From: tabnak.ir
Subject: اجرای قانون جریمه مشمولان غایب تا پایان سال 97
Date: Sun, 05 Apr 2026 20:50:08 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--3F1A24EB8DC108ED1C6D6955380A6D74_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----3F1A24EB8DC108ED1C6D6955380A6D74_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----3F1A24EB8DC108ED1C6D6955380A6D74_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----3F1A24EB8DC108ED1C6D6955380A6D74_MULTIPART_MIXED--