Article 159 bis 17 specifies the requirements for the annual tax filing of small enterprises. They must submit an electronic income return using the form designated by the Tax Authority. This return must include the enterprise's total income for the year, the specific expenses and costs being deducted, and the resulting taxable income and tax due. By requiring these specific data points even in a simplified filing, the Law ensures the Tax Authority can monitor the enterprise's revenue levels and confirm it remains within the statutory thresholds for the small business regime.