Untested, but I think it should get you on the right track.

#!/usr/bin/perl -w
use strict;
use warnings;

my $m_1 = "Receive message";

@ARGV == 2 || die "usage: $0 TAB_1 TAB_5\n";
my ( $TAB_11, $TAB_35 ) = @ARGV;
my @files = <./*.log>;

# Fixed inconsistent indentation.
foreach my $file (@files) {
    print $file . "\n";
    my @last_few_lines;
    my $how_many_lines = 3;
    my $matched = 0;

    open (my $HAN,  $file) || die "Cannot open '$log' because: $!";
    while ( (not $matched) && <$HAN> ) {

        # As per roboticus, slightly altered though:
        push @last_few_lines, $_;
        shift @last_few_lines if @last_few_lines > $how_many_lines;

        if ( m/$TAB_11|$TAB_35/ && m/$m_1/) {
            print @last_few_lines, $&;
            # Note that $& will contain the matched results from the
            # m/$m_1/ match, in your and my designs both.
            $matched = 1;
        }
       
        if ($matched) {
            $matched = 0;
            for (1..$how_many_lines) {
                print <$HAN>;
                last if eof $HAN;
            }
        }
    }
}
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