<SEC-DOCUMENT>0001663577-23-000118.txt : 20230321
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ACCESSION NUMBER:		0001663577-23-000118
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	20230320
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20230321
DATE AS OF CHANGE:		20230321

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		23750088

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><b>WASHINGTON, D.C. 20549<br />
____________________</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_90C_edei--DocumentType_c20230320__20230320_zZ5G2hypkmN5"><ix:nonNumeric contextRef="From2023-03-20to2023-03-20" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br /> <br /> </b>Date
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<span style="font-size: 16pt"><span style="text-decoration: underline"><span id="xdx_90D_edei--EntityRegistrantName_c20230320__20230320_z1p0DdLy7DMe"><ix:nonNumeric contextRef="From2023-03-20to2023-03-20" name="dei:EntityRegistrantName">iQSTEL Inc.</ix:nonNumeric></span></span></span><br />
(Exact name of registrant as specified in its charter)</p>

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

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

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

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

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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

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

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    <td style="width: 96%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)</span></td></tr>
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    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
  <tr style="vertical-align: top">
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities registered pursuant to Section 12(b) of the Act: 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">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</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">Emerging growth company&#160;&#160;&#160;<span id="xdx_902_edei--EntityEmergingGrowthCompany_c20230320__20230320_zDhyraOBNHqf"><ix:nonNumeric contextRef="From2023-03-20to2023-03-20" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">[ ]</ix:nonNumeric></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">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.&#160;&#160;&#160;&#160;&#160; [ ]</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>


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<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>SECTION 1 - REGISTRANT'S BUSINESS AND OPERATIONS</b></p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0">
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 1in"><span style="text-transform: uppercase"><b>Item 1.01</b></span></td><td><span style="text-transform: uppercase"><b>ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</b></span></td></tr>
</table>

<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">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On March 20, 2023, we entered into a Memorandum of Understanding (the &#8220;MOU&#8221;)
with Got My Idol, Inc., a Delaware corporation (&#8220;GotMy&#8221;). The MOU concerns the formation of a joint venture to implement the
commercial development of &#8220;Metaverse&#8221; products using the current Gotmy Metaverse intellectual property (herein after referred
to as &#8220;GOTMY MIP&#8221;) core development improving it, and package as products under the to be formed joint venture company and
using the JV Brand that will be owned by to be formed joint venture company. Our equity position in the new company will be 51% and GotMy
shall hold the remaining 49% of the to be formed joint venture 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">The joint venture will initiate once an entity is legally incorporated
and shall continue indefinitely, unless terminated by either party giving written notice of termination at least ninety (90) days prior
to the intended termination date.</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">Under the agreement, we will be responsible for providing the funds to
incorporate the joint venture company and for the commercial development of the company, according with the business plans of the company.
Our salesforce will offer the JV Brand Metaverse to all our customer base. The funding of the business plan will include reasonable salaries,
operating costs of the platform, marketing, sales, and those upgrades that are required in the product to be successful in commercial
development.</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">GotMy owns code repository (GOTMY MIP) and it will contribute a license
to the joint venture company for it to develop its own intellectual property. GotMy shall, in addition to other responsibilities in the
MOU, contribute to the joint venture company any commercial activity and current and future sales leads for the company to conduct its
operations.</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 will appoint 2 Directors and GotMy will appoint 1 Director. The Board
of Directors and management of the joint venture will be as follows:</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">BOARD MEMBER, CEO Jose Enrique Puente</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">BOARD MEMBER, CFO Alvaro Quintana Cardona</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">BOARD CHAIRMAN: President Leandro Jose Iglesias</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 foregoing description of the Memorandum of Understanding is not complete
and is qualified in its entirety by reference to the textof such document, which is filed as Exhibit 2.1 hereto and which is incorporated
herein by reference.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 2 &#8211; <span style="text-transform: uppercase">Financial
Information</span></b></p>

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

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<td style="width: 0"></td><td style="width: 1in"><span style="text-transform: uppercase"><b>Item 2.02</b></span></td><td><span style="text-transform: uppercase"><b>Results of Operations and Financial Condition.</b></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">On March 15, 2023, we issued press releases announcing the revenue growth
of our company&#8217;s Telecom Division through February 2023 and other matters. The press release is furnished with this Current Report
on Form 8-K as Exhibit 99.1.</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 press release is furnished with this Current Report on Form 8-K as
Exhibit 99.1. The information furnished under this Item 2.02 and Item 9.01 of this Current Report on Form 8-K, including Exhibit 99.1,
shall not be deemed to be &#8220;filed&#8221; for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise
subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any registration statement or other filing
under the Securities Act of 1933, as amended, regardless of any general incorporation by reference language in such filing, except as
shall be expressly set forth by specific reference in any such filing.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>SECTION 8 &#8211; Other Events</b></span></p>

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

<table cellpadding="0" cellspacing="0" style="width: 100%; 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: 1in"><span style="text-transform: uppercase"><b>Item 8.01</b></span></td><td><span style="text-transform: uppercase"><b>Other Events</b></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">On March 21, 2023, we issued a press release concerning the joint venture.
A copy of the press release is attached as Exhibit 99.2 to this Current Report on Form 8-K.</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 information in Item 8.01 of this Current Report on Form 8-K (including
Exhibit 99.2) shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act of 1934 (the &#8220;Exchange
Act&#8221;) or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under
the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such a filing.</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>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
Statements and Exhibits</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"><span style="text-transform: uppercase"><b>Item 9.01 Financial Statements
and Exhibits. </b></span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Exhibit No.</b></span></td>
    <td style="width: 85%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">2.1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex2_1.htm"><span style="font-family: Times New Roman, Times, Serif">Memorandum of Understanding, dated March 20, 2023</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">99.1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_1.htm"><span style="font-family: Times New Roman, Times, Serif">Press Release, dated March 15, 2023</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">99.2</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_2.htm"><span style="font-family: Times New Roman, Times, Serif">Press Release, dated March 21, 2023</span></a></td></tr>
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<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>

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<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>&#160;</b></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; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</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>iQSTEL Inc.</b></p>

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

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 0.5in">&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias<br />
Chief Executive Officer</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">Date March 21, 2023</p>

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

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<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 3.55pt 0 0 23.3pt; text-indent: 0in">&nbsp;</P>

