From: tabnak.ir
Subject: ابهام شورای نگهبان درباره مالیات مناطق ویژه اقتصادی
Date: Sun, 12 Apr 2026 01:53:53 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--41D63B27A832A4B90063B0C1420A9C71_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----41D63B27A832A4B90063B0C1420A9C71_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----41D63B27A832A4B90063B0C1420A9C71_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----41D63B27A832A4B90063B0C1420A9C71_MULTIPART_MIXED--