Notwithstanding the provisions of the preceding paragraph, if a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act has, before July 1, 2004, submitted the certificate prescribed in that paragraph, as provided for in that paragraph, to the person paying domestic source income specified in the items of that paragraph, the provisions of Article 180 of the new Income Tax Act apply to that domestic source income which the corporation is to be paid on or after that date while the certificate remains in effect, by deeming the corporation to have presented the certificate to the person making the payment as provided for in Article 180, paragraph (1) of the new Income Tax Act.