From: tabnak.ir
Subject: نظام مالیاتی کشور یکپارچه می‌شود
Date: Wed, 27 May 2026 07:04:06 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--AF4294C174C5EC62BEDEBF49E2833D6A_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----AF4294C174C5EC62BEDEBF49E2833D6A_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----AF4294C174C5EC62BEDEBF49E2833D6A_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----AF4294C174C5EC62BEDEBF49E2833D6A_MULTIPART_MIXED--
