Article 192 clarifies the retrospective reach of the new assessment rules. It stipulates that the provisions of Articles 148 (rectification) and 149 (revision time limits) apply to any tax assessment made by the Authority during the five-year period immediately preceding the effective date of the current Law. This ensures that the modern standards for correcting errors and the associated time limits for revisions are applied consistently to recent historical assessments, providing a bridge for the Authority to manage the transition from the old audit and assessment framework to the new one.