Article 159 bis 4 specifies exactly when a disqualified enterprise must start following standard tax rules. The transition to the general provisions of the Law takes effect from the tax year immediately following the year in which the enterprise either failed to respond to the Authority or ceased to meet the eligibility criteria. This provides a clear 'cut-off' date for the business to upgrade its accounting systems and prepare for the 15% tax rate, ensuring a structured transition from the simplified enterprise regime to full corporate tax compliance.