From: entekhab.ir
Subject: ماليات بر ارزش افزوده سكه ، قانوني است
Date: Thu, 30 Apr 2026 05:02:00 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--FC642A33F6BC251DD128ECDD42605869_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----FC642A33F6BC251DD128ECDD42605869_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----FC642A33F6BC251DD128ECDD42605869_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

AAABAAEAEBAAAAEAIABoBAAAFgAAACgAAAAQAAAAIAAAAAEAIAAAAAAAAAQAAAAAAAAAAAAAAAAA
AAAAAAD/////////////////////////////////////////////////////////////////////
////////////////////////////////////////////////////////////////////////////
////////////////////////////////////4OD3/8TE8f/W1vX/////////////////////////
/////////////////////////////////////////////8/P8/94eN//dnbf/83N8///////////
//////////////////////////////////////////////////////+4uO7/RETT/yEhy/9tbd3/
ysry//39/v/////////////////////////////////////////////////09Pz/h4fj/ycnzf8A
AMT/FxfJ/2Nj2v/MzPP/+vr9//7+/v/////////////////////////////////5+f3/yMjy/0ND
0/8JCcb/CwvG/xAQx/8NDcf/S0vV/9bW9f/19fz//f3+////////////////////////////1tb2
/1ZW2P8SEsj/DQ3G/01N1f9wcN3/ERHI/wAAxP9ISNX/zMzz//b2/f//////////////////////
/////9/f+P9tbd3/GhrK/0RE1P+xse3/6+v6/6Sk6f8YGMr/AADE/yoqzf+mpur/7e37////////
///////////////6+v7/39/4/3194f+UlOb/29v3//z8/v/r6/r/sLDt/yAgy/8KCsb/LCzO/46O
5P/i4vj///////////////////////v7/v/e3vf/4+P4//b2/f///////Pz+/+/v+/+ioun/NTXQ
/xAQyP8rK83/fHzg/9fX9f////////////////////////////7+///+/v//////////////////
7Oz6/6Gh6f9CQtP/EhLI/yUlzP9ubt3/ysry//39/v//////////////////////////////////
///////////////v7/v/oqLp/1JS1/8nJ83/ODjR/4eH4//n5/n/////////////////////////
//////////////////////////////Ly+/+6uu//iork/3194f+OjuX/2dn2////////////////
////////////////////////////////////////////////////////////////////////////
////////////////////////////////////////////////////////////////////////////
////AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAA==

----FC642A33F6BC251DD128ECDD42605869_MULTIPART_MIXED--