From: tabnak.ir
Subject: مالیات برارزش افزوده مانع تولید در کشور
Date: Mon, 06 Apr 2026 02:42:14 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--1A7996CA5E269DB3A46F0839950393BC_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----1A7996CA5E269DB3A46F0839950393BC_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----1A7996CA5E269DB3A46F0839950393BC_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----1A7996CA5E269DB3A46F0839950393BC_MULTIPART_MIXED--