From: entekhab.ir
Subject: سازمان امور مالیاتی: هدف قانون مالیات بر سوداگری اول شفافیت و سپس درآمد است
Date: Sat, 30 May 2026 13:16:45 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--D3509CCBFC6EB08DE5B872FFFB90F00D_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----D3509CCBFC6EB08DE5B872FFFB90F00D_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----D3509CCBFC6EB08DE5B872FFFB90F00D_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----D3509CCBFC6EB08DE5B872FFFB90F00D_MULTIPART_MIXED--