From: tabnak.ir
Subject: حساب ویژه دولت روی مالیات بر ارزش افزوده
Date: Fri, 17 Apr 2026 21:27:42 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--CFE415975A62280801B2F6663EF0FFEA_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----CFE415975A62280801B2F6663EF0FFEA_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----CFE415975A62280801B2F6663EF0FFEA_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----CFE415975A62280801B2F6663EF0FFEA_MULTIPART_MIXED--
