From: tabnak.ir
Subject: ادغام دو لایحه مالیاتی نظر وزیر اقتصاد بود
Date: Sun, 05 Apr 2026 15:33:29 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--3C77EB5051F295B0DBA7A89B54D14CDC_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----3C77EB5051F295B0DBA7A89B54D14CDC_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----3C77EB5051F295B0DBA7A89B54D14CDC_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----3C77EB5051F295B0DBA7A89B54D14CDC_MULTIPART_MIXED--
