From: tabnak.ir
Subject: شیوه تهاتر بدهی‌های دولت ابلاغ شد
Date: Fri, 03 Apr 2026 21:49:07 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--613D808E7892607B086BAEDD6B3D3D5B_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----613D808E7892607B086BAEDD6B3D3D5B_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----613D808E7892607B086BAEDD6B3D3D5B_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----613D808E7892607B086BAEDD6B3D3D5B_MULTIPART_MIXED--