From: tabnak.ir
Subject: معافیت مالیاتی اشخاص فاقد درآمد
Date: Sat, 13 Jun 2026 06:08:58 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--CBA609A781AF435C01CE8A7D921EEAFA_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----CBA609A781AF435C01CE8A7D921EEAFA_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----CBA609A781AF435C01CE8A7D921EEAFA_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----CBA609A781AF435C01CE8A7D921EEAFA_MULTIPART_MIXED--