From: tabnak.ir
Subject: شرط مالیات صفر اعلام شد
Date: Sat, 13 Jun 2026 00:05:43 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E8CA5EDF917848F6EE8C346111F1912C_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E8CA5EDF917848F6EE8C346111F1912C_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----E8CA5EDF917848F6EE8C346111F1912C_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E8CA5EDF917848F6EE8C346111F1912C_MULTIPART_MIXED--
