INCOME TAXES (Tables)

3 Months Ended

12 Months Ended

May 31, 2020

Feb. 29, 2020

	For the Three Months Ended
	May 31, 2020		May 31, 2019
Current	$	-	$	-
Deferred		-		-
Total provision for income tax expense (benefit)		-		-

	For the Years Ended
	February 29, 2020			February 28, 2019
Current
USA	$	-		$	-
Hong Kong		-			-
China		-			-
Subtotal		-			-

Deferred
USA
Deferred tax assets for NOL carryforwards		389,598			--
Valuation allowance		(389,598	)		-
Net changes in deferred income tax expense (benefit)		-			-

Hong Kong
Deferred tax assets for NOL carryforwards		-			-
Valuation allowance		-			-
Net changes in deferred income tax expense (benefit)					-
China
Deferred tax assets for NOL carryforwards		477,589			-
Valuation allowance		(477,589	)		-
Net changes in deferred income tax expense (benefit)		-			-
Total provision for income tax expense (benefit)	$	-		$	-

	For the Three Months Ended
	May 31, 2020		May 31, 2019
PRC statutory rate	25.0	%	-	%
Temporary difference between US GAAP and PRC tax accounting	(25.0	)%	-	%
Effective income tax rate	-	%	-	%

	For the Years Ended
	February 29, 2020			February 28, 2019
U.S. statutory tax benefit		(21.0	)%	-		%
Permanent difference		20.0	%	-		%
Change in deferred tax asset valuation allowance		1.0	%	-		%
Hong Kong statutory tax benefit		(16.5	)%		(16.5	)%
Change in deferred tax asset valuation allowance		16.5	%		16.5	%
China statutory tax benefit		(25.0	)%	-		%
Permanent difference	-		%	-		%
Change in deferred tax asset valuation allowance		25.0	%	-		%
Effective income tax rate	-		%	-		%

	As of
	May 31, 2020			February 29, 2020
Net operating loss carry-forward	$	879,671		$	867,187
Other receivable		488,130			482,963
Deferred revenue		11,683			11,559
Valuation allowance		(1,379,483	)		(1,361,709	)
Net deferred income tax assets	$	-		$	-

	For the Years Ended
	February 29, 2020			February 28, 2019
Net operating loss carry-forward	$	867,187		$	-
Other receivable		482,963			-
Deferred revenue		11559			-
Valuation allowance		(1,361,709	)		-
Net deferred income tax assets	$	-		$	-

China VTV Ltd S-1/A