From: tabnak.ir
Subject: تکلیف مالیات خودروها و ویلاهای لاکچری مشخص شد
Date: Wed, 15 Apr 2026 05:46:10 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--2BFD564B59C9D9046678717BD265AF48_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----2BFD564B59C9D9046678717BD265AF48_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----2BFD564B59C9D9046678717BD265AF48_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----2BFD564B59C9D9046678717BD265AF48_MULTIPART_MIXED--