Article 160 bis establishes the 'pay now, argue later' principle for tax disputes. Filing an objection does not automatically suspend the taxpayer's obligation to pay the disputed tax by its original due date. The tax remains payable as per the assessment notice unless the taxpayer successfully applies for a postponement of payment under the specific rules of Section Three. This ensures that the state's revenue collection is not unduly delayed by lengthy legal disputes, while still allowing for a deferral mechanism in cases of genuine hardship or significant contention.