From: tabnak.ir
Subject: مقررات مالیاتی خدمات پس از فروش ابلاغ شد
Date: Wed, 06 May 2026 09:26:32 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--99F14D9E29FC3AD386ABD161244D5797_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----99F14D9E29FC3AD386ABD161244D5797_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----99F14D9E29FC3AD386ABD161244D5797_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----99F14D9E29FC3AD386ABD161244D5797_MULTIPART_MIXED--
