From: tabnak.ir
Subject: پرداخت از طریق سیستم بانکی، شرط پذیرش هزینه قابل‌قبول مالیاتی
Date: Thu, 18 Jun 2026 08:57:16 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--AA2DA5C2C68F073E5AD88148E6AC2916_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----AA2DA5C2C68F073E5AD88148E6AC2916_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----AA2DA5C2C68F073E5AD88148E6AC2916_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----AA2DA5C2C68F073E5AD88148E6AC2916_MULTIPART_MIXED--