From: tabnak.ir
Subject: مالیات بر حقوق و آنچه به آن توجه نشده است
Date: Thu, 18 Jun 2026 14:37:13 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--2AB22DD39360234F57A52546B3982268_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----2AB22DD39360234F57A52546B3982268_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----2AB22DD39360234F57A52546B3982268_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----2AB22DD39360234F57A52546B3982268_MULTIPART_MIXED--
