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The Régimen Simplificado de Confianza (RESICO) represents an innovative proposal for the Mexican tax system, aimed at simplifying tax compliance and promoting the formalization of micro, small and medium-sized companies, as well as individuals with business activities. This book presents a practical manual designed to facilitate the understanding of the tax provisions that govern RESICO, based on the principles of citizen trust and the use of technological tools. The work combines a deductive methodology with documentary and descriptive research applied to taxpayers of the irrigation unit of Module 05. As a result, a clear, useful and accessible tool was obtained: 7 out of 10 taxpayers surveyed expressed greater security in complying with their tax obligations after consulting the manual. In addition to reducing the stress related to tax procedures, this material promotes formality and offers legal certainty to those who pay taxes under this regime.