From: tabnak.ir
Subject: لایحه اصلاح نظام مالیاتی اشکالاتی داردکه باید رفع شود
Date: Tue, 02 Jun 2026 20:40:15 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E609DC1ECD532456F400312F70684955_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E609DC1ECD532456F400312F70684955_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----E609DC1ECD532456F400312F70684955_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E609DC1ECD532456F400312F70684955_MULTIPART_MIXED--
