From: tabnak.ir
Subject: مصوبه معافیت مالیات برارزش افزوده خرید اعتباری اجرا نشد
Date: Sun, 05 Apr 2026 21:09:33 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--237620180E2986FFCB375FC7D08AE4C7_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----237620180E2986FFCB375FC7D08AE4C7_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----237620180E2986FFCB375FC7D08AE4C7_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----237620180E2986FFCB375FC7D08AE4C7_MULTIPART_MIXED--