<P STYLE="text-align: center; font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 3.55pt; margin-bottom: 0">MEMORANDUM OF UNDERSTANDING BETWEEN
IQSTEL, INC AND GOT MY IDOL, <FONT STYLE="letter-spacing: -0.2pt">INC.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.55pt 0 5.5pt; text-align: justify">THIS MEMORANDUM OF UNDERSTANDING
(herein after referred as <B>&ldquo;MOU&rdquo;</B>) is made on March 20, 2023 by and between the following parties:</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8.2pt 5.55pt 0 5.5pt; text-align: justify"><B>iQSTEL, Inc. </B>a Publicly
Listed Company (OTCQX: IQST), established under the laws of the State of Nevada, USA, with its registered office at 300 Aragon Avenue,
Suite 375, Coral Gables, Florida 33134 (herein after referred to as <B>&ldquo;iQSTEL&rdquo;</B>) represented by its President and CEO
Leandro Jose Iglesias Conde; and</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 5.6pt 0 5.5pt; text-align: justify"><B>GOT MY IDOL, Inc</B>, a Delaware
Corporation with its registered office at 85 Grand Canal Dr, St 406, Miami, FL. 33144 (herein after referred to as <B>&ldquo;GOTMY&rdquo;</B>),
represented by its Directors Jose Enrique Puente and Faustino Castro.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 8pt 0 0 5.5pt; text-align: justify">iQSTEL and GOTMY are jointly hereinafter
referred to as the <FONT STYLE="letter-spacing: -0.1pt">&ldquo;Parties&rdquo;.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.1pt">RECITALS</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.65pt 0 5.5pt; text-align: justify">The Parties have agreed to enter
into the following <B>MEMORANDUM OF UNDERSTANDING </B>(<B>MOU</B>) that will govern the terms of association and shareholders agreement
of the executing company of the <B>JOINT VENTURE (JV) </B>between the parties.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5.6pt 0 5.5pt; text-align: justify">In accordance with the foregoing,
the Parties expressly agree to be governed by the following <FONT STYLE="letter-spacing: -0.1pt">agreements:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8.2pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">1.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt">OBJECT</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.5pt; text-align: justify">The associated Parties in <B>JV
</B>pursuant to this <B>MOU</B>, will do business through a new company incorporated in the United Stated (<B>COMPANY</B>) that will have
its legal address at 300 Aragon Avenue, Suite 375, Coral Gables, Florida 33134. This <B>COMPANY</B>, will be the business entity and will
develop all the businesses that <B>JV</B>, does, neither party will act on its own behalf within the business scope of <B>JV </B>outside
of the <B>COMPANY.</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8.05pt 5.8pt 0 5.5pt; text-align: justify">The Parties agree to join
their resources and efforts in the <B>COMPANY</B> as detailed in this <B>MOU</B> to jointly develop the <B>JV </B>as follow:</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5.7pt 0 5.5pt; text-align: justify">The main business objective
of the <B>JV </B>and the COMPANY is to implement the commercial development of the <B>METAVERSE </B>product using the current <B>GOTMY
</B>Metaverse Intellectual Property (herein after referred to as <B>&ldquo;GOTMY MIP&rdquo;</B>) core development improving it, and package
as products under the <B>COMPANY</B> and using the <B>JV Brand</B> that will be owned by the</P>


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<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 3.55pt 5.65pt 0 5.5pt; text-align: justify"><B>COMPANY</B>. Initially
the parties have identified that these METAVERSE products could be commercially sell in the following markets:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin-top: 7.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">a)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.8pt">Large Telecom Carriers, offering a full METAVERSE product for its own products,
services and media content.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/148% Calibri, Helvetica, Sans-Serif; margin-top: 8.2pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">b)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.55pt">Large Telecom Carriers white label, offering several METAVERSE suites for the carriers&acute;s
customers, bringing to the carriers the ability to sell these METAVERSE suites in its own portfolio of products.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin-top: 8.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">c)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.5pt">Corporate Customers, offering several METAVERSE suites that meet any specific need
for each customer.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin-top: 7.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.05pt">d)</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.85pt">End User, the parties will create web/METAVERSE portal to allow to retail sale
the METAVERSE suites, in order to promote the rapid expansion of the METAVERSE world.</TD></TR></TABLE>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5.6pt 0 23.5pt; text-align: justify">In order to have the right
METAVERSE products and suites of products the <B>JV</B> will build over the current <B>GOTMY </B>Metaverse core, the appropriate technological
developments in order to be successful on the commercial perspective.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">2.</FONT></TD><TD>THE JOINT VENTURE IMPLEMENTED ON <FONT STYLE="letter-spacing: -0.2pt">&ldquo;JV&rdquo;</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.5pt; text-align: justify">All business operation of this Joint Venture
<B>JV </B>will be implemented in the <B>COMPANY</B>, using the <B>JV brand</B>, therefore the ownership, intellectual rights and agreements
(except for the <B>GOTMY MIP</B> that does not constitute an &ldquo;<B>Upgrade</B>&rdquo; as defined below) will be part of the <B>COMPANY</B>
and the <B>JV</B>. Any benefit of the <B>COMPANY</B>, will be distributed once it is approved by the <B>COMPANY </B>Board of Directors
and will be realized at the percentage of interests in <B>COMPANY.</B></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 8pt 0 0 5.5pt; text-align: justify">The <B>JV brand</B> and all <B>Upgrades</B>
will be of the exclusive property of the <B>COMPANY</B> and the <FONT STYLE="letter-spacing: -0.25pt"><B>JV</B>.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt; text-align: justify">The equity interests in the JV and the
<B>COMPANY</B> will be 51% to <B>iQSTEL</B>, and 49% to <FONT STYLE="letter-spacing: -0.1pt"><B>GOTMY</B>.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.55pt 0 5.5pt; text-align: justify">The <B>JV </B>will initiate once
the <B>COMPANY </B>is legally incorporated and shall continue indefinitely, unless terminated by either party giving written notice of
termination at least ninety (90) days prior to the intended termination date.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5.55pt 0 5.5pt; text-align: justify">In case the <B>JV</B> has
to be terminated, either due to breach of one of the Parties, or because it was mutually agreed not to continue with the <B>JV</B>; the
Parties will reach an agreement to settle the assets, liabilities, contracts, clients and intellectual property; always with the best
interest of safeguarding the interests of clients, the brands and the reputation of the Parties.</P>


