From: tabnak.ir
Subject: بخشنامه‌ سازمان امور مالیاتی ربطی به لغو تعهد ارزی ندارد + اسناد
Date: Sun, 17 May 2026 15:29:47 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--997F6F472C208B76361F19EA155813AB_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----997F6F472C208B76361F19EA155813AB_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----997F6F472C208B76361F19EA155813AB_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----997F6F472C208B76361F19EA155813AB_MULTIPART_MIXED--