "50",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775"
  },
  "r329": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "505",
   "URI": "http://asc.fasb.org/topic&trid=2208762"
  },
  "r33": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(28))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r330": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045"
  },
  "r331": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046"
  },
  "r332": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "705",
   "URI": "http://asc.fasb.org/topic&trid=2122478"
  },
  "r333": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "712",
   "URI": "http://asc.fasb.org/topic&trid=2197446"
  },
  "r334": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(i)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r335": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(n)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r336": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(d)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947"
  },
  "r337": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "80",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=35742348&loc=SL14450788-114948"
  },
  "r338": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r339": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r34": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(29))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r340": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r341": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r342": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r343": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r344": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r345": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r346": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r347": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r348": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r349": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(3)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r35": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r350": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r351": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r352": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r353": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r354": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r355": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r356": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r357": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(g)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r358": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=109244661&loc=d3e17540-113929"
  },
  "r359": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32247-109318"
  },
  "r36": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r360": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e32280-109318"
  },
  "r361": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319"
  },
  "r362": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319"
  },
  "r363": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319"
  },
  "r364": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319"
  },
  "r365": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319"
  },
  "r366": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r367": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r368": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319"
  },
  "r369": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32847-109319"
  },
  "r37": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r370": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319"
  },
  "r371": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319"
  },
  "r372": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319"
  },
  "r373": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319"
  },
  "r374": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r375": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(3)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r376": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r377": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r378": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.C)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817"
  },
  "r379": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324"
  },
  "r38": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(4))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r380": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "270",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338"
  },
  "r381": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331"
  },
  "r382": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "740",
   "URI": "http://asc.fasb.org/topic&trid=2144680"
  },
  "r383": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Subparagraph": "(a)-(d)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=6909625&loc=d3e227-128457"
  },
  "r384": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r385": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r386": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(2)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r387": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(3)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r388": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "37",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=123455525&loc=d3e2207-128464"
  },
  "r389": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472"
  },
  "r39": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r390": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472"
  },
  "r391": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "38",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=123410050&loc=d3e5504-128473"
  },
  "r392": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4568447-111683"
  },
  "r393": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4568740-111683"
  },
  "r394": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4569616-111683"
  },
  "r395": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4569643-111683"
  },
  "r396": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4613674-111683"
  },
  "r397": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r398": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r399": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=d3e5614-111684"
  },
  "r4": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "40",
   "Topic": "205",
   "URI": "http://asc.fasb.org/subtopic&trid=51888271"
  },
  "r40": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(31))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r400": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r401": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(2)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r402": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r403": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(3)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r404": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c),(3)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r405": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r406": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r407": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4I",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=120409616&loc=SL4590271-111686"
  },
  "r408": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=120409616&loc=SL4591551-111686"
  },
  "r409": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=120409616&loc=SL4591552-111686"
  },
  "r41": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(32))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r410": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "810",
   "URI": "http://asc.fasb.org/topic&trid=2197479"
  },
  "r411": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=125515794&loc=SL5579240-113959"
  },
  "r412": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=125515794&loc=SL5579245-113959"
  },
  "r413": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=125515794&loc=d3e41620-113959"
  },
  "r414": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=125515794&loc=d3e41638-113959"
  },
  "r415": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(1)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=125515794&loc=SL5618551-113959"
  },
  "r416": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=125515794&loc=SL5708775-113959"
  },
  "r417": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=125515794&loc=d3e41675-113959"
  },
  "r418": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "15",
   "Topic": "815",
   "URI": "http://asc.fasb.org/subtopic&trid=2229187"
  },
  "r419": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(3)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r42": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(7))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r420": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r421": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "815",
   "URI": "http://asc.fasb.org/topic&trid=2229140"
  },
  "r422": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r423": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(2)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r424": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r425": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=SL7498357-110258"
  },
  "r426": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "820",
   "URI": "http://asc.fasb.org/topic&trid=2155941"
  },
  "r427": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611"
  },
  "r428": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611"
  },
  "r429": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611"
  },
  "r43": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(8))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r430": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612"
  },
  "r431": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=124440516&loc=d3e30885-110895"
  },
  "r432": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906"
  },
  "r433": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900"
  },
  "r434": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r435": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r436": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r437": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r438": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901"
  },
  "r439": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=6450520&loc=d3e32618-110901"
  },
  "r44": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.1)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r440": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=6897108&loc=SL6897125-166521"
  },
  "r441": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "830",
   "URI": "http://asc.fasb.org/topic&trid=2175825"
  },
  "r442": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391"
  },
  "r443": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399"
  },
  "r444": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399"
  },
  "r445": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399"
  },
  "r446": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629"
  },
  "r447": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400"
  },
  "r448": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918638-209977"
  },
  "r449": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)(3)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918673-209980"
  },
  "r45": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.13(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r450": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL77919352-209981"
  },
  "r451": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL119206284-209981"
  },
  "r452": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL117410129-209981"
  },
  "r453": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=124258985&loc=SL117410129-209981"
  },
  "r454": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r455": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r456": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r457": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r458": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r459": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864"
  },
  "r46": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.13(b))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r460": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864"
  },
  "r461": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "850",
   "URI": "http://asc.fasb.org/topic&trid=2122745"
  },
  "r462": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124437977&loc=d3e55730-112764"
  },
  "r463": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r464": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r465": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766"
  },
  "r466": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=84165509&loc=d3e56145-112766"
  },
  "r467": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "855",
   "URI": "http://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662"
  },
  "r468": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "855",
   "URI": "http://asc.fasb.org/topic&trid=2122774"
  },
  "r469": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(1)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r47": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.13)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r470": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(2)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r471": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(3)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r472": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r473": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r474": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(3)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r475": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "910",
   "URI": "http://asc.fasb.org/extlink&oid=123353855&loc=SL119991595-234733"
  },
  "r476": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.L)",
   "Topic": "924",
   "URI": "http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856"
  },
  "r477": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "926",
   "URI": "http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959"
  },
  "r478": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "340",
   "Topic": "928",
   "URI": "http://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004"
  },
  "r479": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447"
  },
  "r48": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.14)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r480": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447"
  },
  "r481": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447"
  },
  "r482": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447"
  },
  "r483": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447"
  },
  "r484": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447"
  },
  "r485": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447"
  },
  "r486": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447"
  },
  "r487": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447"
  },
  "r488": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447"
  },
  "r489": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(1)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447"
  },
  "r49": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.17)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r490": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(2)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447"
  },
  "r491": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "20",
   "Topic": "940",
   "URI": "http://asc.fasb.org/extlink&oid=123384075&loc=d3e41242-110953"
  },
