Article 159 bis 22 establishes the payment obligations for small businesses. Any tax due as per the enterprise's self-filed return must be paid within the same time limit specified for filing that return (three months). Furthermore, enterprises remain subject to general collection provisions, including rules for deemed assessments (Article 151 bis), joint liability (Article 152), installments (Article 153), and late payment penalties/forced collection (Articles 154-158). This ensures that while the tax rate is lower, the mechanisms for timely collection and legal enforcement of tax debts remain robust for the SME sector.