From: tabnak.ir
Subject: معاملات ارز و سکه مشمول مالیات سنگین می‌شود
Date: Mon, 06 Apr 2026 01:15:25 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--AD885E6B8F3A78FABDA88C5843EA52EB_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----AD885E6B8F3A78FABDA88C5843EA52EB_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----AD885E6B8F3A78FABDA88C5843EA52EB_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----AD885E6B8F3A78FABDA88C5843EA52EB_MULTIPART_MIXED--