  "r492": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(10)(1))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r493": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(11))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r494": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(13))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r495": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(16))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r496": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(22))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r497": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(23))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r498": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.10(3))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r499": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.15(5))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r5": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r50": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r500": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(15))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r501": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(22))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r502": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(24))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r503": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(25))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r504": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(26))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r505": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.14)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r506": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.8)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r507": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.9)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r508": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "235",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884"
  },
  "r509": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630"
  },
  "r51": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r510": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "405",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=6957935&loc=d3e64057-112817"
  },
  "r511": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "470",
   "Subparagraph": "(c)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823"
  },
  "r512": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(10))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r513": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16)(a)(2))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r514": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16)(a))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r515": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r516": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r517": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16)(a)(1))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r518": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16)(a))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r519": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r52": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19,20)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r520": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(3))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r521": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r522": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(24))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r523": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r524": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r525": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.15(a))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r526": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.3)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r527": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(18))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r528": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(20))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r529": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(21))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r53": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r530": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(22))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r531": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(8))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r532": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(9))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r533": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4H",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=116884468&loc=SL65671331-158438"
  },
  "r534": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124506351&loc=SL117782755-158439"
  },
  "r535": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(b)(4)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=99382878&loc=SL5749324-161292"
  },
  "r536": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(c)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441"
  },
  "r537": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117819544-158441"
  },
  "r538": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r539": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(1)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r54": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.20)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r540": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r541": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(i)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r542": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(ii)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r543": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(h)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r544": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.6-04(13))",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=120401414&loc=d3e603758-122996"
  },
  "r545": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "320",
   "Subparagraph": "(SX 210.12-15)",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=122147990&loc=d3e611379-123010"
  },
  "r546": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "440",
   "Subparagraph": "(a)",
   "Topic": "954",
   "URI": "http://asc.fasb.org/extlink&oid=6491277&loc=d3e6429-115629"
  },
  "r547": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Subparagraph": "(d)",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916"
  },
  "r548": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916"
  },
  "r549": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(c)",
   "Topic": "976",
   "URI": "http://asc.fasb.org/extlink&oid=6497875&loc=d3e22274-108663"
  },
  "r55": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.20,24)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r550": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(b)",
   "Topic": "978",
   "URI": "http://asc.fasb.org/extlink&oid=123360121&loc=d3e27327-108691"
  },
  "r551": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "980",
   "URI": "http://asc.fasb.org/extlink&oid=84167750&loc=d3e42232-110370"
  },
  "r552": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r553": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r554": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r555": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r556": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r557": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g"
  },
  "r558": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d"
  },
  "r559": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r56": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.21)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r560": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r561": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d"
  },
  "r562": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12"
  },
  "r563": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r564": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a"
  },
  "r565": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r566": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r567": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r568": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "1402"
  },
  "r569": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(b)",
   "Publisher": "SEC",
   "Section": "1402",
   "Subparagraph": "(1)"
  },
  "r57": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r570": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r571": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "15"
  },
  "r572": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r573": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425"
  },
  "r574": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2"
  },
  "r575": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Topic": "848"
  },
  "r58": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r59": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(5))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r6": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r60": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r61": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r62": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.31)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r63": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.9)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r64": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312"
  },
  "r65": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669646-108580"
  },
  "r66": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e637-108580"
  },
  "r67": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e681-108580"
  },
  "r68": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669686-108580"
  },
  "r69": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580"
  },
  "r7": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r70": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580"
  },
  "r71": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580"
  },
  "r72": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580"
  },
  "r73": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e557-108580"
  },
  "r74": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL116659661-227067"
  },
  "r75": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067"
  },
  "r76": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067"
  },
  "r77": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067"
  },
  "r78": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(210.5-03(11))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r79": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(1))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r8": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r80": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(10))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r81": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(20))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r82": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(22))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r83": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(23))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r84": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(24))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r85": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(4))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r86": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(7)(d))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r87": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.1,2)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r88": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.2)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r89": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.4)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r9": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6787-107765"
  },
  "r90": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.7)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r91": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.8)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r92": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.9)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r93": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585"
  },
  "r94": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585"
  },
  "r95": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585"
  },
  "r96": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3255-108585"
  },
  "r97": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3255-108585"
  },
  "r98": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3291-108585"
  },
  "r99": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3367-108585"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>75
<FILENAME>0001663577-22-000244-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001663577-22-000244-xbrl.zip
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M-@,:UVZ,X/!!7V69=7EP(.CT"S*031HQ@A(:<_!Q%9Q!8AP@2-48.\M3)#Q
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M44(L.FGQ%VWB-V_X"SI_ U!+ P04    " #7@8]4KCD%O$\$  "7$@  "@
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MK87BN!_.YR0264QP[N'1RW,Y."CG?M1D2CBZ\H 87*9L?L!\N+(FW/EW1"P
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MK?#J-;]]^_8I_G55=*?DVR/Q5M_X_&D%9]TR_74:KBMD"U]^2G[,%G4%36=
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MLTXO,>>E0[;%E31G0 8\I/W*%[3*:E^\ HAKF:I_F>Z?S8AQO/R(<4K 54[
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M!=>]:[RQB8=\U,8+M_E-J&%.R<F5 7M#$#=XE%3[=I!.1FDHFG@_N%UN<F6
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M=)*4IA6%+YBP6"DIC\%VI4GSFQJ*:CK6*!0-8E+UAFB#>V"3/HFW$=/X%':
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M2@BR_Y^>\M@P_BN+"': _^P4Q^^#_D()0?95NUSHUG:34G+E*;ZE;;D+Y*-
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M>^\+W[UWM7;OC1ZN1YU?'SJ]L=7YP9Q\'^&W<5*9V7^PLQCZE_\/4$L#!!0
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M0=,[;A<S==/Y.%Y/KO2.NRWBTGW+P/%.G'\.H[KEH.0.G0B28/#J^*[]BH0
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M,2UDWO<"(>^T'9'MU4'DH+8@K*TN&)+V!"S$R>$+-$Y^2)+UES"*2&%F<4[
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M*1Z!#NK@7'L(NKSTC+NQS%!UQWJIYYM$C_ !#;>1'O"-T(823DHKNX+OS]A
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M$/M_@.[^B.$6O;>'@Q9#MH^"1/EMJ\6VQ1&BAM'7U/0WB/S:6*=]<#&;4[P
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MN]H4]4!7I0:N93U6%E!C DPEWJ;X*0C7U:5TY>"(A+,LV%2O[ VS!+JB>Q7
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MOVK_$83,$72]$7]ZT_7X<.3]C"L]^6SQM^]$$=[V]=75==+RGPJ%PLV:#\O
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M%=F(WNNNO7<-M;Q%*]<4XOA+G &W/2N_XU96P'7O?69NI'L)M"N!;-XK ?S
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M(96W,>W>$5&$1I8O8A ]AE,OT7LFWZRU7K$OK0<%'MF= XP  @/:(0^I".4
MV88 QZ"IU4;<83J)8@_VLRZK!':I1EYY0+*?&GC]:E]6"PH]ML\#3'I*2FOE
M-S^_P3/NO<,W \C[?^11,WE TG,I1+,V?_9C0B"^D6"_YPU1=]I@DG'@QRSR
M8R&RI!4\W3G>MQT:A0"2'V4!)%41)'E3K:0M"F_<<[(9!864U$*VR8D>C7SO
MV>9LWVR^\"-KW]TFHN[,0OLY-B$#TC17: LX<1N?MAHZ#ZU\%1$CLETVE2ZJ
ML<2#U0$W2"2%&P5L:[(7X3ZXL/$.,O7&;,9_MAU6,"U/O=JF;/-?QGZ26]OH
M.15)1,:DL;'W.'MN<VE+Z^+_+.SW'8?O8.+P=N?Y]YXE4N;<,]YG,2+%.'UF
M_F:XN+'FPIJA6?]-V\%^[%O?+*\$8$-&B%]\.V3#Q6*XN(V82&V:MT<I3! E
M=;"?\1Y/%$!(4E/REG&,9W:,,/^WP])45IV5"/?U[Y)E%58;^UUO;=//!"PB
M_.[T KYDP$C55,%^!MR NJ2 A0A]7&/SQ0)_RY+_]EVI Y6:3' #V*^(:Z/6
M$+)7X 'SV;+=0*@ +!BZO1>!5F0'3[MWU>KA :B*_1*YMH$!AJFYF#=K:Q/G
M[G&Y@K:P(B<<,==RE-J2M@;Z(^)ZE"4 *F37XJVH:3CP<HN&21OH+Y ;7)++
MD"-+>6<V\R(W%*<MQC<5;88B6&WTE\P5V"FC5XV2^79++J/MH;CQ&F:+U2N6
MI_<B##",KV=Q%N$.WW%TUHRJ[:$_LVY@X)@@^2J'4C9S4F^VJ6_-*ZTPQ?KH
MK[X;7&-D2+T"I5Z"6#P%9C,_XL)4._LIFT!_.-[  "G!ZQ6,$;B"5L>U.(%'
MY[5II.;(51XN5/(?*T3NN\\LJ,F70ML6G:?M1WM3 # C<H 9)4?K8.K%+V%]
M=A,%MLN$#21.\"VD2_^B\6<S:P7]T?L1K'E'R/UJM-(#L3F2?&$,-R/'BLTT
MPK5S+8H8#!E-&^A/]IL;,*7(O<;ATN?<N4N;*^5E1U] 5?1  \T-#A5.KVI,
MW$7N_-YSER'S5\)E(79)VEZ':U53HT;08R$T,$[ V+V&$>-[,\;F@?"7R!"(
MO5S<Y303G_\,'CO5FD./N%#?*#H&3R+:*QR,.HXJ!((YU,:^.7*O]7Q[9[N6
M.ZOG?*MMBTX<B*//MP#,B*P0^54NMO?IW1T4Q=&C.AS!@WK5/\"#"&?C[,(_
M&"X G"F*HX>!J(TS+1ZO3+/;?[(.FZJ'M=##4S0R8U7H$)RX<"+UM=##730R
MC0%$OH;9+-X))V'L<X_P85-:414]\D8C\UJ+$Y')G>]O$FD]%)8I^")]4 D]
MD$<C7"JP(<)B?A$"LZBMA!X3I)$%NIS%<UV?X7#5<?PE$)RDMO%ACMS9VTQZ
MBP6;A<-%[V7V9+E+-N:#>.C&UYKN7/Q'W%<]6P[3!K<U:X5.,!2XG:0*3D1V
M!-&[O1Z.&1?6GO'U*I6@^(M<R21FY*%KU<R)YGQ&Y.%((%(/DE/W SK,*)GC
M<+@Z^U5,/@\[?#7W_0T7716-+H<ZH#IT0#4?^M5L0(&1.3+*T]$9WL]H-)@$
M]6H^#FW-X^&UA6R+UNLDR:SE9#CUW87GKQ*JRL-C01N C@A*'HZ&Z!!1:OIN
MR#BXX<BRYUQM5W-W4!#*47/A=0T!W_=REPI.AA817VAJO;  P,QA62@YS<7=
M/9(<E?A$^,E$RB)$;;T!W+GDE'MK!S/'"R*?E:^1Q[<,CM%#:/&L"\^&'IQ+
MXQZ(,$%+U_XWFW<"8?H2O1+OJ"3<BD8,VX"RV)BUL#9*O,H8-,KI:9,HO&_,
M:M<$3PVG7*@MXM)CN$MEFQJBA:&1"Q;%<1!68AQ=J1=;> M0FANSM=5-LS$"
M1QYDZ+SUR]]!_<*/:Y8;9@E3@6ZPA[6@PZ,Q&UE#PP."%9'58,+"T$G5CO@5
MP)B%MI_\XM&QES$7P?3)]Z+E4PI3YLZ;#'+-P;6&MJ%#I#&K5T-#I#[<,=<6
MLNEIWC=F]6I"<<!.9B/+=I\?H*)/<3^NR_6\T@:@##9FI6I8]0,B2'#:)NO*
M\!N77T0EW$M=JZ"^K!*4[L8,7DW0#4/JA+.5__\CL_S$R6L[V QFJZH!*'V-
MF<1.-5OU"#:616SM6+/,ZK/S"1IX=LB"J3?P0I8%F%'NF29-@ ,<GQ.=55!L
M+L9BLI07!]?NK%CFJIJ&)#1J!$KJ61F]JB%)<%>=1(_!S+?7@@UMU#Y16E48
M2O%9V<OTR$AFZ&G3-HEEXZK-X;+<-#AS'"%TV^7A(@O'L>UR(7W3#ZUV:P<$
M_V$PG/9:5ZWV</RY,^C_3V?:'PY:G<%MZ[8WZ8[[H_CGX5WKYLND/^A-)IB9
MG-+H9B)OK^?8,UBZ%$T=3!O',$=AG$,K3J'%?[BQ CL8+D:Y(9-1FN-9!%@_
MD&S*A]*-HWUNT/!GD7-#E0^0/8O'25@@L6A<MX-HM;)$*HR)O73MA3T3T5<.
