Article 151 bis clarifies payment rules for 'deemed assessments' under Article 143 bis. Any tax due resulting from a return that is accepted by default (deemed assessment) must still be paid in accordance with the general rules of Article 151. Furthermore, this payment obligation is without prejudice to the Authority's right to later rectify or revise that deemed assessment under Article 148. This ensures that even if an assessment is deemed final by the passage of time, the taxpayer remains liable for the reported amounts and any subsequent corrections discovered later.