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<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 3.55pt 5.6pt 0 5.5pt; text-align: justify">The <B>JV </B>will have an
exclusive relationship inside the Metaverse business, where all <B>IQSTEL </B>initiatives and businesses related to Metaverse will be
within the <B>JV </B>and the <B>COMPANY</B>, and likewise all <B>GOTMY </B>Metaverse initiatives and businesses will be within the <B>JV
</B>and the <B>COMPANY</B>. Notwithstanding anything to the contrary herein, nothing in this <B>MOU </B>creates an exclusive relationship
as to any Party&rsquo;s initiatives and businesses outside of the Metaverse <FONT STYLE="letter-spacing: -0.1pt">business.</FONT></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8.05pt 5.55pt 0 5.5pt; text-align: justify">In the event <B>GOTMY </B>receives
an offer from a third party to acquire <B>GOTMY </B>or its assets, that offer must be first given to the <B>JV</B> on the same terms as
offered by the third party, being that neither <B>GOTMY</B> nor shareholders of <B>GOTMY </B>will not be able to sell <B>GOTMY </B>or
dispose of its assets without first offering it to the <B>JV.</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 5.6pt 0 5.5pt; text-align: justify">In the event <B>GOTMY</B> receives
an offer from a third party to acquire <B>GOTMY MIP</B>, that offer must include, as a condition of the offer to acquire <B>GOTMY MIP</B>,
an additional offer from the third party to purchase the <B>JV </B>and the <B>COMPANY </B>and its assets, which the Parties to the <B>JV
</B>may accept or refuse in their respective discretion. In order to value the <B>JV </B>and the <B>COMPANY</B>, the services of an appraiser
approved by <B>GOTMY </B>and <B>iQSTEL </B>will be retained.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 5.6pt 0 5.5pt; text-align: justify">In the event that <B>GOTMY</B>
receives an offer to sell its interest in the <B>JV</B>, <B>iQSTEL</B> shall be given the right of first refusal to acquire the ownership
<B>GOTMY</B> holds in the <B>JV </B>on the same terms, before a sale may be made to third parties.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 5.45pt 0 5.5pt; text-align: justify">In the same way, if <B>iQSTEL
</B>receives an offer to sell its interest in the <B>JV, GOTMY </B>shall be given the right of first refusal to acquire the ownership
<B>iQSTEL </B>holds in the <B>JV</B>, before a sale is made to third parties.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 7.95pt 0 0 5.5pt; text-align: justify">Any increase of capital in the <B>COMPANY</B>,
should require the approval of both parties of the <FONT STYLE="letter-spacing: -0.25pt"><B>JV</B></FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6.75pt 0 0 5.5pt">and the <FONT STYLE="letter-spacing: -0.1pt"><B>COMPANY</B>.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">3.</FONT></TD><TD>ADMINISTRATION OF THE JOINT <FONT STYLE="letter-spacing: -0.1pt">VENTURE</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 5.7pt 0 5.5pt; text-align: justify">The business and affairs
of the Joint Venture <B>JV</B>, will be managed through a CEO that will act under the direction of the <B>COMPANY&rsquo;s </B>Board of
Directors. The Directors are hereby empowered to exercise all such powers and do all such acts and things as may be exercised or done
by the Joint Venture.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 8pt 0 0 5.5pt; text-align: justify">The Board of Directors will be appointed
as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

<P STYLE="font: 11.5pt Calibri, Helvetica, Sans-Serif; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt"><I>BOARD MEMBER, CEO</I> Jose Enrique <FONT STYLE="letter-spacing: -0.1pt">Puente</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt"><I>BOARD MEMBER, CFO</I> Alvaro Quintana <FONT STYLE="letter-spacing: -0.1pt">Cardona</FONT></P>


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<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 3.55pt 0 0 5.5pt"><I>BOARD CHAIRMAN: President</I> Leandro Jose Iglesias
<FONT STYLE="letter-spacing: -0.2pt">Conde</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">The Board of Directors may replace the Managers of <B>JV</B>
(<B>COMPANY</B>) at any time it deems it necessary or to ensure the good direction of the Joint Venture.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8.2pt 0 0 5.5pt">The members of the Board of Directors will be in their
position for a period of 2 years and all decision will be made for simple majority.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 7.95pt 0 0 5.5pt"><B>iQSTEL</B> will appoint 2 Directors and <B>GOTMY</B>
will appoint 1 <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 5.5pt">Mr. Jose Enrique Puente as the CEO of the <B>COMPANY</B>,
will maintain the technologic, corporate and commercial leadership in the <B>JV </B>(<B>COMPANY</B>) as done so far at <B>GOTMY</B>.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 7.95pt 0 0 5.5pt">The administrative and legal responsibilities in the <B>JV
(COMPANY)</B> will be under <FONT STYLE="letter-spacing: -0.1pt"><B>iQSTEL&acute;s</B></FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6.7pt 0 0 5.5pt"><FONT STYLE="letter-spacing: -0.1pt">control.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">4.</FONT></TD><TD>ADMINISTRATION OF &ldquo;JV&rdquo; <FONT STYLE="letter-spacing: -0.1pt">COMPANY</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">The general administration of <B>JV </B>will be in charge
of the members of the Board of Directors described in the previous point.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 7.95pt 0 0 5.5pt">The CEO will have the right to sign any agreement that
will not represent liability for <FONT STYLE="letter-spacing: -0.25pt">the</FONT></P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 6.75pt 0 0 5.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.1pt">COMPANY<FONT STYLE="font-weight: normal">.</FONT></FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">All documents of the <B>JV</B> that represent liabilities or
commitments of assets for the <FONT STYLE="letter-spacing: -0.1pt"><B>COMPANY</B></FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6.75pt 0 0 5.5pt">will be signed by both parties of the <B>JV</B> and the
<FONT STYLE="letter-spacing: -0.1pt"><B>COMPANY</B></FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">5.</FONT></TD><TD>RESPONSABILITIES OF <FONT STYLE="letter-spacing: -0.1pt">IQSTEL</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.8pt 0 5.5pt; text-align: justify"><B>iQSTEL </B>will be responsible
for providing the funds to incorporate the COMPANY and for the commercial development of the <B>JV</B> and the <B>COMPANY</B>, according
with the business plans of the <B>JV </B>and the <B>COMPANY</B>.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 8.2pt 0 0 5.5pt">The salesforce of <B>IQSTEL</B> will offer the <B>JV Brand</B>
Metaverse to all the <B>IQSTEL</B>&acute;s customer <FONT STYLE="letter-spacing: -0.1pt">base.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.4pt 0 5.5pt; text-align: justify">The funding of the business plan
will include reasonable salaries, operating costs of the platform, marketing, sales, and those upgrades that are required in the product
to be successful in commercial development.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">6.</FONT></TD><TD>RESPONSABILITIES OF <FONT STYLE="letter-spacing: -0.1pt">GOTMY</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt"><B>GOTMY</B> owns code repository (<B>GOTMY MIP</B>) and it
will contribute a license to the <FONT STYLE="letter-spacing: -0.1pt"><B>COMPANY</B></FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6.75pt 0 0 5.5pt">for the <B>JV</B> to develop its own intellectual
property (the <FONT STYLE="letter-spacing: -0.1pt">&ldquo;<B>Upgrades</B>&rdquo;).</FONT>&#9;<B>GOTMY</B> shall <FONT STYLE="letter-spacing: -0.2pt">also </FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 3.55pt 0 0 5.5pt; text-align: justify">contribute to the <B>COMPANY</B> any
commercial activity and current and future sales leads for <FONT STYLE="letter-spacing: -0.25pt">the</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6.75pt 0 0 5.5pt; text-align: justify"><B>JV</B> to conduct its <FONT STYLE="letter-spacing: -0.1pt">operations.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6.75pt 0 0 5.5pt"><FONT STYLE="letter-spacing: -0.2pt"></FONT></P>