M>B]?-GZ4+AO7K?;DR\-#9_RK6"$F_<^#_EV_VQE,6YUN=_AE,.T//K=&P_M^
MM]^[+!QU&4=U[ %6 &C]<YO*9KB0F)/OVI\]$<N1JR_,=^4S[Y-TYKWC__@\
M%-.K.QQT>^,!YNQ2+J)\><POH,-%JI59SBY/9/E$K*EY7'<[W@T^,'G7;KWH
M,>P\>E&8YQXR;PW:0)Z[M0Z( ]\\4RA)3/7W[9Q!3CK3K]Y*9_I[_H].]^<O
M_4E?J.*8\SQ3@/@1]Y'SEBE XJ(H)USYA#9M!W/F2OHZ87P2\-'J;';N+E/?
M<@/>V?A^+(Z\7#ZA:V@:>9Y7&Q![$[HVA$G,\P]IL/8L.GLW\@60>['L"O/^
M2CKO/[3^ZT\_7E]=_=0:C7NC3O\V/I0/IW_OC5O=+^-Q3VC9DTEOBJI89S'I
MNUX0!FE,:L'6'@J)^":^DT<WC.O-5*GS@#7C^):1EXR:!LR!ZU,]@)-80CYF
M\5&EH5$+2\>U=.GXF%LZAJ/>>/IKO';TN!(Q>N#K!N:"H8S]6KXD *HB^Z+)
MNP>8UI"ZR!,73-RAVQD0%A*3[X<X!N3^O5QATKV33KH?LDEW/^P,)JU1Y]?.
MS7T/=V].'+#A6ZZ\/+9?L.$&J:B ON_IR)!X\E+?I7[,J[>R3"*%.?->.F=^
MW&Y41;WVOM^YZ=_S\RZNU3B6,">:R62"U$6]?E+V#W*)!*F,;8,"D[=_)01'
MAL1$_-3.>9?$NY=\"GZ03D%A7NX.!U^YEMCG^U4KWKTNN]:13PJ+@92@!J&2
M:N>T@X$0(#%]KMX>OF3;R&?01[GOQ-OM+G;;&_>_=J;]K[WM%O9KI;FD>KNX
M_;BRYYH)$[_:,VD!5_'+.A8(;Q[+]F/71Y &6%83:R(9$Z!0#F'(T)A=5[$G
MW)/G<$B#Y &!?'(I').NMI-K,AUV__'WX3V?9)/X=S_\%)LT*DZQNH*%Q2*5
M;U/[Y5!O(P\H$509:8 &32!O6W*"]B\531&A,;FNX[!\PN_TSO-S@1;D,TSN
MPW-UG;<6?NU/A+_?W7#<Z@^ZPX=>:]KY)^XI;"N7B5:HK40B&HC1=-/70IYA
M ()4,4'(S[!W[?PSN/P=I'R.R;UU8I/AN'??F?9N6Z..,,A/Q_R<U>F**WW4
MV:42KWR*E=?$C?DK[YW1M#-J!'D60HD\B/]KC!.-F?E>/+2PP\1ER)WS Z?P
M]V.NTH?U6NY?<_5^N__Q_>ZA/Q4W9)/XPJP[C#U8>P-L]U6-J$;QB,R:P;6@
M +H*,JF8M8,\B2L1?6!ZJ0(=C4G]H3UA2^5U][7<4R:V;$YZG[&OMM.NC]G:
M\^-72.5!%)4U4(^'LR<VCQPV7.SW+Q?U[6:3_G&J>#B6B5BEL;)9>#!D&YF,
M97SNGR&K2)IE\15/6W$CKBB[S*<UZX=LI0FH ZM-A-7JH_L@6@I$ZGPJ7ERC
M3^I@G?E;IMT/.B^VCEI]M5?'J5[<[70E,5MOO95ENZ73,BM&A"O(.)3/M$R0
MG1)6YY/H+Y/. UL],E\"J"B0^SLX_7:S.U.1__PCY@-9&HHL,/EFA_]FOF.Y
M<RUVDG+@1$A8&"IE:PC+GF.O4O]W+9:2<N PL5A8*F4C$W"NN&V8W85 *B,?
M+$WTNQ(UQ^P0B6/[>V9NI(L N2L!Y*6Q*"5'$+,O)A'TA0^^2/88=TYGF2D4
M([*E5N%!*C 1,C[[7A",?&]A:\P0A4)$]N4J1$B$)4+#<,U\*XP3#JV9&T#"
M#VBJ$-GNJU!4"@01PCXSEW?4$:\9YUQSL44GA<M-VFW-7"JK" YV1H\\("A$
M*-P.M>2V^=X+- J!M#"0JN9R&=4PSPZ%)T+/P'.]8B=+YY:F"I"JYI(,5:>J
M% @BA"4;JWX:Y<L *6DNIU!U2@Y%?06Q\I/'KX"X1WOE@#PVEWZH.H]RD5\-
ME^GCJS(JM\7 9]W&8CK)^9"1MB<;D34PZ9L(-PF#/E\2BGYCI@8#] \E)$)
M[EU6^4HF+0RE@:*E02,]/7Y*5R=962@[C9D?=! KR:"Y6.4Z"%FQ%,6AC#1F
M;:C$"&@!0W!P^BC"E[$_(MYD[UG<>GZ_[5_!TTD>V.-J%]EC\N5FTOOYBW@M
MW?LJ/!:_1W5]VI,*DC]650,[3E^^5\"P?(HJV'<^):1( NMI92<Q@Z!A;+7A
M;*_E(3R,PMFV_IQ]XK\OD6UKBK67Q%S>Z]XF^5](0#U@_7.+;&N&"Q'MHQ#W
M$TRAOA;V9:TQ<Q 0B/#U)6##12\(;7X4T5V=[Y?#OK@UYD0N*!$6),$PDZUL
MHUGV-'6P;W/-U[I2 (@P=>?YC"L@R=%O5GQRY2;12IU\]P&+WQ%-8E\)&_-\
M-'Q$AH%(02.>V?#_B(?CSY8C=&?X?@>KCGUI;+[QF<!"A,I4R&"7]:?C.-XW
MD7Q-Y'CRV3RY$X*&\ZG:'O:ULS'9QP%'A/W^:FW9?IRNS>='P[476,YP<>^Y
MRWO[F25!K>'SNEIKV+?8QLP? QH1WI7Q2<%<PUO OA(WYM<4'"*<?O:\^3?;
M$9Y*?0ZONQ1QR)+!N/]SF7)=H2GL"W-CEBO#19_N[$]'T+S?!/XM>HW\RO%Y
M!1X2(R\(V6KM>'%V^AOFLH4=BF6L=,:7U\2_R3=>QX%H$)G0/<MWN7#!B/F3
M)PX(>"LNK8A^^V],'1 +(LS%.9C<V"_8<\=V\+MAM Y(;70?@2IF8# J5(C<
MGMJV*;KZ+A<R,E*-S5I!=S4P)[8"2D0(SH41!=.IJP,ECXZ-JAP!(E1MP^7!
MS0_*&E":Z%B7RJ1OAJ3 #W,$\9_VR>&_^FV2N2(DF<?C, 9Q^/CID^7F?M=W
M<V'62K*T\G9K:!9*,P%34CT"DYJPZ5O0-'F=T04XH"J46SIF)# >1/A+7O1.
