From: tabnak.ir
Subject: معافیت مالیاتی برای حقوق‌های کمتر از ۴ میلیون تومان
Date: Fri, 17 Apr 2026 13:08:57 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--4AF1446F21BF107D37CE42BB60FBE855_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----4AF1446F21BF107D37CE42BB60FBE855_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----4AF1446F21BF107D37CE42BB60FBE855_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----4AF1446F21BF107D37CE42BB60FBE855_MULTIPART_MIXED--
