From: tabnak.ir
Subject: مالیات بر ارزش افزوده طلا یک سوم شد
Date: Mon, 15 Jun 2026 16:30:03 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--CB5F195A48BB34CB1006CD9D24926F5D_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----CB5F195A48BB34CB1006CD9D24926F5D_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----CB5F195A48BB34CB1006CD9D24926F5D_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----CB5F195A48BB34CB1006CD9D24926F5D_MULTIPART_MIXED--