From: tabnak.ir
Subject: بخشنامه اخیر مالیات بر تراکنش‌های بانکی، تکرار ضوابط قبلی است
Date: Fri, 03 Jul 2026 16:53:19 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A33D34A49D2B3BD05E97E31E54BF43F3_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A33D34A49D2B3BD05E97E31E54BF43F3_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----A33D34A49D2B3BD05E97E31E54BF43F3_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A33D34A49D2B3BD05E97E31E54BF43F3_MULTIPART_MIXED--