Article 159 bis 5 provides flexibility for growing enterprises to remain in the simplified regime under certain conditions. An enterprise continues to be subject to the special small-business provisions even if: (1) it changes its activity (provided the new activity is also eligible); (2) its capital, income, or employee count increases, provided the increase does not exceed a percentage/number specifically prescribed by the Chairman; or (3) it takes on an additional activity. This prevents minor growth or operational changes from immediately triggering the more complex and costly standard tax regime requirements.