M+,=@;]35@3)&QR14CL KL!'<LR#P_'MF!08\:RN!G2'($ W @,BD'+!O.>E\
MS^7_G"4I@PW]Q,Q;@O)*Q^)3%:VS<O*,+Q05+I[RC%.&+I[)!RX.GLWXS!C9
MAB!US\VQ$XX'B6E9R&&NFWOR5%-[F<Q)S*[_Q)3FNVB)N^S:_3D?)GR=S>[L
MXTYSC8X+D7]_$_!UF<VA#C"U?PAY?M>2[KPA](DH:1E$.3RX\G$G'CCFWCE"
M?/E-&\+V#:]E<%2$C\3NH,U\K]LMY&G5/N32TO1&G?YM')*_F">T,YGTIC34
MM)KRFM>6\9W&5B,9",#LHJI*Z$D0FTA?#X")Q!279J;736UY4K>R_/0D)O3K
M352_TT!&T2,_IWP)X[2#Q^2O/Z))Y E=-:W]T2"2F-"%;/>ZB2S/'2?/>4]B
M^KZ&-,*[,6:215A?"WW_-$@B#)&_J<#FVT\79H@'O\>-0XB;MH)]B('14TDT
M0JO>CWE]*W? UBV \L1^/VXUF>+!),O^3,6(K,YI#PA$"ZB+?L;89Q%ZS-#4
M0UXIX93)#A.E>)"8B)_:N3SQ\3JBF8+OY/G[Q,3L#@=?^3&B+Y2/1!6A,.E>
MA0KRY/E<=_57\0X,4#X4Y<]*[=#*3,30FDMY),U=_8OE^Y9PH_+']O()%LFH
M>I/GH;<<+R>AM?/J[<Y_-5OM-[KE4Y$\\>U6A;GMC?M?.]/^U]Y6?_GUN(54
MH5SO>J$41+-:BB:,6D"]\;9L_ZOE1.ESJ^*%S@.SA CSH3MF(EJ=R#'HS@>>
MZV<_QI%_1/W4[C][<NT_(KB.<Z+/8ZWNQD-!?@M_2HZ(;!];F7?P#1?)9=5.
M?+$:9O)WPFT5X\%7PS?0-IB:AUAM<!,91WD3S3XHXLK:?-14;Q$M$E4]8^18
M*&EH)=<CWWNV ][8G>=OGVYH;2OO%,%.K_/71%_[$^$S=#<<M_J#[O"AUYIV
M_DG$NK(5T^2TIZU$94HGEYV\D[*ML<J,-FH0^= (H%4SA2M 1V(&0WUOVWO.
MBYWYOZ+TF<XM"RW;44SV.D*OMEOIQUO9UUNYS[?^G';@XK?;C-]N[V7V9+E+
M-K9"EHO4=@5VWE4W<.8>O&7($-':=@I&YYGYUI+E^WWG>)ZOX1)4&=L@=,1C
MX%)(2"S35VT.C.7:_\X\#6]9,//MM?AIN,C\"-.%<" L6D(V^9(L?RIQU6H/
MQY\[@_[_=&)W;>&B<]N;=,?]4?PS7Z=OODSZ@]YDLEUQ6]LO7=;>@BP!FWV_
M])[?S)D=B_''>_'/=O+/N._\Q]]Z_/OA1N@=_MI+HD7$Z=*[HF?^INO-9=G1
M>$U0Q;-96Z$"-;"F5N;IEG=.O%_._0I,E;3N^:R@!D(16D"A>BYL"96_>#%\
M;7991)L_T][9KAVR.#KE?BRT^% &.<:6MU$V>0_F 0TER$3$?)@[U+.)NJ?W
M^^FT) <34&T:=)H/XOW#"DC8_!MUHL3>;!ZL?WE^U[&"H/-B5^/WL)'73_.A
MS#DU@BC9NQX/K!6[]5:6+5.MRH67-T2#] J#'<ZZ7/"=NH\;:F6UCD+F;QWE
M']CJD?EJ@I45L%-=5!S"!X%7M'@TY.X\90[CVO$J<KD6'&==4-(@RJN+8^>A
M.)($O7"D;'C90)EXB_ ;AV9/7.@T*JF.G7BBWDD%P@HQGEPB4A2$WHKY*LV&
M%Y25H[&/55=>%&+E+NU/S8885L-%H5-*[8.7UQ1'YD8![0'^&@F.5!94KVQ$
M7+AMK[1;CKPH6JH4/5J'FXI.TJ:>,-DO0&@E!=$RD1@#JY2R(5@'WHTU%_[&
M(HXS#&!]%;2D(*900R0GHASE\P^)=R7"^T*$N!.1FD78E6<F[+ZI.!KS@6D[
MR%<L)K:P_1Q.E1![!4$@U9A]"=@B<N[MA<8H#*N-?9=SQ+@P@8?(Y#^(MC]B
MOOB%M60:MP9]+>PLIT<P"(&#Q(U<(;Q<>W>2 ,3$TGJ<R>,+[4>C:[>R+[:\
M12OY9BO[:,MRYZW<9UOI=VFXFOTG!K&31,H*1I$_>^)[ULBW9W$*PL1^\RNS
M?)$]>UMPP,+>8L%FX=!-?#S+(:GI,Z\A@%TCR!/9.B0 '4;IL[9+KW9-2E.@
MYM*?&LV\6K^+K8#4.O":)><5J+2U I6/2A:'%CC1*)9\%UL)HS>*E>2\PO54
M&5KK- -2\WGLFT=RX[*4JE<X//O\K+-0G]).,TA+.X%]/TMNJ )INV@%!=1.
M.:8-AVYC5]'DAJYRA+Z64788H2WU:,W"S9U4%=5U ^T>DNK8!%-W65@+N.5^
M<YK!7?@@VJTOU6$LH:.A:^4Z>SU@H7*#%A]KZ%MH%]FUC)X&@7D-&_1GSYM_
MLQU'/DUX>P//G7ENR.GB?5YR/9IQ^NL_FU?N!W!T-I:"$7-M.Y*\\QZYJMEY
MFOTU_A#8_/X:!U\9_D1&5S9'U,-B5P+*)^W[E'V)Z3D!!#DO "&JRX6>9PF1
MQBR(.*_#Q7#-$N<&?> 9>2Z2/3> R9X?P/:K+?[95OS=5OIA\>?=IR^> -@R
M%^ZCMV,D3CQM>+^_7_G5WMK+4<(\DI><CF2]3U)5JYG.*_: ^N=]56XH[$F.
MM+)^?/:]0/RPL%4A?L&US_M6V$C4LYR?Z1[I+GLO:^8&4L-6&0J2-L[[TK6"
MP.=-OO C/X;XI/YY7U\:"GN>A LOE'305N&[4/V\K_S,9,5G^P3Z.#_V)WZ?
MBN4 H*SN-?&J;M[ D-$[JL/"9,G3"!XDAJ<5".MRJ$X246^?C0P77[TP9R?>
MFOJ,9C2HO5=Z]#; DHAY]%6_MR!ZF#_Q@PN$E/%M7<[XG/%75TQK])6G;131
M&DNSRA<-P6D/XH=@<1_2T.-A]E2,A/WWDH5>$2IG)>+'>K/?)T]\VDZB1Q$K
M^9'-;Z+PBVL'0<3FZ2_C ,KBQ3.SG_4N9L>UBIX0KXD\]G4 _0I.0)FK6X;B
M3LB K\?INJ$>6,#JV'M;,T/("#LBNE'<T53L]#Q?2K*N#K9%NQEFRU$B0N<V
M[PMD%Y 6QK9--T.@!A<BS!5'5U',TAD)JHQM@&Z&60/<2)P;WK>S%V;YQV6%
M\X+X\^'[,]U9X;T\O_3[^*PP'/7&TU_CPT+OYR_]T8,X*.R?$.)OMN*/QN>$
M[6=I' Z4K_+*U7] 51KAW94=!0=W+VN!1IQ%,)?*".]E<E*)[Z[LYWUY='=(
M71I\FH[@@P6\7% J<=V5?;W93/G']?'<095?-Z5Y28E$;U<+R#]=%K$=5)D&
MI09#%\IF7D@:$=GC#-:>XRTWX)CLFBK85@J#H;E'62D.1 X]65#K6_;,' _$
MEZ8*]M&U.E^E.!#A*SY;/5@<!I<?%_(BEM%67A/;8:8Z>U!4FDJ X/&#M#[G
