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Do I have to pay the tax debt on the due date despite an objection?

Yes, because filing an objection does not stop the collection of the tax. However, if there are serious doubts about the legality of the contested tax assessment or if enforcement of the tax assessment would result in undue hardship for you that is not required by overriding public interests, you can apply for suspension of enforcement of the contested assessment (section 361 AO).

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