Article 159 bis 20 subjects small enterprise tax returns to the same oversight as larger corporate entities. It specifies that the Tax Authority's investigation of these returns and their attached income statements shall be conducted in accordance with the sampling and risk-based standards of Article 142. This ensures that small businesses are aware that their simplified filings are still liable for audit. This deterrent effect is crucial for maintaining compliance with the capital and income thresholds that justify the enterprise's access to the preferential 3% tax rate.