From: tabnak.ir
Subject: بررسی اشکالات مالیات بر ارزش افزوده ازسوی تولیدکنندگان
Date: Fri, 10 Apr 2026 02:16:54 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--782E7D6BB2F57149558817B0E69D2821_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----782E7D6BB2F57149558817B0E69D2821_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----782E7D6BB2F57149558817B0E69D2821_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----782E7D6BB2F57149558817B0E69D2821_MULTIPART_MIXED--
