From: tabnak.ir
Subject: گروه‌بندی مشاغل مالیاتی چگونه تعیین می‌شود
Date: Sun, 03 May 2026 12:15:10 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--381998F165BB560DB3A4C78019DE9F60_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----381998F165BB560DB3A4C78019DE9F60_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----381998F165BB560DB3A4C78019DE9F60_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----381998F165BB560DB3A4C78019DE9F60_MULTIPART_MIXED--