From: tabnak.ir
Subject: جوابیه دیوان عدالت اداری درمورد مالیات حق عائله‌مندی
Date: Sun, 03 May 2026 13:00:29 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--BBC232787B5E3EE2CFF1E3E8BC8AEDA8_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----BBC232787B5E3EE2CFF1E3E8BC8AEDA8_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----BBC232787B5E3EE2CFF1E3E8BC8AEDA8_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----BBC232787B5E3EE2CFF1E3E8BC8AEDA8_MULTIPART_MIXED--