M0;X$]D/9"C@?R$!J4B@%BOU?*R@/:3WD:Q;XX06J+Q3P>!UW)=$J<JQ0!/'D
M0LQL*W$G6CLLNRY?>7Z8)CJM$ 2JOB^0U67*1E/=(%-?-+2O._6UL.]>ZE\Q
M]$\M3V^\_2BSW8+<!]]?22VT'UO_]:<?^8;^D\I.2\R?\/7:8?.+R]Z:HG,M
MT52BNG^79A,O!8+$7/RA+6+]9S%Y<A<H^5]K+TVNI5-2O+6]'W8&D]:H\VOG
MYKZW=U<2-]]*VZ=Q.R+R&IAY1,G+T[@'F3SQ$3=E_DIT$WSW(:M%P_*F9T=Y
MR2$3B,K%1J%O![N[A"9%>1H$08;>/DT*@:A<5(AN]5T^TJ)XQ=?>2\C*GBTQ
M,F&(W#04NP9)"*NN08,?]2C3LE)C)E>%2>R+:_\1L;O(G=ON<N(Y4>RP>:TU
MDI74P3Y EXV>O*T,)'Y#ULA?67 O%#G_WIEI\985Q'=1@H.L%K0A9#OS9Y'D
M:L+\9WO&/OM>M-8"K"F/;0,VP;E4[*;@7GN.XSU8KK5DJ?4R$GZ$>LQ+*J%'
MTS)"'H3 B>'7+^*EM: $-.C?>CP!IUG)55]_5XF!=Z8,-/;LN0X&WJ$R\+X2
M ^]-&6@LGF0=#+Q'9>!#)08^&#)PW> SB>,9^(#*P,=*#'PT9: Q=X,Z&/B(
MRL /E1CXP92!QF(NU\' #Z@,7%7;"*Y,=X)W)$ZU4!0:(N'>>O0W@3A4:T$_
M+ 8%F<2I5B5E0Z ^7#^F9HJNY^N/L_*B4'!)'&5UTIX$X"L#A*\,(7Y/XLRJ
ME?<D&.L/J(JR4(Q)'$NU\IX$8_T15%$6BC&)@Z=6WI-@K-<M%&6A&),X6FKE
M)>(G=N/;\R43/@=E'M:'):$>U>BG3*4$S0YWRP^C0#_*"T6@>)(X,\JD:PC(
MR3<["-:,^4%GJ8535A **HECH%K2AJ"]M7R'N:SK/=M7G[382DM"(TR2.-]I
M9&WJ2,>7FM212W^F.RP'19:$,J&4D\@F5Y2E:_G^AF_*G96(IJ/>\/2UD+TO
M]1Y26O<(N?PDJ>*#*GZYP^4$.Q@5ZV"[51S!DTQXDBQE\3G'5L@FH7A)L8OA
M"65-WP;VRX,C6(2 0Y+5+ZZ5N&:SN? N-5DKI56Q7\\>P:$&"B+4W7ON,I--
MS5*Q%+8SE!$A,@$)8E\:24M:&/MI<F4F: :IR_=09&\TX21?'CM^?F5:#H4^
MGQ<U4V_,XM>8(\L721&U+VS>U?#")O1:Z1=;Z2<OCVXNCVXNCVXNCVXNCVZ(
M$'-Y='-Y=#/]K>-X;N!]M=Q;YM_P;5H=$RCVYE&5QK8(&;DDZ45NRAW,>;9\
M[^?(YJBX5@G*LJ+81WTSB-7"-H3OX/TGL?AQ29X\AR/!?Q#W/J*BWH$&4A'[
M+&F"/1R(TS.A=[.!5#RG1U!P(,B<\7='1MW)/E_JG*YL9/(1A!Y@[Y(4QMZ"
M*S-!V]X%G1.RTF=UPZ(3F(:E2Q(CIB1^TWN%*2N-WU2T9Q&+VG0Q55U,51=3
MU<54=3%574Q5%U.5")G\9/OQ!=8F5@3TP9/E9;%U9)/3HU9<,DKR3B,K<W67
ME3T7NXI&A$9-*>*#$Q9RE58;KCUS%STL"@28A)^V3E@BX[WOSGQF!?STD?RW
M[\9AY.-QH1[Y^EKG9$"!R$^$JCO;M=R9[2YWR0-S'F>BQR)YK!V*L3;T[66:
M+?N.B71T(Y^M[&A5[J)7[U>PMR>CL= $P$3&3NHD'-QY95/[L.19V7Q4@A+A
M(7/S3?-$ZE;8O8+8EV6&JZI43"(DY&-)#Q>9W4/,VG02JVD!5#TK?UDP% VI
M@SDGODU\9O9$?/!P,_EFK;]:3B2;(:(BH!ZV)@[C 2C, 0GGFJRDP0LY*@ZV
M]=_(*2:/T$8\=Q)ZL]_[01"Q.=_T=L>-9#K'E[6R[5ZT8-( ]C4U?#J9PX+(
MCVZ1,ZB/?2JNEQW5HH=M%O7\,>.5+3?=,6,A/_/#_[T7!$,W+T9\BNPZEKT*
M!BR\TAM/CVD7R'QCD2Z,WTL=#R*)N]L?VTGODJO^>]MZM!U;/ M0_5[[0N&#
M]%KW1_Z/X?3OO7&K^V4\%GEX[ON=F_Y]?]KO3<3?Q)=:Z:=:N6_1>)J06%)R
M"!C<_4+JHIXA9C.?+UZY'I;ZN&BJ(%O,X$0=9D73HT!D\<[.HU!W)%5Y;'-6
M9:+T !!A:1=3\8ZQTC."O#2VL:HR0SKAB?"3SO;>:NUX&\9NF,L6=@A>^)3U
ML$U;QRY_)8#084_8=;*S:<>=QW)7V\@,6\*VB1W#<"707H&EYE#T6H;*\:.D
M,8M=C:.DBF)T^C/,IW;7<_F("VW>Z]APM7-EVO^+]OCR47I\^<3_T1T.OO;&
MT[YP1TV<4_-/K',?29];DSBX7!Q5+XZJ%T?5BZ/JQ5'UXJAZ<52=3$6^[94=
M!)Z_$6I#D!CN^^X=7X4MYU=F^==OKS[]8H=/7RW?C@T,\<8>Q-XQ5LB7:;US
M:XWM8YMH3/P#:X>UH8LL0#^OWS9+/[1];%M"S?2;P=K4\^==[\2 U+]XEI?%
MOCTV>N2L$_<4$%^_A4.\*PM=^-##K&MD:-)@%OAA3K?@/^WK%?Q7OXTM=\D4
MZAW_>^[/-#0&$XVNV/^<(1P%9.40S[H)'=<- UU$38YHUM4CE:\C('VP77L5
MK72@[A5!6Y'W03N 5"H+XIKP8+V48ELL@N:-4XZM3!8B%Q0Y8Z ^/NU!P7-Z
M<**0DAX'\19=>@NKK(!]#JM*BDQL(N241ILNO8Z!MX!]CUYO&.ZC;^<^)9<F
M+EL*3^UC;N<T[R*S83=@P@]2_5(K>UJH*(]]!(;[@I8*363B*9:'TNE65@_[
M6KR.-9*FLT/A]C*) F2\G\DK8E]25^5,!P,1THK+N.@L="=+RI[5.Q&UL"39
M().\!?F!207!"+.:6Q_B_$&9VT?.Q PE%]34>3Q3J2Z?DFH*OCWM2;1:6?YF
MN/A%A(-SP\XLM)]M\>90X]KS@X%K3[N5?D+X]J0?:65?N;CVU.<MPL?ZC16P
M>==;B0?6Z?SQA>E'C-6;S:Y(^B"^\\WRYP//':Y%V>1]Z6YP!\,H#$(K3D([
MB/11;T[S=623CIF/T0GY(+*-=!TK"+8+R= ?V\NGL/?"=ST[8"/?GK'M'X/T
MKX'F$5S%YK!M3$:CY"C(B-">]:_CSI,.YL:I7E\OKXEM<3(B$PH$$=X:6*$^
M"_EW^LA)]HGM-[%-7-C;PQ[XYS[*$BD3J8*^RP]/MC?_A8F)Q>8=KL3R<U3\
MQUM^MKJS;%_U:OY8Q*MV!-N0=YKQ>!Q-E ;I8[GTCPKI<PO]GNAC)KQ=^._Y
MP2O&/[(<L1=<EPS44W<&VX)I/EAQZ&K(U:N![6#,"51=%#7W.6QS*VP<-8O!
