Article 159 bis 6 grants the Chairman of the Tax Authority, upon approval from the Council of Ministers, the power to adjust the quantitative and qualitative thresholds for small enterprise status. This includes the ability to modify the list of eligible activities, the maximum capital value, the gross income ceiling, and the employee count. This provision allows the government to periodically update the small business definition to reflect inflation, economic trends, or changing national policy without needing to amend the primary Income Tax Law via a Royal Decree.