New tax deductions applicable for last year's income tax filing?

Hi Everyone, below is a link of the tax calculation and various tax deductions. My question is are the new tax deductions (i.e. 88K NT to 92K NT for Tax Allowance) in effect for last year’s income which you will file this year? or just beginning this year’s income (til the end of time) which you will file next year?
https://www.gov.tw/News_Content.aspx?n=26&s=534742