MJUK:!L)@%/ 9DOY\Y_D+9O.?C]V*D?J$;5$^Z4)W/'F41G&5R1K_SYCQF1IP
MN2?,?^9GZD1)T9@>&OH<MJ7[-!HA!/)S'U8:(YUX+WQ:0VGR1>R83]C'WP+P
MYSZ^Y-)-GZQ4^N!KO*QC'HOK[R+8<GO>0[@I;BF-^2-TEM3Z+5Q1@(>SLHW\
MU)V!CF,:5Q"(?%$:L?5N1LG4W<\C<%*U0-4%$D_",!4%/3?G/B9+=Y?T#"@>
MBI)4&\SZ!QW-9W[KTPBKE(;ZP0:4!&/N1.&3YPNO_2\N)S*.$)Q(/'*L[=Z3
MW)3'CYQRNU&*3%,&>80.0@<[H2LE"K"1=L"#97C]T<#A[I+@M?XEZA(WJUR@
M2]RL)@BZQ,VZQ,VZQ,UZ37&S]C4 ;5P756$*7J[0N"YZ@1O+LY(]Q B&KCJP
MR*Y_^T4I7!2;(2P7ME%\MR\_T\>#,*@UM2A<D588USH(3DK ])M7@8!<+1+F
MP>,8.,#@M SP.E4F0:$>E 7TE-% >1!XN/,BOP(-^6I0%AJ]4S^.A4,43DN"
M_5QE+N2K09^ 4%-UM"B<?5#&ZT9MC)>HC#'&C7K)$H[*:&[R$>_KA2C)/8FP
M-WNNN";1&Q=*JM$XQU8Q .GE:B;*HS%I>YTKLS<HBA,A"3( ]UA2"-1(O$CS
MM[R[C)S*%2Y[PWI8%/LUB79H'83#44A*9&TCD9B<1.R-D^4EKSG!X%[">W5F
MP6U!;.N>$2T*,8F0,&;KQ(\B**0OT@<3U5;"?I-N1 Y ?")$[4=/2MRRTIQ9
MV1B#7D<HJV,_$C\JH)06$D(T[LS1Z9 3O=W>Q*S$BEV2_!K6 O8+:V,R38!I
MS$YSF&I]UZUD6TU\=)06&W@#V'K@<1GH]; TQ,^8!9X392J.;S_''CRYG($J
MQTQ1&UH9^Y4NG!<S.# S;"KX!$Y[F?NAJ ^OCGU?">?4%!(B.]N>GIO%3M5K
MDMI*V)>=QZCY,O&)$"6ZY/ECQBM;;GI>C"7[;-GNO1<$0W?"PM")#3;#1>Q*
MW74L>Q4,6)EB<DR[V"\TC=65XT$D-"*T*TZRM2<[_S&JZ5X[Z"\:Z]50I2@1
MH3BGNMU&ONTNDV<^29<'[%O\)^U= *P^^N,^(TK-4"%"9;:UY#,!J(F3ET9W
M8S&B22<Q$5*DD2J3,*3#Q83-^.B*,YI;CL/F-YO]H)6:ZX-C&T9_ F86?;\>
M'$]H'<AO\Y6L ZH&T)\S'6<>T.-"9-H638AWUHPEARNH(35? ]TI[0CCZ:'D
M) GJ\NF^X=NT&4G[M:!$44QZ(4> "%DY7QC-*:%8"DH&C1P6,@F)@*\+KZPF
M0U\+2@X-$PP$ 2)DG5<L>!HFETLP^)J"P9-@\\RBP>?MN;<LF/EV_,R^_-Q]
M4 '=8;O2T5LA-Q%V=E=?._/K[G<#::#?K7I56A7*& UC"1@+(MP5W=;N;-=R
M9W&<BB!>'#(?-HV)!-X"E$D:MA!39(@0FKN'WAM\D%EX6 ?]R47%Z:>2G@A-
M4[9:>[[E;S)OX"0N3)RH34V4OA:4*AHF$ @"),+BM*_>'CIW;-J[IP_;V%4/
MS!*!2A*K6\X-1)NN[I,T>DZ[=?6V==L;][]VIOVOO=9]OW/3O^]/?Q4IZ](O
MBYQUXMNM^..MW-?%7W+?/S*1G<IY9-MI@9(4)$U G=C7PJ0%$D]XRH+J[)5#
M?O]AC+'BFJXH%)E0.EF_#E8:#3'WY$+H2(>6BH+[Q@/F!'Z8HX#_M \__]5O
M<=0SQ?,U_O?<G\\!Y&*/FXEY X=5^:(IZR;T'5/#T!91DR.:=;619V,@2!]L
MUUY%*QVH>T70GK?L@W8 J5269O19&+;62RFVQ2)HKU/*L97)0N2LD :1%)KQ
M<-'UV=P.QW;P^VXGUQFG096Q']HI=_+],SD<"3+<<;U;;#H+SP\LA^V<*/KN
M%]=GEB/BC(K#ZL@+[#AVZ,\1_V48B[-3WF(7QNU!XZOG\+\+W4TD<->1?XJO
MHS\(A ^?TY%!9/S=VL_VG)]W=5$,=T707P]"F3P0BPC<E6-H;T=3)PBB51)$
M6"QM=SYCF7.[&%ZI#J YZ9RL!^BO%:&#Y=2D_,>,Q41GPAR+60_0'UO2&8M%
M4DA84*_>MF465)G=-/@2V.YR8B]=>V'/A*?!8\#\9[%I]]UU%&IMJ1_>2FVI
M5_&OY;94N?TT:,7=:.7ZT=IUI)7TY&)5K>VJ:CL2\N\H@1?'ZKI8IYIZS*YP
M=(CL-\I'6;]P'9OW?2&ZGSQ[/;Q-S<5+*0FX7=,GT XM=8V.FL$F,HAZJT<V
MYWN+S(_B\&_:):)"4VCGGWH&167P_@/"!=1_##F2L_,*(%#C'K&SNOR=.?.I
M]V"%XN?-E.O  9=J!\3?V7RY'<+Z7:%RHV@GA_KV@2,!I7Q$V#E9=)_$":GO
M2I6A;86^.W.BN7@6S/_EK=CV7*8]-EPIC@W*4T/> R/I6,MV\V<)_OM=[[:N
M&)M6UC]1/.EA:]O%RWGBR,5E9\*5^5YJ%I#2BN=]D@#BTI@2\,RGA*79Y)0*
M0'G%<]7BH?*1TLVW2R_7''?][00!"[<"IT:4^= =BUU)O.J_L0([R);OP[&H
MGI9-?>_,M?QF::"A#5S%KYF?/(<S$20.HJ!<A!^NY5OY5>N__O0C7YE^:DVF
MP^X__CZ\YSO[)/[=#S^U>C]_$?LZL=R$B=CE.0GWRZ%>=\]FT2IRN$8S3X+N
M>"L^,IZ8&W T$X5'#+82-TJS5FBXF,G9VK^ -A*,BJ,EL-<'5Q^5B;VGYJ19
M95A7H_Z^<0?/ZGZVKS!_00W$PO(98*=0O.0S()S/8)19\T I#>2EL;TQ3+(:
MZ.0E<M8Y28J)YH+1O*8<$]OIGH8@B'L*W'L.J]!8PNK<=PYE)))#)]^QL@U'
M5I8&5:7#3QXHHR )C6UFPGR;!1VSW49;"7O348^P_<E2+CJ1U6[;Q5BV#E@9
M*!;']H<#$Z,5EP@ER>"YJ3)O%)6PPZ$;SANMZ$1(*@ZD&[-Y<V-(3&,1MRK.
MFQN2E"2#IUMEWB@JH<<W-IPX6MD;NF\KCHRN-@6HHBQZ?.)RF#6])S4'<H>K
M) 1K)PJ?/%_<O(!.E(>5D-_J534&JP^=*EQ>@;M33LJ1Y0_]^"PQCR_O1LR/
M!0>- G5E[+=W]0^',J!>P; H[@I?O=!VEV61R'5UL)_MU30(RF$ALJ@7.PI?
MU\OJ81^G&^'Q%2_O14'-5WAH?>S3?"/CXC]NG<\GJ#%;([(ZV!D+&UP?BK"\
M4NY!,<%+*V+G1VQP%.A#AI_K4(ASXXH;!,M)]=QD2PQ#WWZ,0G'',_7R^3R+
MT*B'RM$-8]LA:QI*-0'<M$%&G<#UX#1<9J\Q:@K;J'DLR]4E)W5J()8$KK&T
M C5-ZM-FAU/,744G4O?KM ^_V.'3)'K4A:47C55L"SU-8QW3]R@<F^(V]ZDQ
MFS'[6>&5' N@*(Q^(U$+.UHD7H$&=K UY"76I?\KJ8=^4=*4-5Z*SW]26C^R
M-C:<A']'4!>O\:H,\B8-H&=D/!5U1<2(:*^]%V&.C^S@:=?1LD2 NCKH+K(U
M+9WEN! A4*M/Y\:B_VS/*A]#).V@YWL\Q7E$B1]M\N.5YGCN5<V@9Y=LEGH]
M>J] ;=8.>7DDPXKKAJHQ]!28IU@\]$B>P0I2TU#0MH6>+?,$:PEX()Q\03'0
M__G_/S++M]P9JWAV4[: GF.SJ1- "68G/+T=]$07HLVD ?3$FR?CCDS,-@/:
M\_<HE>:LJ@'T[)U-T:Y'C,BF+3JVZVCRKU!$1\L2VB<G54WZ$'@+Z-D]:]J@
M33%K:G$6"XKCI.&AH!?$I;70TWG6,A]AV)BOO9^2M==E2]&_9M?>L0@VY++Y
MS>:N/QAWRM?:@PKH^3YK7EL5B!!92T%7F-7./.:7]]=G:BV3H_7J327BC\/D
M,JWWPOR9'>A<0*NT!1TW9VIJ ^!(9)DXV(W*''Z5%:"44K=]E2!"E3>0LZZ^
M%I1!ZC8K"#8TXD9>MT>^]VP+S9V?T1()I]8+"]I9-@3^4QPJ4R1"&+.9Y\YL
