From: entekhab.ir
Subject: خرید و فروش خودرو و موتورسیکلت مشمول «مالیات» شد
Date: Fri, 15 May 2026 05:34:30 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--70FF4950776A123D0A0C3C2C8541CA73_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----70FF4950776A123D0A0C3C2C8541CA73_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----70FF4950776A123D0A0C3C2C8541CA73_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----70FF4950776A123D0A0C3C2C8541CA73_MULTIPART_MIXED--