From: tabnak.ir
Subject: چرا برای ظهرنویسی محدودیت مالیاتی ایجاد شده است؟
Date: Sat, 04 Apr 2026 21:55:02 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--49BF02C4DFB29E6B3EE473446F63B8A9_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----49BF02C4DFB29E6B3EE473446F63B8A9_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----49BF02C4DFB29E6B3EE473446F63B8A9_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----49BF02C4DFB29E6B3EE473446F63B8A9_MULTIPART_MIXED--