MQTXUR5QY;;SH=_(@DR+VY&@\_-J?](>#UMUPW.H/NL.'7FO:^6=O(NJD?6CQ
M3[227K0XBJUB/T3PZ#0V=-R5(^-"U^?$G&"S$[P\-*6V$N[!>&\T#-=,A/QT
MEV(^="W?WRP\7^1=TL:=-V@$^=DN@+Z#<[ Q1)@'KKK<'!8+-@NWJR,77B35
MZGHN%SSBLJ<@:+W&3-K ?K]K/B[,$2*RPQ\,Z,]^25H)>7GLU[8U3.6"Y%3I
M4:\W?&MG]E)SP5BE+>S'MXVNT'N(4:7\:Q80O^,XWC=AY3/@6%89^^5L#:2J
M,7D%V^V!M"5)_V2EL5_%UL"Q/!57';8PC#.8X@@&"^#_7G6VR@+X:TY8Q +X
M$SDRJ1(#P7>/SGKM>R_V2IYK/LYJ4;&Q\SD5'2-E(\LUPLQ^UQZSV)@TLOPT
MO1A'2JCZL+G]03ZWA3EEW+OO3'NWK5%G//VU-1UW!I-.=\IG.;E9K8*@?&J7
MUT2]P=BF6E/U\V93^(L^AT?%YFC$_(5RO']Y44UF*GD^%)T^L Z#1W:N)@U>
MCQKC>V27RTPE@8>BI_H0ZMI*_S%LDLKAH>AC66CUDFHTN 2,41AC-85<5_GO
M](;:@*JYOV-;=D&CI>")LR];4^_NQ15BDMI-BZ6D'+:-SAA3I:R-)=O<=7#H
M,BV^BK+8)C-CC+4R-^6=V1MVW'GWKG0U*);"CL1394V0R=D0JG?"BYZ?#[V;
MR VUR$I+HD=*,897(S 1$SU,LZJD2DK;H*&-G$"SE$I/)'%/OF,FVN59J)2:
MH:MACHA:^1N%.!CJX2%5)W^K+92%"KTGF\6O (1'J.4,%PM[5J);ZJN@ARP
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M'"'X?E3#>4O1"G8.HGI/6UJHB+#\8+L>5R$W?3=D'.QP^,WE9X0G>SUB_DQ
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M8<B/PJNI./ :AZV:."QK"UW#/YY#&%Q&*VGZ%_$_XL*7_^;_ U!+ P04
M" #7@8]4#OEF&0OF 0!T-A0 "P   &EQ<W0Q,&LN:'1M[+UI<]M8DB[\71'Z
M#[B:ZAD[@I*Y:K&K?(/6XE*7+*E$N=PU-]YP@,0AB3((L+!(8OWZ-S// H $
M*5 "2$C$]'3;)HF#L^3)/9_\^?\^C"SMCKF>Z=B_[-3VJCL:LWN.8=J#7W8"
MO[][N/-_/VYO_3STX7?P6]O[96?H^^/W[][=W]_OW3?V''?PKG9T=/3N 7^S
MPW_T_B'Q=_5JM?;N/U\N.KTA&^F[INWYNMUCZB'+M'_,'Q^_53_MNI89^RE^
M(E_2>#<S-'QKA ]$?[S_CG\9^ZF?^-,6_ZDO?VIZ3K->.U@T#_X+]<##O-_6
M<,ZP0O:?3S<7X<_]Y-^'/WWGN[KM]1UWI/MPACA2:[=:WZWO1P;9]5@O-A#\
M>V_@W#TZSN%NHR;'F3F<^$KQZZ[NJ1TWV-1VRW?"%_!$O?9W4_[49?VY ^^_
M@V_E#P-O=Z#K8_7CONYUZ8?B"QIWMUJ+S!J^<1V+>8G/T#<)#QF^N^M/QLQ+
MGA9\_0Z_QB>K^&1=/=ES MMW)\DK%U_2"^4#GNO/3@T^3)C5^>^=6_5;\V_/
M9]9>SQG1+VMU^!U=5*8;\*>&__>S;_H6^_CS._XG?#MBOJ[A"+OL[\"\^V7G
MV+%]9ON[M["<':W'__7+CL\>_'?\/K_#Y]Z)87_^/[N[VIG)+..]UF'^!^U2
M'['WVH/Q\$$[/Z&_?*_6V]^_=OY5/_G<;E_#'S@];7<W[=.-ZG=<Z/=P@=_E
M I<8I;E/3U7A/T]YO%7[SH!.8?;P_Z<V[-_D&#;&U:USVV /O[')]RKPLE;]
MX*!:7V;<H\BX[1&S#?BO?V;I@^]]W?+8,D.U(T.=.+V 1C*]GFY=,]=TC#/X
MS/M^]N=3EQT?\T^FNWS$)<\S-N9QX+JQ(4]MXT3WV7?^]46G^O#%K/[SY?=?
M?EGB%?N?@.!.OM>^"V[+!X./EAFC_KTSU%T&Z_M.PH4/XM%GRXQS@G.Y%F,U
M9J;TO,&/OE\'+OO>C(XRAD_$&%W'F&B>/['8+SM]N,OOM5IU[&NWY@A><\GN
MM1MGI-L5_D$%WN.:?>(:AGDGGS-,;VSID_>:[=B,OC0?WN/U9R[R%?J7:1C,
M)BZ#_X0?7@*EN&:/,Y '_P89^IGKC"03J]9\A_Y>JQ-#LV%Q\"IFOD^\7#L?
MP]OU\[O8*Y[S5B[=?MD!B?B^ZP#OUVVZ=='YQ"[ESD?Z/L,IA"^:>V5W/I[]
MN8(WJ@N]\Q%_GLL;YUWWG8^[_,<+WGKFZCW41,1P0L*_!X$%ZJIO=BW6";J.
M"YHJ#&B<L*XOWK83FVC;N^I')V<:O^S 7:J;>(- /(#"&]@F_RU<3Y"UWGO;
MM$ $N@',4TY0SB;%#$]@)7>@1-VQ"U/OFI;IF\Q[TMP.,Y];9/=PQRX=N_>$
MB=6:F4_L&K0\!C,Q.K[3^_&';@4L<4I5/J7OXKGOZKEC2_>\3U_8J,O<F0D?
M[*]MPF(/O\-%\T&5B<_W>,Y\CQIKW^#EYIL]09R#%3IBM_K#Z<.8V1[[Q&S6
M-Z?H=!$7BD^Q?EC+?(JTDT/' LGHG8(Z[4^2=K1V-(]DZ7F^H^I+%,G,:R?]
M9GI)#30K7\R2/J5;4O8LCVMBYYX7,&.UYU./<AT^C8*N)]WAU ^R7 \:>5-<
MB2_JS'&YF$*?U%7_V!F-''L>UQ(<H,HYP"(!\=S5-[)C("M:^@T8^Z;-C%/=
MM4U[X,U;6';,>T4+@\?'+AN"6  EBPN*>6MKO9"US<X\.Y5E1:>"RB3\WG4L
M"ZCM')X$!N'/.YCL9->*EM=V>B;0FA6@;_S:<7$&;=]WS6[@ZZ!/WSK+;4!V
MDNX)&R"Y]WI8:;.:BV ,%WX2N'A(9%/365^R>_HFAR6GTP6:V6OT:UIORB/.
MWB+(8[TI160S)TT[X]6DEXO-'/3L'!:T%$=M9>_*F;,FSK+6SE-:]16RT=S7
MG(ZOM!J9VR 1L:C$9H?YOL7067K51T<947%M;0>=L2ZXSA6G/.:,U</<5IQ2
M@.QGQYOR74]Z$;*?L3V<VY*6$B+[V>EIJ5>5ES*>CKGLM];"4==K@>SGXYI;
MH )%-L*],WMK/.^CE:I^*UAWNB,_6)EZF,FZ4PJ6@]7:E<]=57KQ<K!: _*Y
M"UM*R.00CERHM1>&]QP<KMQB*0[_.5J)G(7_[S+=Q=S7B,ZTK@,_K.>O3JUJ
MQ>F.^7 %"F0F*TXI8 Y78'MFLI[THN5P!<9E)DM:2J@<9J?7I5_5>DV7H]IZ
M6.IZ;9>C3-U^<U<=C1RM78X<91S'7>."4Q[R"MAN%@M.*46.5L"<LEA.:B'2
MS#!Q--<5+2-#FM45J&O3BUJK"&E6FVMAIFN5(,UJIBZ_-.8U?7<UQJ>\TP?F
M]DQO.GMMA6>^VN#GBM:>\NA7Z_W+8NWI1$RSEAWO6M7*TDN;VFK=?,]8W.S4
M5^O(R^)<EI*9M>Q4TU6M+]M4MF9MQ>[,0@F36J9)T45:?SJ!4ENE2Y=N0+OW
M=V!Z)BU_7:=>SZF:9"U+3G?0]=7*UV<L.:* SUO+:L7I,]:24OFIKU8(/>]P
M4NH\]96)E>>N:2EI65^9]<&Y<1'896.5"=^K6'8ZEMG(U#^=][(?9YN-[#W/
MD?E>]<^O;B_T[OJH-.-"J-6L+24I9NQ SV!M*>@M8R=X!I-N&P8]KUO7NFF<
MV\?ZV/1U:]X",HXT9K" E I%UN5)V=!+2LVAD7&TX>F3GYE:,^.P0=+4UNM1
MCU4ZY2<DUNM!;V8?-LALD8_SU6;V*;\WS'.LP!<!C@0 E'6&CYL9UF^M=;4I
MB3-CWIW+:E-0:<9</)=EI!2GK8R+)?(ZDI0"MI6=+RB_Y2QEE;<RUOV+S0^S
M+B@K-C_,NIAL3?RPE;WCZ):-QHZKNQ..]7/FN,P<V!RKK#>Y1418B^!@V\9?
