From: tabnak.ir
Subject: لایحه‌اصلاح‌قانون‌مالیات‌های‌مستقیم‌با‌عجله‌تدوین‌شده‌است
Date: Thu, 04 Jun 2026 17:03:05 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--C8FE73674EFCF697C796B49F9FAD17C8_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----C8FE73674EFCF697C796B49F9FAD17C8_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----C8FE73674EFCF697C796B49F9FAD17C8_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----C8FE73674EFCF697C796B49F9FAD17C8_MULTIPART_MIXED--
