Article 159 bis 9 sets record-keeping standards for small enterprises. They must maintain books and records necessary to determine taxable income and Article 52 withholding taxes, as determined by the Chairman. Like larger taxpayers, enterprises must preserve these records and supporting documents for at least ten years from the end of the relevant accounting period. This ensures that even small businesses have an audit trail, allowing the Tax Authority to verify the accuracy of their simplified returns and their continued eligibility for the preferential 3% tax rate.