Article 165 provides the formula for calculating 'disputed tax'. It is defined as the mathematical difference between the total tax due as per the contested assessment and the tax that would be due on the portion of income that has NOT been objected to. Effectively, this Article isolates the tax liability associated solely with the contested items. This calculation is essential for determining how much tax the taxpayer must pay immediately (the undisputed part) versus how much they can legally apply to postpone under Article 162.