From: tabnak.ir
Subject: اطلاعیه مهم سازمان امور مالیاتی/ برگشت اضافه برداشت مالیات از حقوق
Date: Thu, 30 Apr 2026 20:46:27 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--2D2F6AD89E266B65D219D4927B797EFA_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----2D2F6AD89E266B65D219D4927B797EFA_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----2D2F6AD89E266B65D219D4927B797EFA_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----2D2F6AD89E266B65D219D4927B797EFA_MULTIPART_MIXED--
