From: tabnak.ir
Subject: مزایای مالیات بر ارزش افزوده چیست؟
Date: Thu, 25 Jun 2026 20:31:32 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--FC3A8F3622110BE7F49231B88BE9D211_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----FC3A8F3622110BE7F49231B88BE9D211_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----FC3A8F3622110BE7F49231B88BE9D211_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----FC3A8F3622110BE7F49231B88BE9D211_MULTIPART_MIXED--
