From: tabnak.ir
Subject: وضع ۵ پایه مالیاتی جدید در بودجه ۹۸
Date: Sat, 16 May 2026 08:10:56 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--3D4596934BE68B96B8688BB37C6D5980_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----3D4596934BE68B96B8688BB37C6D5980_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----3D4596934BE68B96B8688BB37C6D5980_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----3D4596934BE68B96B8688BB37C6D5980_MULTIPART_MIXED--
