From: tabnak.ir
Subject: جزییات ضمانت‌های اجرایی برخورد با جرائم مالیاتی
Date: Thu, 18 Jun 2026 03:42:15 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--1B863875D3DCA449F44E75AC81DEC5AC_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----1B863875D3DCA449F44E75AC81DEC5AC_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----1B863875D3DCA449F44E75AC81DEC5AC_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----1B863875D3DCA449F44E75AC81DEC5AC_MULTIPART_MIXED--