From: tabnak.ir
Subject: سکه و طلا از مالیات معاف نیست
Date: Fri, 12 Jun 2026 05:42:37 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--9352DDBBF4038549E390C9634354AEA7_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----9352DDBBF4038549E390C9634354AEA7_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----9352DDBBF4038549E390C9634354AEA7_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----9352DDBBF4038549E390C9634354AEA7_MULTIPART_MIXED--
