From: entekhab.ir
Subject: سازمان مالياتي براي شناسايي پردرآمدها تكليفي ندارد
Date: Sat, 13 Jun 2026 05:46:28 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A8577EC46AB6F6AAA1FA528258E1BC5D_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A8577EC46AB6F6AAA1FA528258E1BC5D_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----A8577EC46AB6F6AAA1FA528258E1BC5D_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A8577EC46AB6F6AAA1FA528258E1BC5D_MULTIPART_MIXED--
