From: tabnak.ir
Subject: بند س تبصره ۶ کاملا در تناقض با شعار سال است | مالیات یک ابزار سیاستگذاری است، نه درآمدزایی | رویکرد اخیر موجب افزایش ریسک سرمایه گذاری است
Date: Sun, 28 Jun 2026 11:34:54 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--C5369A55F9BA65D607C608890B911744_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----C5369A55F9BA65D607C608890B911744_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----C5369A55F9BA65D607C608890B911744_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----C5369A55F9BA65D607C608890B911744_MULTIPART_MIXED--