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<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 3.55pt 0 0 5.5pt; text-align: justify"></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.5pt; text-align: justify"><B>GOTMY</B> will disclose to
<B>iQSTEL</B> all documents that support the licensed <B>GOTMY MIP</B> surrounding the Metaverse platform, services and products the <B>COMPANY
</B>expects to develop, market and <FONT STYLE="letter-spacing: -0.1pt">commercialize.</FONT></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 5.8pt 0 5.5pt; text-align: justify">Any intellectual property claim
or dispute against <B>iQSTEL </B>or the <B>COMPANY </B>with respect to <B>GOTMY MIP</B>, the license, and/or the <B>Upgrades</B> shall
be of the sole responsibility of <B>GOTMY</B> and <B>GOTMY </B>will hold harmless and indemnity the <B>COMPANY </B>and <B>iQSTEL </B>against
any such claim or <FONT STYLE="letter-spacing: -0.1pt">dispute<B>.</B></FONT></P>

<P STYLE="font: 11pt/148% Calibri, Helvetica, Sans-Serif; margin: 8.2pt 5.45pt 0 5.5pt; text-align: justify">As being treated of a disruptive
technology, <B>GOTMY</B>, though the <B>JV </B>will participate in conferences, seminars and talks in order to accelerate the adoption
of the technology and at the same time offering the <B>JV </B>solutions.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8.4pt 5.75pt 0 5.5pt; text-align: justify">The Parties will accelerate
to work on an improvement of the graphic capabilities of the Metaverse JV platform to turn it into a Metaverse platform that has the look
to the feel of the level that current video games have, and this update will be ready to present it at the ITW 2023 <FONT STYLE="letter-spacing: -0.1pt">event</FONT>&#9;<FONT STYLE="letter-spacing: -0.1pt">(<U>https://event.internationaltelecomsweek.com/event/106d28e1-c9ae-41ee-a1ed-
a6e26e7a50cb/summary</U>).</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">7.</FONT></TD><TD>INTELLECTUAL <FONT STYLE="letter-spacing: -0.1pt">PROPERTY</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt"><B>GOTMY</B> will retain the 100% ownership of its <B>GOTMY
<FONT STYLE="letter-spacing: -0.2pt">MIP</FONT></B><FONT STYLE="letter-spacing: -0.2pt">.</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5pt 0 5.5pt">The licensed intellectual property that <B>GOTMY</B>
contributes to the <B>JV</B> consists of the proprietary source code of a self-developed universal Metaverse engine that allows a simple
way to transform a 3D environment in GLB or GLTF formats in a Metaverse-ready asset. All the features are included in Annex 1.</P>

<P STYLE="font: 16.5pt Calibri, Helvetica, Sans-Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.75pt 0 5.5pt; text-align: justify">The Intellectual Property of
<B>GOTMY MIP </B>for the moment of the <B>MOU </B>will be detailed in Annex <FONT STYLE="letter-spacing: -0.3pt">1.</FONT></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5.8pt 0 5.45pt; text-align: justify; text-indent: 0.05pt">Any
upgrade necessary for the execution of the business plan of the <B>JV</B> associated with a client, shall be considered an <B>Upgrade
</B>and will become the exclusive intellectual property of the <B>JV </B>and the <B>COMPANY.</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 0 0 5.45pt">Each Upgrade to the platform owned by the <B>JV</B>
will be annexed to this document, describing this Upgrade in detail, and so the intellectual property generated in favor of the <B>JV</B>
will be <FONT STYLE="letter-spacing: -0.1pt">identified.</FONT></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0pt 0pt 0pt 5.45pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 3.55pt 5.65pt 0 5.5pt; text-align: justify">The Intellectual Property
related to the &ldquo;<B>Upgrade</B>&rdquo; shall not be sold, assigned, or transferred by the <B>COMPANY </B>without the prior written
consent of both parties. Furthermore, any sale, assignment, or transfer of said Intellectual Property shall only be undertaken in conjunction
with the <B>GOTMY MIP</B>.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.5pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">8.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">SEVERABILITY</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.65pt 0 5.5pt; text-align: justify">If any provision of this <B>MOU
</B>is found to be invalid or unenforceable for any reason, the remaining provisions will continue to be valid and enforceable. If a court
finds that any provision of this <B>MOU </B>is invalid or unenforceable, but that limiting such provision it would become valid and enforceable,
then such provision will be deem to be written, construed, and enforced as so <FONT STYLE="letter-spacing: -0.1pt">limited.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 5.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.5pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">9.</FONT></TD><TD STYLE="text-align: justify">PRIOR MEMORANDUM <FONT STYLE="letter-spacing: -0.1pt">SUPERSEDED</FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.15pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.5pt; text-align: justify">This Memorandum of Understanding
constitutes the entire Memorandum between the Parties relating to this subject of matter and supersedes all prior and simultaneous representations,
discussions, negotiations and Memorandums, whether written or oral.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">10.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">UNDERSTANDING</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 9.15pt 0 0 5.5pt; text-align: justify">It is mutually agreed upon and understood
by and among the Parties <FONT STYLE="letter-spacing: -0.1pt">that:</FONT></P>

