From: tabnak.ir
Subject: ناکارآمدی نظام مالیاتی عمده ترین ضعف بودجه 92
Date: Sat, 13 Jun 2026 17:42:01 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--AF2FCE415CDA4C24D3BD1E385FAABF25_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----AF2FCE415CDA4C24D3BD1E385FAABF25_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----AF2FCE415CDA4C24D3BD1E385FAABF25_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----AF2FCE415CDA4C24D3BD1E385FAABF25_MULTIPART_MIXED--
