From: tabnak.ir
Subject: بخشنامه بودجه سال ۹۸ ابلاغ شد
Date: Wed, 27 May 2026 17:21:22 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--7B5A822A1D95B9AD9C9D9D681E2FE509_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----7B5A822A1D95B9AD9C9D9D681E2FE509_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----7B5A822A1D95B9AD9C9D9D681E2FE509_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----7B5A822A1D95B9AD9C9D9D681E2FE509_MULTIPART_MIXED--
