From: tabnak.ir
Subject: جزئیات اصلاحیه قانون مالیات بر ارزش افزوده
Date: Tue, 02 Jun 2026 08:40:41 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--859ABCBA13A169AE3F272A0C7D157EF2_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----859ABCBA13A169AE3F272A0C7D157EF2_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----859ABCBA13A169AE3F272A0C7D157EF2_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----859ABCBA13A169AE3F272A0C7D157EF2_MULTIPART_MIXED--