If you apply the Simplex algorithm you need a basic feasible solution. Suppose you have the following problem:
$\texttt{Minimize} \ \ 4x+y$
$x+2y\leq 3$
$4x+3y\geq 6$
$3x+y=3$
$x,y\geq 0$
Firstly we only add a slack variable and a surplus variable.
$x+2y+s_1=3$
$4x+3y-s_2=6$
$3x+y=3$
$x,y,s_1,s_2\geq 0$
A basic feasible solution does not exist. To get a basic feasible solution we add an artificial variable for the $\geq-$constraint and the equality each.
$x+2y+s_1=3$
$4x+3y-s_2+a_2=6$
$3x+y+a_3=3$
$x,y,s_1,s_2, a_2, a_3\geq 0$
Here the BFS is $(x,y,s_1,s_2, a_2, a_3)=(0,0,3,0,6,3)$. Now you start with Phase I of the simplex algorithm.
For more detailed information see here.