<P STYLE="font: 11.5pt Calibri, Helvetica, Sans-Serif; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 45pt 0 23.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">a.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Each Party will work together in a coordinated fashion for the fulfilment of the <FONT STYLE="letter-spacing: -0.1pt">projects.</FONT></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 17.85pt 0 23.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">b.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>In no way does this <B>MOU</B> restrict involved Partners from participating in agreements with other public or private
agencies, organizations and individuals, even though, each Party will its independency, however, neither Party will enter into any association
or alliance that could compete with the <B>JV.</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 32.65pt 0 23.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">c.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>This <B>MOU</B> does not constitute a <B>JV</B>, it is a declaration of intent to establish a Joint Venture. The <B>JV </B>starts
once the <B>COMPANY </B>will be incorporated.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 7.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 17.35pt"><FONT STYLE="letter-spacing: -0.05pt">d.</FONT></TD><TD>To the extent possible, each Party will participate in the development of the <FONT STYLE="letter-spacing: -0.1pt">projects.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 17.35pt"><FONT STYLE="letter-spacing: -0.05pt">e.</FONT></TD><TD>This <B>MOU</B> shall be effective upon the signature of both <FONT STYLE="letter-spacing: -0.1pt">Parties.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 15.2pt 0 23.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">f.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Any Party may terminate its participation in this <B>MOU </B>by providing writing notice to the other Party. However, the
termination of the <B>JV </B>will be carried out after 60 days of written communication. The Parties must seek real and documented mechanisms
for the conciliation of the differences before the written communication of the termination.</P>


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<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">11.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt">CONFIDENTIALITY</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 9.15pt 11.4pt 0 5.5pt">The Parties undertake to take all necessary measures
to keep secretly and confidentially all information that has been communicated to them as such by the other Party during the execution
of this <B>MOU</B>, or that they have known in the course of its execution The obligation of this clause does not apply to:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">A.</TD><TD>All information that is in the public <FONT STYLE="letter-spacing: -0.1pt">domain;</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">B.</TD><TD>All information available to the Parties before it has been provided by the other <FONT STYLE="letter-spacing: -0.1pt">party;</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">C.</TD><TD>All information legally acquired by the Parties from sources other than the other <FONT STYLE="letter-spacing: -0.1pt">Party.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">The Parties undertake to use this information only for
the execution of this <B>MOU </B>and the proposed <B>JV</B>. Likewise, they undertake not to exploit, on their own or a third party, directly
or indirectly, all or part of this information.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 11.4pt 0 5.5pt">This obligation of confidentiality must be respected
throughout the term of this <B>MOU</B>, and once it has been terminated, for a period of two (02) years.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5pt 0 5.5pt">Any violation or breach, by one or another Party
of this stipulation, entails the obligation, for that Party that committed said breach, to pay the other Party compensatory compensation,
without prejudice, of the right of the Party considered affected to exercise or initiate all relevant actions in order to impose the sanctions
that legally proceed.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">12.</FONT></TD><TD>BREACH OF <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">The Parties commit themselves to strict compliance with
each of the agreements contained therein and any legal regulations that may apply to them.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 5pt 0 5.5pt">The Parties also undertake to provide the necessary
means to ensure compliance with this <B>MOU</B>, both for themselves and for the rest of the Parties to comply with. Thus, they undertake
to participate actively in all the acts and / or decision making of the Joint Venture, thus contributing to its proper functioning.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5pt 0 5.5pt">In the event of breach of this <B>MOU</B> by any
of the Parties, said non-complying Party (or Parties) will be notified in writing by the Party (or Parties) that if it has complied or
is deemed to be harmed by the breach. The notification must clearly and expressly contain the cause or reason for the alleged breach.
As long as said breach is rectifiable, a period of sixty (60) calendar days will be granted, from the date on which the notification was
received by the defaulting Party, for it to proceed to correct it or to take the necessary actions to correct it.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0pt 5pt 0pt 5.5pt">&nbsp;</P>


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<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 3.55pt 5pt 0 5.5pt">After the deadline to put an end to the breach,
without it having been remedied or, in the case of a non-rectifiable breach by the injured or compliant Party or Parties may opt for:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 7.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="letter-spacing: -0.05pt">a)</FONT></TD><TD>demand compliance with the breached obligation or agreement; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 40.7pt 0 5.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>demand that the <B>MOU</B> be resolved with respect to itself, freeing itself from any obligation arising from it with immediate
effect; or</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 7.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt"><FONT STYLE="letter-spacing: -0.05pt">c)</FONT></TD><TD>demand payment in favor of the Joint Venture of the damages caused; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 12.8pt 0 5.5pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Cumulatively demand the fulfilment of the breached obligation or agreement and the satisfaction of the payment of the damages
caused.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 11.4pt 0 5.5pt">Except in cases of breach of the obligations
of confidentiality and non-competition, the payment referred to in sections c. and d. will consist in the payment to the Joint Venture
for the damages that could be derived from the eventual breach, and the compensation of all the expenses that had been caused, including,
in an enunciatively and non-exhaustive way, the fees of any professional hired for its intervention by non-compliance as legal and tax
advisors, notaries, etc.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 8pt 0 0 5.5pt">In case of non-compliance attributable to two or more
Parties, the responsibility shall be attributed to them jointly.</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 7.95pt 5pt 0 5.5pt">For the fulfilment of the obligations of a Party
that is not a natural person and of the consequences of its non-compliance, the non-fulfilling Party itself will respond jointly and,
where appropriate, those other Parties that individually or collectively hold control of the non- fulfilling party.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">13.</FONT></TD><TD>PERSONAL <FONT STYLE="letter-spacing: -0.1pt">NATURE</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.5pt; text-align: justify">This <B>MOU </B>is considered
strictly held &quot;intuitu personae&quot; and in response to this none of the Parties may transfer it or assign it, totally or partially,
under penalty of resolution thereof, without having previously obtained and in each case, express authorization by the other part given
in writing. In case of violation of this clause, the affected party may exercise the pertinent legal actions in order to demand and obtain
the effective repair of the damages suffered.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">14.</FONT></TD><TD>APPLICABLE <FONT STYLE="letter-spacing: -0.25pt">LAW</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0 5.7pt 0 5.5pt; text-align: justify">This <B>MOU</B> shall be governed
and interpreted exclusively in accordance with the laws of the city of Miami, State of Florida of the United States of America. The differences,
interpretations, litigation and any controversy between the Parties that exceed one hundred thousand US dollars US $ 100,000.00), will be settled in accordance with
what is established by the North American legislation in the matter of INTERNATIONAL ARBITRATION.</P>


