From: tabnak.ir
Subject: اعلام مالیات بر ارزش افزوده و حداقل حقوق سال آینده
Date: Thu, 09 Apr 2026 11:56:48 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--35BE6DCA22AACCA97AAC4799FC352D05_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----35BE6DCA22AACCA97AAC4799FC352D05_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----35BE6DCA22AACCA97AAC4799FC352D05_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----35BE6DCA22AACCA97AAC4799FC352D05_MULTIPART_MIXED--