From: tabnak.ir
Subject: قوانین مالیاتی باید اصلاح شود
Date: Mon, 15 Jun 2026 10:49:03 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--BAC5C22EA3BFB77C3DF882457BB4296D_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----BAC5C22EA3BFB77C3DF882457BB4296D_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----BAC5C22EA3BFB77C3DF882457BB4296D_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----BAC5C22EA3BFB77C3DF882457BB4296D_MULTIPART_MIXED--