From: tabnak.ir
Subject: نرخ مالیات بر ارزش افزوده افزایش یافت
Date: Sat, 30 May 2026 22:29:56 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--85DB299C63F1E8EBB766DD1F2F47D463_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----85DB299C63F1E8EBB766DD1F2F47D463_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----85DB299C63F1E8EBB766DD1F2F47D463_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----85DB299C63F1E8EBB766DD1F2F47D463_MULTIPART_MIXED--