From: tabnak.ir
Subject: نگاهی به مالیات بر ارزش افزوده
Date: Sat, 13 Jun 2026 07:20:09 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--4B628AF328CE46350C0482B2D3B5FCBB_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----4B628AF328CE46350C0482B2D3B5FCBB_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----4B628AF328CE46350C0482B2D3B5FCBB_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----4B628AF328CE46350C0482B2D3B5FCBB_MULTIPART_MIXED--