Article 159 bis 3 defines when a small enterprise loses its right to the simplified tax regime. Disqualification occurs if the enterprise: (1) fails to respond to information requests from the Authority by the deadline, or (2) experiences an event that results in non-fulfillment of the small business conditions during any accounting period. Once disqualified, the enterprise becomes subject to the standard provisions of the Income Tax Law (including the higher tax rate and full audited account requirements). This serves as an enforcement mechanism to ensure continuous compliance with small-business criteria.