From: tabnak.ir
Subject: رایزنی برای مالیات بنگاه‌های صنعتی
Date: Thu, 28 May 2026 17:36:05 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--7E714A37AE25C365906826B2563CAF17_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----7E714A37AE25C365906826B2563CAF17_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----7E714A37AE25C365906826B2563CAF17_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----7E714A37AE25C365906826B2563CAF17_MULTIPART_MIXED--