From: tabnak.ir
Subject: افزایش مالیات بر ارزش افزوده خلاف قانون است؟
Date: Wed, 03 Jun 2026 22:12:19 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--85C91785607FC208B4A189C30877C870_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----85C91785607FC208B4A189C30877C870_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----85C91785607FC208B4A189C30877C870_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----85C91785607FC208B4A189C30877C870_MULTIPART_MIXED--