M@>=C]<[:],H,2^B*M?QT1)QAN=T*E_\X5>]G'U98P;J6<P-D6%2XPC6F5&WV
MLX_O%^->IF1+V2?4%&/YZ=A2#E5UA6!+!]FSVTOF<Z7ZPO'61JXYU OFO*Z4
M=)@]%WK.NE(06/81V^=,>#F!ED,!XS-W.Z7A>I"]#EV(:YUAG5VAKG6&U72K
MN=:'.64[/HK)FN,9Y !^]0B&:7Z+.<H4^"%3Z,&:(KM:7FPBZS*<_)>>S@AI
M53.NNLU_8:EE5JM:4'S6%*C;K6I!\5?GG\LR7N-6M: @K?.7EVWJ=ZNZ5AC7
M!>'1_)EIJ[KRS.?%Z'LK6/**:VQR7&\J;:&UXK*;IZXWI9!<79W&LU:37C+F
MU0 AXP4MQ5%K*RO02X/HN0*>4E]]DNS:^4JLEJ(0**:K..@58#BL:L4IC[E8
MN*W/%B#U%: X9+*>]"*D42Q@UHR$2",[/2T+0,\5,)?&:G <5K7H=/REL7(<
MAW1H>JLX[]5B.*Q@W2F/O(CHK<\6+,W5VI7/755Z\;+BMA_/7=A20J:YLIK3
M99 \5\![FJLO^2\,_VFNW.E%+_FD>\S :P=WCG(_UG7V&29R%VGQZ0X_P[3O
ME2T^I01JK1C%)8NEI1=#&>9[KVQU2\FB''*C%_+C8C&E_=67UQ>+,>VO"0AV
MG<'\5H:)MVM?<<IC7H$',9,5IQ0Z^QD7ZN6VGO22)L-TZ'R7M)1XR3 ;.!.4
MZ15PEUBB<#&PM5? 80[6 P>[5CERL (X_!4M..4AKX#M9K'@E%+D< 7,*8OE
MI!<BJ^@:DL6*EI(A&68&9P$SO0+&<IA]KNTZ%YV.N1QFZAR<7O2U/L$LO;7*
MBZ/\0J;Y+B_= 1[EQTZ?L;Q'*P]:1_DQS6?,.Z4,.\J/.3YOTU-*K!S[DSQC
M_DO)IZ/\U$"QA/5*HZ-<^Z_EO,14K&N_FJD?,,LE/LJ^]JO9N_!NF*7[S+C6
M77^"BL&MP\NG.O?Z>)T2=#_K:I4U+#0E06:.JI/M0E.09<:,/>L5I).O^UG7
M:>1P$.DD[7Z&S5MR6<DR,G>_EK$JO6@Q:Y6^^['*D?S9^WKE<"U[WVGFBWV<
M]=5R\(6BG]?BZ!V%J8K=S[ N9BVK3$F46>OW6:XRI1BK9^UZR'(-Z658AMU#
MLE_&4@(LPT8:BU>R7NE5SQXP=^4K3<<EZMG[;)\!E[B*HRT.RNP*CC?K<I=<
M5ONX:M(H#ISNLV5:(W-G0#Y'DE*V9=U$(Y?E+"7CLNY"46Q^F'7CAX+SPY?
M_1_GAQEVE9#9GYFA,*Z 9G,H'RK&\M,1<0Y%1BM8?@JJ+C"R[/QU+86DN)]#
M$=4*UIA2M6EF7W90C'N9CBWE4"M4C.6G8TLY5 L5@BVUUH%)N0IR70<B[2KH
M<!U@M<\BL.QAC9XSX>4$6@Z56,_<[92&:P[])0IQK7/ YR_$M<ZP&&@UUWH_
M>SYTK4](QMTZU#W.!0KW=7M@=BW6]CR6%A=_>JH'.1A4UZ[38\SP< [3P<RG
MPHL>Y- \)#I/GEGLXW8^:YHY-!/@='JK/S /N3)0[I-G=Y0]QTXYN\<),6O
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MV1&+/*<U)MM7YW^X]OV%?5&M69GY6.9, #009XZ9I?V___Q_6:<VOS+R197
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M)%;QMG!1FWA:; >7MI!#??GT8W_P<%;[<_+7"EA4=#ZEYWTZ58"*<9#$],$
MB!3_A=3+?![ W=X2%'CGT(U$KH.N#_'/'@_[HG,.3!;8:'*WDV^DCTYJ&,XC
M*@]\[HEW61\NN]UCR*^X4]V$?\ -Y[D[^%%\4/3^6;H'<M1S+(.<*#1=X$W
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M;2O3^/:??<6>;FAU9+;<F<KVP?J3]:I]M?H+UOL.UGB:7V9SP%"C"SBH.[+
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M9H\N/$7:C*<(E8Y08:UPN?W%U$<F&#9G%AR6H8MEQQV!PL^J"9<,'$5 /<!
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MCWE.G: @;ZX.)I6OJ600KFLE/!#UPZI< ZJ)"M14/#D5+Z!P*0X^</41S,(
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M6+DFWX56D.X+ #=E2[%I$%PT.Q&.6B8BRVR!$0+#$MBW#B:'-PP+#G@I@H4
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M(KS@,#8G0;7DIQ:5#2X3/DV<JV TQ'RX.[W7 YJA\AWT(*8%Z>>)6^*&"(6
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M>MU1E5M@,=Z63$+P%E(FSB+&<LQKA(T5#"\"E\L4^!@6BRZ$SJTD7"]D._-
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M13TPXM)P8@*%8@)!!T>1:)XOS2!I 7I;$JU(&]VW]7ZA4%$*!?2+XA+/LK3
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MZT'W7U"HV9-COK9Q554/OL2Q\8_8K[C$>$8;@,V55R%HX0)EPZ0>1RJDHP.
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MA# HX>/1#ZG29^J;/^9U40*0*KAN;G=>"-S"?502\*+AJH1^6(]  &Z,:!3
M5YPL=@I$V9W*&MF_+-)*2<Q["?(>)3'[7J)T)<'0_,:@D8DT&3@%$F,EU?#Z
MB^"5-5X\Z ,7@6Z.A?K/I67X%P8@IW^(W*%9VYQF/R-KT-94' 6O3!CBHOC
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M7_TW,OZC_ <.%[Z.UN(N@VII VC'+L K=6T.5(-V?T!336!I/?_)^"7!]78
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MC9 G)QFM>W]]*#]&L1$_0#D-T'-]29Q,9 3QE^V#STR__/H]TF0NG045XV8
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M@'QSXK$>#0'EVH.Y](A0Q^-(ZA&  &DRZ*&Q8L=\P*(ZM"L?-X8P3IN'1*B
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M\@"I>A*_K1T %1M(0,'?"NV%CAX126R$TT#2 M5M4'_W##IA)DN]*T@&V+$
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M05S">H<BFITTDMV,'AQFET^AWTQH/H.=)L_L%!0Q( /B6"1)&2O2")\M:7:
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M0Z8')6PB.+0[2/60%X&814(%;[!&'2 =EZ\];=N8"LJTI\'^'JYO#FY$K/I
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MYTBP/J0L.%:>/!_^7EDD7Q!HA@^0\A<>AHKD'_IN&M;! 8ELMT?T)B0T(8K
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MY@LYOE (;.2Y=?6U!72N_'+C9M&ZWWFZOL<E.._T?2%.7T9STY,%!;Z_%Z#
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MQ9MU8E1#A:NR97XEBF'KT&X=VG3SC;-Q:&=D]/32:C5^"J_GI^JJ'=I<9+?
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M$-45<"XN@=J]+NJ1HP:%U="=MF/;C]M;1XA>2_Y"U"O8L0GAO)3 7XGZ.$>
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M"$]'0$W *S![S61Z-$*ZA/!FE4H=I[09J0)13]/4065$S;WU7P)?D>.(B6I
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MP<T5@3O0,ZN HUQC,10PE-4 *)$UN-W,EJ/E3H?YI\GVG?K$.F( 9[Q? "%
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ML]_"R+$1?K^#FS@O9N&&DBN.E,ZO%%/EEU%T.=$08T5#^$$^D/(R[7H6DLK
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M[(I:M TKN'(OWH8%?? V11(^V0VU: M6<-U>O 4+VMQMH$!L@@MJ->;0D>T
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M"@,8*Q[FI2A!ZF_")2">[E]"57&][Z#!&X,&<QTL5Q$T6%?[L[48FLFVK4U
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MTSIK]HX[UUFU)QZJ!X.QD;[7FIU&>UPM'$@'Y;O_HR;F_P=02P$"% ,4
M" #7@8]4;OR.!^D&  "2(P  "@              @ $     97@S,5\Q+FAT
M;5!+ 0(4 Q0    ( ->!CU2'Z:+AYP8  *<C   *              "  1$'
M  !E>#,Q7S(N:'1M4$L! A0#%     @ UX&/5*XY!;Q/!   EQ(   H
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M+3(P,C$Q,C,Q7VQA8BYX;6Q02P$"% ,4    " #7@8]4(!E_!&5/   T"P4
M%0              @ &#UP  :7%S="TR,#(Q,3(S,5]P<F4N>&UL4$L! A0#
M%     @ UX&/5 [Y9AD+Y@$ =#84  L              ( !&R<! &EQ<W0Q
<,&LN:'1M4$L%!@     )  D + (  $\- P    $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
