From: tabnak.ir
Subject: جریمه برای دریافت کنندگان مالیات از کالاهای معاف
Date: Sat, 27 Jun 2026 02:33:43 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E63830809D770960ADE7509074E09B54_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E63830809D770960ADE7509074E09B54_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF8xMDA0ODguY3NzIiB0eXBlPXRleHQvY3NzIHJlbD1zdHlsZXNoZWV0PiA8
dGl0bGU+2KzYsduM2YXZhyDYqNix2KfbjCDYr9ix24zYp9mB2Kog2qnZhtmG2K/ar9in2YYg2YXY
p9mE24zYp9iqINin2LIg2qnYp9mE2KfZh9in24wg2YXYudin2YE8L3RpdGxlPiA8L2hlYWQ+IDxi
b2R5IGNsYXNzPSJzYXZlX2JvZHkiPiAgICAgPGRpdiBjbGFzcz0ic2F2ZV9wYWdlIiBzdHlsZT0i
ZGlyZWN0aW9uOiBydGwiPiAgICAgICAgIDxkaXYgY2xhc3M9InByaW50X2xvZ29fYyI+IAk8aW1n
IHNyYz0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFpbi9pbWcvcHJp
bnRfbG9nby5naWYiIGNsYXNzPSJjZW50ZXJfaW1nIj4gPC9kaXY+IDxkaXYgY2xhc3M9Im5ld3Nf
cHJpbnRfY29udGFpbmVyIj4gICAgIDxkaXYgY2xhc3M9Im5ld3NfcnV0aXRyIj48L2Rpdj4gICAg
IDxkaXYgY2xhc3M9InRpdGxlX2MiPtis2LHbjNmF2Ycg2KjYsdin24wg2K/YsduM2KfZgdiqINqp
2YbZhtiv2q/Yp9mGINmF2KfZhNuM2KfYqiDYp9iyINqp2KfZhNin2YfYp9uMINmF2LnYp9mBPC9k
aXY+ICAgICAgICAgICAgICA8ZGl2IGNsYXNzPSJwcmludF9zdWJ0aXRsZSI+2KfYqtin2YIg2KfY
tdmG2KfZgSDYp9uM2LHYp9mGINi324wg2KfYt9mE2KfYuduM2YfigIzYp9uMINio2Ycg2KfYqtit
2KfYr9uM2YfigIzZh9inINmIINqp2KfYsdmB2LHZhdin24zYp9mGINi12YbZgduMINin2LnZhNin
2YUg2qnYsdiv2Ycg2qnZhyDYp9iyINux27Mg2K/bjCDZhdin2Ycg2K/YsdisINio2LHahtiz2Kgg
2YXYudin2YEg2KfYsiDZhdin2YTbjNin2Kog2KjYsSDYp9ix2LLYtCDYp9mB2LLZiNiv2Ycg2KjY
sSDaqdin2YTYp9mH2KfbjCDYsNqp2LEg2LTYr9mHINiv2LEg2KfbjNmGINmC2KfZhtmI2YYg2KfZ
hNiy2KfZhduMINin2LPYqiDZiCDYtdmG2YjZgSDYr9ixINi12YjYsdiqINiv2LHbjNin2YHYqiDZ
hdin2YTbjNin2Kog2KfYsiDaqdin2YTYp9mH2KfbjCDZhdi52KfZgSDYqNin24zYryDYr9mIINio
2LHYp9io2LEg2YXYp9mE24zYp9iqINmIINi52YjYp9ix2LYg2K/YsduM2KfZgdiq24wg2KzYsduM
2YXZhyDZvtix2K/Yp9iu2Kog2qnZhtmG2K8uPC9kaXY+ICAgICAgICAgIDxkaXYgY2xhc3M9Im5l
d3NfcHJpbnRfY29udGVudCI+ICAgICAgICAgPGRpdiBjbGFzcz0icnV0aXRyIHByaW50X2lkIj7a
qdivINiu2KjYsTog27HbsNu527Hbttuw27I8L2Rpdj4gICAgICAgICA8ZGl2IGNsYXNzPSJydXRp
dHIgcHJpbnRfZGF0ZSI+2KrYp9ix24zYrjog27HbtSDYotiw2LEg27HbtNuw27AgLSDbsNu5Otu0
27A8L2Rpdj4gICAgICAgICA8ZGl2IGNsYXNzPSJ3cmFwcGVyIj48L2Rpdj4gICAgIDwvZGl2PiAg
ICAgPGRpdiBjbGFzcz0iYm9keSI+PHAgc3R5bGU9InRleHQtYWxpZ246IGNlbnRlcjsiPjxpbWcg
Y2xhc3M9ImltYWdlX2J0biIgc3R5bGU9Im1hcmdpbjogMHB4OyIgdGl0bGU9Itis2LHbjNmF2Ycg
2KjYsdin24wg2K/YsduM2KfZgdiqINqp2YbZhtiv2q/Yp9mGINmF2KfZhNuM2KfYqiDYp9iyINqp
2KfZhNin2YfYp9uMINmF2LnYp9mBIiBzcmM9Imh0dHBzOi8vY2RuLnRhYm5hay5pci9maWxlcy9m
YS9uZXdzLzE0MDAvOS8xNS8xNDU3NTI1XzgwMS5qcGciIGFsdD0i2KzYsduM2YXZhyDYqNix2Kfb
