Article 159 bis 23 protects the rights of small business owners by granting them full access to the tax dispute resolution system. Any tax assessment imposed on an enterprise can be disputed by following the procedures and provisions set forth in Part Six of the Law (including objections to the Chairman, grievances to the Committee, and tax suits). This ensures that small enterprises are not subject to arbitrary assessments and have the same legal recourse as large corporations to challenge the Tax Authority's findings in a court of law.