Article 159 bis 7 clarifies that although small enterprises enjoy a simplified tax rate and rules, they are not exempt from the Law's core investigative and anti-avoidance powers. Specifically, provisions related to the Authority's right to information (Articles 21-25), judicial enforcement (Article 27), confidentiality (Articles 28-29), and international double taxation/anti-avoidance (Articles 124-133) remain fully applicable. This ensures that while small businesses have a lower administrative burden, the Tax Authority maintains its ability to audit them, combat tax evasion, and fulfill international transparency obligations.