From: tabnak.ir
Subject: لایحه مالیات بر ارزش افزوده اصلاح شد
Date: Sat, 04 Apr 2026 12:52:19 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--BE2048C7B6E70726BE97A2A5C9E4CDCE_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----BE2048C7B6E70726BE97A2A5C9E4CDCE_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----BE2048C7B6E70726BE97A2A5C9E4CDCE_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----BE2048C7B6E70726BE97A2A5C9E4CDCE_MULTIPART_MIXED--