From: entekhab.ir
Subject: فراخوان مشمولین مرحله پنجم مالیات بر ارزش افزوده
Date: Mon, 11 May 2026 19:24:58 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--1064B0FFD3BED41E040760025500C893_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----1064B0FFD3BED41E040760025500C893_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----1064B0FFD3BED41E040760025500C893_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----1064B0FFD3BED41E040760025500C893_MULTIPART_MIXED--