From: tabnak.ir
Subject: آنچه که باید در مورد مالیات بر درآمد اصناف بدانید
Date: Fri, 17 Apr 2026 11:20:13 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A2749A90924342E6745D5BE2282D7D70_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A2749A90924342E6745D5BE2282D7D70_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----A2749A90924342E6745D5BE2282D7D70_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A2749A90924342E6745D5BE2282D7D70_MULTIPART_MIXED--