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<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0pt 0pt 0pt 5.5pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin-top: 7.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 23.45pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="letter-spacing: -0.05pt">15.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt">NOTIFICATIONS</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">Any notification regarding this contract must be made to the
following <FONT STYLE="letter-spacing: -0.1pt">addresses:</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt; text-indent: 0in">IQSTEL, <FONT STYLE="letter-spacing: -0.25pt">INC</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/210% Calibri, Helvetica, Sans-Serif; margin: 0 291pt 0 5.5pt">300 Aragon Ave, Suite 375 Coral Gables, Florida 33134
Attention: Leandro Iglesias</P>

<P STYLE="font: 11pt/13.3pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt"></P>

<P STYLE="font: 7.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 5.05pt 0 0 5.5pt; text-indent: 0in">GOT MY IDOL <FONT STYLE="letter-spacing: -0.25pt">INC</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">85 Grand Canal Dr, St <FONT STYLE="letter-spacing: -0.25pt">406</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">Miami FL. <FONT STYLE="letter-spacing: -0.1pt">33144</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 5.5pt">Attention: Jose Enrique <FONT STYLE="letter-spacing: -0.1pt">Puente</FONT></P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 5.5pt"></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 5.05pt 0 0 5.5pt">IN WITNESS WHEREOF the parties have executed this
Memorandum of Understanding as of the day and year first above written.</P>

<P STYLE="font: 9.5pt Calibri, Helvetica, Sans-Serif; margin: 0.45pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 15.35pt; text-indent: 0in"></P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 15.35pt; text-indent: 0in"><FONT STYLE="font-family: calibri; letter-spacing: -0.25pt">&nbsp;</FONT></P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 15.35pt; text-indent: 0in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 45%"><FONT STYLE="font-family: calibri"><B>iQSTEL, <FONT STYLE="letter-spacing: -0.25pt">INC</FONT>&#9;</B></FONT></TD>
  <TD STYLE="width: 5%"><FONT STYLE="font-family: calibri"><B>&nbsp;</B></FONT></TD>
  <TD STYLE="width: 45%"><FONT STYLE="font-family: calibri"><B>GOT MY IDOL, <FONT STYLE="letter-spacing: -0.25pt">INC</FONT></B></FONT></TD>
  <TD STYLE="width: 5%"><FONT STYLE="font-family: calibri"><B>&nbsp;</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">/s/ Leandro Jose Iglesias Conde</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">/s/ Jose Enrique Puente</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">Printed Name: Leandro Jose Iglesias Conde</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">Printed Name: Jose Enrique Puente</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">Title: President &amp; CEO</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">Title: Director</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">/s/ Faustino Castro</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">Printed Name: Faustino Castro</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: calibri">Title: Director</FONT></TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 15.35pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.25pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><B></B></P>


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<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 0pt 55.45pt 0pt 55.4pt; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 11pt Calibri, Helvetica, Sans-Serif; margin: 3.55pt 55.45pt 0 55.4pt; text-align: center; text-indent: 0in">ANNEX
<FONT STYLE="letter-spacing: -0.5pt">1</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 7.95pt 55.75pt 0 55.4pt; text-align: center"><B>GOTMY METAVERSE INTELLECTUAL
PROPERTY (GOTMY MIP) <FONT STYLE="letter-spacing: -0.1pt">FEATURES</FONT></B></P>

<P STYLE="font: 13pt Calibri, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 5.6pt 0 5.5pt; text-indent: 0in">-<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT>Video game engine developed on Unity 3D for the WebGL platform, accessible from a browser on desktop, mobile and tablet.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Customizable avatars: own integrations on top of Ready Player Me and Union <FONT STYLE="letter-spacing: -0.1pt">Avatars.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.75pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Multiplayer: own development on the Fusion platform of Photon <FONT STYLE="letter-spacing: -0.1pt">Engine.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.75pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Multi-videoconference: own development on the Agora <FONT STYLE="letter-spacing: -0.1pt">platform.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.7pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Live video streaming: own development on Livepeer and Renderheads AV <FONT STYLE="letter-spacing: -0.2pt">Pro.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.75pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Interaction between attendees through private text messages and multi video <FONT STYLE="letter-spacing: -0.1pt">conference.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.75pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Bubble mode to protect attendees from harassment by other <FONT STYLE="letter-spacing: -0.1pt">avatars.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Spatial audio to facilitate the existence of several screens in the same 3D <FONT STYLE="letter-spacing: -0.1pt">environment.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.75pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Controls adapted and differentiated for desktop and mobile/tablet <FONT STYLE="letter-spacing: -0.1pt">users.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.75pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Movement of the avatar for the mobile user through the gyroscope of the <FONT STYLE="letter-spacing: -0.1pt">terminal.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.7pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Seamlessly change between landscape and portrait mode for mobile <FONT STYLE="letter-spacing: -0.1pt">users.</FONT></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
                                                                                                                                                                                               <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>-<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></TD><TD>Backend for user management: own development on PHP and integration with Microsoft <FONT STYLE="letter-spacing: -0.1pt">PlayFab.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>Integration with the Metamask wallet for access restricted by token or by <FONT STYLE="letter-spacing: -0.2pt">NFT.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 6.7pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 5.8pt">-</TD><TD>&ldquo;Magic link&rdquo; feature to access the metaverse using an unique URL per <FONT STYLE="letter-spacing: -0.1pt">user.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><B>IQST &ndash; iQSTEL Announces 25% Revenue Growth On Track To Reach
$105 Million 2023 Annual Forecast</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #1D2228">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #1D2228">March 15<SUP>th</SUP>, 2023 - New York, NY --- iQSTEL
Inc. (OTCQX:<B>&nbsp;IQST)</B>&nbsp;today announced the company&rsquo;s year-to-date (YTD) revenue for its Telecom Division through Feb
28<SUP>th</SUP> is $16.4 million (unaudited), an increase of 25% compared to $13.1 million for the same period in 2022.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #1D2228">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #1D2228">Considering that the company&rsquo;s revenue stream
is historically higher in the second half of the year, management is confident the YTD performance is on track to reach the company&rsquo;s
$105 million annual revenue forecast organically before the benefit of sales from new lines of business and before the benefit of any
anticipated contribution from acquisitions.</P>

