From: tabnak.ir
Subject: شرایط بخشودگی جرایم مالیاتی بهمن ماه اعلام شد
Date: Sat, 13 Jun 2026 17:18:12 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--9AE62C7498D6E9B9A300BE9E1D1932E9_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----9AE62C7498D6E9B9A300BE9E1D1932E9_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----9AE62C7498D6E9B9A300BE9E1D1932E9_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----9AE62C7498D6E9B9A300BE9E1D1932E9_MULTIPART_MIXED--