From: tabnak.ir
Subject: تعیین تکلیف ارزهای بدون مدرک خرید
Date: Wed, 27 May 2026 19:35:52 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--FECEA37E2043E7026C53D1D3CC98B407_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----FECEA37E2043E7026C53D1D3CC98B407_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----FECEA37E2043E7026C53D1D3CC98B407_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----FECEA37E2043E7026C53D1D3CC98B407_MULTIPART_MIXED--
