From: entekhab.ir
Subject: مالیات‌های معاف کجا خرج می‌شوند؟
Date: Wed, 10 Jun 2026 23:26:39 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E6B22A07CDF604B5043A9D9A8B7ECC8A_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E6B22A07CDF604B5043A9D9A8B7ECC8A_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----E6B22A07CDF604B5043A9D9A8B7ECC8A_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E6B22A07CDF604B5043A9D9A8B7ECC8A_MULTIPART_MIXED--
