From: tabnak.ir
Subject: مالیات بر ارزش افزوده چگونه محاسبه می‎شود؟ / چه كالاها و خدماتی معاف هستند؟
Date: Sun, 12 Apr 2026 02:02:01 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--C543A74A71EAAA20E341F3B95DC1B362_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----C543A74A71EAAA20E341F3B95DC1B362_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----C543A74A71EAAA20E341F3B95DC1B362_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----C543A74A71EAAA20E341F3B95DC1B362_MULTIPART_MIXED--