<P STYLE="font: 12pt/150% Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #1D2228">Management is also confident the company is on track
to report <I>Positive Consolidated Operating Income in 2023 for the entire PubCo</I> as a result of the ongoing benefit of operational
streamlining and the anticipated benefit from iQSTEL&rsquo;s newer lines of business to include its Electric Vehicle, Fintech and Internet
of Things (IoT) Divisions.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&ldquo;iQSTEL continues into 2023 to realize steady and exceptional
growth,&rdquo; said Leandro Iglesias, CEO of iQSTEL. &ldquo;After reaching $93 million in revenue in FY-2022, we are already realizing
25% growth YTD through Feb 28<SUP>th</SUP> this year compared to the same period in 2022. Our 2023 financial objectives are well withing
our sites as our products and services gain more and more recognition within their respective markets.&rdquo;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">Stay tuned for regular shareholder updates.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228"><B>About iQSTEL Inc.:</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white"><FONT STYLE="color: #1D2228">iQSTEL
Inc. (OTCQX: IQST) (</FONT><FONT STYLE="color: #0F69FF"><B>www.iQSTEL.com</B></FONT><FONT STYLE="color: #1D2228">) is a US-based publicly
listed company holding an Independent Board of Directors and Audit Committee with a presence in 19 countries and 70 employees offering
leading-edge services through its four business lines. The Telecom Division (www.iqstelecom.com), which represents the majority of current
operations, offers VoIP, SMS, proprietary Internet of Things (IoT) solutions, and international fiber-optic connectivity through its subsidiaries:
Etelix, SwissLink, Smartbiz, Whisl, IoT Labs, and QGlobal SMS. The Fintech business line (</FONT><FONT STYLE="color: #0F69FF"><B>www.globalmoneyone.com</B></FONT><FONT STYLE="color: #1D2228">)
(</FONT><FONT STYLE="color: #0F69FF"><B>www.maxmo.vip</B></FONT><FONT STYLE="color: #1D2228">) offers a complete Fintech ecosystem MasterCard
Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet (Remittances, Mobile Top Up). Our Fintech subsidiary, Global Money One,
is to provide immigrants access to reliable financial services that make it easier to manage their money and stay connected with their
families back home. The BlockChain Platform Business Line (</FONT><FONT STYLE="color: #0F69FF"><B>www.itsbchain.com</B></FONT><FONT STYLE="color: #1D2228">)
offers our proprietary Mobile Number Portability Application (MNPA) to serve the in-country portability needs through its subsidiary,
itsBchain. The Electric Vehicle (EV) Business Line (</FONT><FONT STYLE="color: #0F69FF"><B>www.evoss.net</B></FONT><FONT STYLE="color: #1D2228">)
offers electric motorcycles to work and have fun in the USA, Spain, Portugal, Panama, Colombia, and Venezuela. EVOSS is also working on
the development of an EV Mid Speed Car to serve the niche of the 2nd car in the family.</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt; background-color: white"><FONT STYLE="color: #1D2228"></FONT></P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">Safe Harbor Statement:
Statements in this news release may be &quot;forward-looking statements&quot;. Forward-looking statements include, but are not limited
to, statements that express our intentions, beliefs, expectations, strategies, predictions, or any other information relating to our future
activities or other future events or conditions. These statements are based on current expectations, estimates, and projections about
our business based partly on assumptions made by management. These statements are not guarantees of future performance and involve risks,
uncertainties, and assumptions that are difficult to predict. Therefore, actual outcomes and results may and are likely to differ materially
from what is expressed or forecasted in forward-looking statements due to numerous factors. Any forward-looking statements speak only
as of the date of this news release, and iQSTEL Inc. undertakes no obligation to update any forward-looking statement to reflect events
or circumstances after the date of this news release. This press release does not constitute a public offer of any securities for sale.
Any securities offered privately will not be or have not been registered under the Act and may not be offered or sold in the United States
absent registration or an applicable exemption from registration requirements.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228"><B>iQSTEL Inc.</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">IR US Phone: 646-740-0907</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white"><FONT STYLE="color: #1D2228">IR Email:&nbsp;</FONT><FONT STYLE="color: #0F69FF"><B>investors@iqstel.com</B></FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 7.5pt 0 11.25pt; background-color: white; color: #1D2228"><B>Contact Details</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">iQSTEL Inc.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">+1 646-740-0907</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #0F69FF">investors@iqstel.com</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 7.5pt 0 11.25pt; background-color: white; color: #1D2228"><B>Company Website</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #0F69FF">https://www.iqstel.com/</P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><B>IQST &ndash; iQSTEL Announces Metaverse Solution Targeting $61 Billion
Market </B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="color: #1D2228">March 21, 2023, New York, NY --- iQSTEL
Inc. (OTCQX:<B>&nbsp;IQST)</B>&nbsp;today announced entering into a Joint Venture (JV) with GOTMY to accelerate the launch of a turnkey,
white label metaverse solution for iQSTEL&rsquo;s telecommunication customers. The metaverse market size by revenue is estimated to currently
be worth </FONT>$61.8 billion and expected to grow to $426.9 billion by 2027<FONT STYLE="color: #1D2228">.</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">iQSTEL currently delivers
over $90 million in annual base revenue from its telecommunications offerings while expanding upon its base to include <I>a comprehensive
suite of new services designed to satisfy basic human needs in a modern world: ubiquitous communications; financial freedom, and clean,
affordable mobility.</I></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">iQSTEL&rsquo;s telecommunications
division is already profitable and management expects the EV and Fintech divisions to generate new profit streams this year.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white"><FONT STYLE="color: #222222">GOTMY has expanded
its personalized live video marketplace and platform offered through an app available for iPhone, Android and PC enabling content creators
and internet influencers to host and monetize online events. GOTMY now offers a white label metaverse solution empowering brands, large
and small, to host 3D events where participants can interact with the brand and even buy from the brand in an online store without downloading
any app or using a wallet. Learn more about GOTMY </FONT>here<FONT STYLE="color: #222222">.</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">Through the JV with GOTMY,
iQSTEL will offer its telecommunication carrier clients a white label solution enabling telecommunication carriers to interact with their
customers (end users, and enterprises) through a metaverse platform.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">The iQSTEL white label metaverse
solution developed in partnership with GOTMY will be tailored to provide telecom carriers with a distinctive and immersive customer experience.
In line with GOTMY&rsquo;s mission to offer universally accessible experiential spaces, the iQSTEL solution for telecom carriers is intended
to accommodate all mobile phone users, not just those with high-end VR headsets.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; background-color: white; color: #222222">Jose E. Puente,&nbsp;CEO&nbsp;of
GOTMY, expressed his enthusiasm for the collaboration: &quot;We are eager to initiate this joint venture with iQSTEL, introducing our
technology to the telecommunications market. We firmly believe that our white label metaverse will enable telecom carriers to provide
exceptional and engaging experiences for their customers, while ensuring that these experiences are accessible to a broader audience.&quot;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">IQSTEL management believes
the metaverse will become as ubiquitous as the Internet serving as a standardized gateway for all content, products, services, and customer
