The provisions of Article 190 and Appended Tables II through V of the New Income Tax Act apply to salary or other wages as prescribed in Article 183, paragraph (1) of the New Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern salary or other wages as prescribed in Article 183, paragraph (1) of the Former Income Tax Act that were to be paid before that date.