From: tabnak.ir
Subject: وجه التزام یا جریمه تأخیر تأدیه چیست؟
Date: Mon, 20 Apr 2026 08:21:22 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--FD44998A22A4DD8F8966A3B2B3B46218_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----FD44998A22A4DD8F8966A3B2B3B46218_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----FD44998A22A4DD8F8966A3B2B3B46218_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----FD44998A22A4DD8F8966A3B2B3B46218_MULTIPART_MIXED--