support services.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt; background-color: white; color: #222222">&nbsp;</P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white"><FONT STYLE="color: #222222">In conjunction
with the GOTMY JV, iQSTEL also announces the new iQSTEL Metaverse business division, with </FONT>Jose Enrique Puente <FONT STYLE="color: #222222">as&nbsp;CEO.
The first business objective of the new Metaverse division is to complete a graphic design upgrade and launch the iQSTEL metaverse solution
next quarter.</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; background-color: white; color: #222222">Leandro Iglesias
commented &quot;We are very excited to launch our own metaverse platform. I have personally known Jose Enrique Puente for more than 15
years. He is a highly qualified entrepreneur and visionary with an impressive track record. iQSTEL is fortunate to have him on board.
Under Jose&rsquo;s leadership I expect our metaverse platform to first differentiate iQSTEL within the telecommunications carrier market
and then to subsequently grow and expand into becoming the tie that unifies <I><U>iQSTEL&rsquo;s telecommunications, financial and mobility
solutions into a seamless single offering satisfying basic human needs in a modern world: ubiquitous communications, financial freedom
and clean, affordable mobility</U></I>. Look for iQSTEL to launch the Joint Venture Metaverse Brand and Product next quarter adding to
our telecommunications income and potentially compelling an increase to our current $105 million annual revenue forecast.&rdquo;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; background-color: white; color: #222222">The iQSTEL and GOTMY
partnership is set to revolutionize the telecommunications industry by presenting carriers with a leading, innovative approach to connecting
with their customers. By merging the expertise of two industry-leading companies, this trailblazing solution promises to make a substantial
impact within the telecommunications sector.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228"><B>About iQSTEL Inc.:</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white"><FONT STYLE="color: #1D2228">iQSTEL
Inc. (OTCQX: IQST) (</FONT><FONT STYLE="color: #0F69FF"><B>www.iQSTEL.com</B></FONT><FONT STYLE="color: #1D2228">) is a US-based publicly
listed company holding an Independent Board of Directors and Audit Committee with a presence in 19 countries and 70 employees offering
leading-edge services through its four business lines. The Telecom Division (www.iqstelecom.com), which represents the majority of current
operations, offers VoIP, SMS, proprietary Internet of Things (IoT) solutions, and international fiber-optic connectivity through its subsidiaries:
Etelix, SwissLink, Smartbiz, Whisl, IoT Labs, and QGlobal SMS. The Fintech business line (</FONT><FONT STYLE="color: #0F69FF"><B>www.globalmoneyone.com</B></FONT><FONT STYLE="color: #1D2228">)
(</FONT><FONT STYLE="color: #0F69FF"><B>www.maxmo.vip</B></FONT><FONT STYLE="color: #1D2228">) offers a complete Fintech ecosystem MasterCard
Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet (Remittances, Mobile Top Up). Our Fintech subsidiary, Global Money One,
is to provide immigrants access to reliable financial services that make it easier to manage their money and stay connected with their
families back home. The BlockChain Platform Business Line (</FONT><FONT STYLE="color: #0F69FF"><B>www.itsbchain.com</B></FONT><FONT STYLE="color: #1D2228">)
offers our proprietary Mobile Number Portability Application (MNPA) to serve the in-country portability needs through its subsidiary,
itsBchain. The Electric Vehicle (EV) Business Line (</FONT><FONT STYLE="color: #0F69FF"><B>www.evoss.net</B></FONT><FONT STYLE="color: #1D2228">)
offers electric motorcycles to work and have fun in the USA, Spain, Portugal, Panama, Colombia, and Venezuela. EVOSS is also working on
the development of an EV Mid Speed Car to serve the niche of the 2nd car in the family.</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt; background-color: white"><FONT STYLE="color: #1D2228"></FONT></P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt; background-color: white"><FONT STYLE="color: #1D2228">&nbsp;</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">Safe Harbor Statement:
Statements in this news release may be &quot;forward-looking statements&quot;. Forward-looking statements include, but are not limited
to, statements that express our intentions, beliefs, expectations, strategies, predictions, or any other information relating to our future
activities or other future events or conditions. These statements are based on current expectations, estimates, and projections about
our business based partly on assumptions made by management. These statements are not guarantees of future performance and involve risks,
uncertainties, and assumptions that are difficult to predict. Therefore, actual outcomes and results may and are likely to differ materially
from what is expressed or forecasted in forward-looking statements due to numerous factors. Any forward-looking statements speak only
as of the date of this news release, and iQSTEL Inc. undertakes no obligation to update any forward-looking statement to reflect events
or circumstances after the date of this news release. This press release does not constitute a public offer of any securities for sale.
Any securities offered privately will not be or have not been registered under the Act and may not be offered or sold in the United States
absent registration or an applicable exemption from registration requirements.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228"><B>iQSTEL Inc.</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">IR US Phone: 646-740-0907</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white"><FONT STYLE="color: #1D2228">IR Email:&nbsp;</FONT><FONT STYLE="color: #0F69FF"><B>investors@iqstel.com</B></FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 7.5pt 0 11.25pt; background-color: white; color: #1D2228"><B>Contact Details</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">iQSTEL Inc.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #1D2228">+1 646-740-0907</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #0F69FF">investors@iqstel.com</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 7.5pt 0 11.25pt; background-color: white; color: #1D2228"><B>Company Website</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 0 9.6pt; background-color: white; color: #0F69FF">https://www.iqstel.com/</P>

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<DESCRIPTION>XBRL LABEL FILE
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      <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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>7
<FILENAME>iqst-20220511_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: 5.17c -->
    <!-- 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">
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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" />
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>8
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139813604942512">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Mar. 20, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></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="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Mar. 20,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(954)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td>dei:edgarStateCountryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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>
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<td>dei_</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="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 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_PreCommencementIssuerTenderOffer</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="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 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_PreCommencementTenderOffer</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="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> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_SolicitingMaterial</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="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 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_WrittenCommunications</td>
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<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
