From: tabnak.ir
Subject: چه کار‌هایی جرم مالیاتی هستند و چه مجازاتی دارند؟
Date: Tue, 07 Apr 2026 19:33:45 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E9A01194BDC3FDF57FF1E4BA4B4A69E5_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E9A01194BDC3FDF57FF1E4BA4B4A69E5_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----E9A01194BDC3FDF57FF1E4BA4B4A69E5_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E9A01194BDC3FDF57FF1E4BA4B4A69E5_MULTIPART_MIXED--
