From: tabnak.ir
Subject: اجرای قانون مالیات بر ارزش افزوده از اول مهر
Date: Fri, 05 Jun 2026 00:43:58 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--3EDA52CC8EAACED0063C87EB91304203_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----3EDA52CC8EAACED0063C87EB91304203_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----3EDA52CC8EAACED0063C87EB91304203_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----3EDA52CC8EAACED0063C87EB91304203_MULTIPART_MIXED--