From: tabnak.ir
Subject: شرایط معافیت شرکت‌ها از مالیات
Date: Wed, 06 May 2026 06:16:37 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6F379E8BA3025DAF106293FA119B1ABB_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6F379E8BA3025DAF106293FA119B1ABB_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----6F379E8BA3025DAF106293FA119B1ABB_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6F379E8BA3025DAF106293FA119B1ABB_MULTIPART_MIXED--