From: tabnak.ir
Subject: محدودیت ارسال اظهارنامه مودیان مالیاتی حذف شد
Date: Sat, 13 Jun 2026 09:18:08 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--EC1E57083B2491BE200BC34F34733D84_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----EC1E57083B2491BE200BC34F34733D84_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----EC1E57083B2491BE200BC34F34733D84_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----EC1E57083B2491BE200BC34F34733D84_MULTIPART_MIXED--