The globalized world in which we live requires that its players are sufficiently prepared to survive, because it is imperative that educational institutions impart knowledge that is useful to do. Therefore it is important that meaningful learning is significative in their development. Because of this it is vitally important to educate independent beings with freedom of judgment who aspires to start a business and not just work on one of them, so they need to know the requirements, documents and / or procedures that enable its constitution. This manual will allow them to practice what they have learned in real cases of their career, which demonstrates their knowledge, skills and abilities without fear and it safely performs procedures to guide them and the taxpayers who come in the form of Tax Administration Service (SAT), based in Tijuana University of Technology (UTT), the graduation and completion of professional experience within the academic unit the student acquires security to be integrated into the labor force and thus ratify the slogan "Professionals who resolved".
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