From: tabnak.ir
Subject: مالیات بر سود سپرده‌های بانکی؛ آری یا خیر؟
Date: Thu, 02 Jul 2026 06:25:04 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--B75B71298F42FB8FD3B51AE1F465808F_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----B75B71298F42FB8FD3B51AE1F465808F_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----B75B71298F42FB8FD3B51AE1F465808F_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----B75B71298F42FB8FD3B51AE1F465808F_MULTIPART_MIXED--