From: tabnak.ir
Subject: چرا فرهنگ پرداخت مالیات در ایران فراگیر نیست؟
Date: Sat, 30 May 2026 07:55:52 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6915D2235F9A6DE0A0F27C6AEBC1B663_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6915D2235F9A6DE0A0F27C6AEBC1B663_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----6915D2235F9A6DE0A0F27C6AEBC1B663_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6915D2235F9A6DE0A0F27C6AEBC1B663_MULTIPART_MIXED--
