From: tabnak.ir
Subject: اعلام جزییات مصوبه جدید مالیاتی دولت
Date: Wed, 15 Apr 2026 11:53:07 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--366CF8811FB0DF947BBB5B240C613C69_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----366CF8811FB0DF947BBB5B240C613C69_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----366CF8811FB0DF947BBB5B240C613C69_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----366CF8811FB0DF947BBB5B240C613C69_MULTIPART_MIXED--