jCDYr9ix24zYp9mB2Kog2qnZhtmG2K/ar9in2YYg2YXYp9mE24zYp9iqINin2LIg2qnYp9mE2KfZ
h9in24wg2YXYudin2YEiIHdpZHRoPSI2NDAiIGhlaWdodD0iMzk0IiBhbGlnbj0iIiAvPjwvcD4g
IDxwPtio2Ycg2q/Ystin2LHYtCDYp9uM2LPZhtin2Iwg2K/YsSDYp9uM2YYg2KfYt9mE2KfYuduM
2Ycg2KLZhdiv2Ycg2qnZhyDYqNinINiq2YjYrNmHINio2Ycg2KfZhNiy2KfZhSDZgtin2YbZiNmG
24wg2Ygg2KfYqNmE2KfYutuM2Ycg2LPYp9iy2YXYp9mGINin2YXZiNixINmF2KfZhNuM2KfYqtuM
INmF2KjZhtuMINio2LEg2KfYrNix2KfbjCDZgtin2YbZiNmGINmF2KfZhNuM2KfYqiDYqNixINin
2LHYsti0INin2YHYstmI2K/ZhyDYp9iyINiq2KfYsduM2K4g27HbsyDYr9uMINmF2KfZhyDbsdu0
27DbsNiMINiq2YjZhNuM2K/aqdmG2YbYr9qv2KfZhiDZiCDYudix2LbZhyDaqdmG2YbYr9qv2KfZ
hiDaqdin2YTYp9mH2KfbjCDZhdi52KfZgSDYp9iyINmF2KfZhNuM2KfYqiDYp9ix2LLYtCDYp9mB
2LLZiNiv2Ycg2YXaqdmE2YHZhtivINio2LEg2obYs9ioINmF2LnYp9mB24zYqiDYp9iyINmF2KfZ
hNuM2KfYqiDYqNixINin2LHYsti0INin2YHYstmI2K/ZhyDYsdinINin2LIg2KrYp9ix24zYriDY
p9is2LHYp9uMINin24zZhiDZgtin2YbZiNmGINio2LEg2LHZiNuMINio2LPYqtmHINio2YbYr9uM
INqp2KfZhNin2YfYp9uMINmF2LLYqNmI2LEg2K/YsdisINqp2YbZhtivLjwvcD4gIDxwPtmH2YXa
htmG24zZhiDYudix2LbZhyDaqdmG2YbYr9qv2KfZhiDYp9uM2YYg2qnYp9mE2KfZh9inINio2Ycg
2YfZhtqv2KfZhSDYudix2LbZh9iMINmF2KzYp9iyINio2Ycg2K/YsduM2KfZgdiqINmF2KfZhNuM
2KfYqiDZiCDYudmI2KfYsdi2INin2LHYsti0INin2YHYstmI2K/ZhyDYp9iyINqp2KfZhNin2YfY
pyDZiCDYrtiv2YXYp9iqINmF2LnYp9mBINmG2KjZiNiv2Ycg2Ygg2K/YsSDYtdmI2LHYqiDYqtiu
2YTZgSDZhtmHINiq2YbZh9inINio2KfbjNivINmF2KfZhNuM2KfYqiDZiCDYudmI2KfYsdi2INiv
2LHbjNin2YHYqtuMINix2Kcg2LnZiNiv2Kog2qnZhtmG2K8g2KjZhNqp2Ycg2YXYtNmF2YjZhCDY
rNix24zZhdmHJnp3bmo72KfbjCDZhdi52KfYr9mEINiv2Ygg2KjYsdin2KjYsSDZhdin2YTbjNin
2Kog2Ygg2LnZiNin2LHYtiDYr9ix24zYp9mB2KrbjCDZhtuM2LIg2K7ZiNin2YfZhtivINi02K8u
PC9wPiAgPHA+2KjYsSDYp9iz2KfYsyDYqNmG2K8gJmxhcXVvO9in2YTZgSZyYXF1bzsg2YXYp9iv
2YcgKNu5KSDZgtin2YbZiNmGINmF2KfZhNuM2KfYqiDYqNixINin2LHYsti0INin2YHYstmI2K/Z
h9iMINmF2K3YtdmI2YTYp9iqINqp2LTYp9mI2LHYstuMINmB2LHYotmI2LHbjCDZhti02K/Zh9iM
INiv2KfZhSDYstmG2K/ZhyDZiCDYrtmI2LHYp9qpINii2YbYjCDYqNiw2LEtINmG2LTYp9ihLSDY
s9mFLSDaqdmI2K/YjCDYotioINmF2LXYp9ix2YEg2qnYtNin2YjYsdiy24zYjCDYtNuM2LEtINm+
2YbbjNixLSDZhdin2LPYqtiMINii2LHYryDZiCDZhtin2YbYjCDYp9mG2YjYp9i5INqv2YjYtNiq
INio2LHZhtisLSDYrdio2YjYqNin2KotINiz2YjbjNin2Iwg2KfZhtmI2KfYuSDYsdmI2LrZhiDY
rtmI2LHYp9qp24zYjCDYtNuM2LEg2K7YtNqp2Iwg2KrYrtmFINmF2LHYuiDZhti32YHZhyDYr9in
2LHYjCDYrtmF24zYsSDaqdin2LrYsCDZiCDaqdin2LrYsCDYqNin2LfZhNmH2Iwg2K/Zgdiq2LEg
2KrYrdix24zYsdiMICZuYnNwOyDaqdin2LrYsCDahtin2b7YjCDYqtit2LHbjNixINmIINix2YjY
stmG2KfZhdmH2Iwg2qnYqtin2KjYjCDYsdmI2LLZhtin2YXZh9iMINmG2LTYsduM2YfYjCDZgdix
2LQg2K/Ys9iq2KjYp9mBINmIINmF2YjYp9ivINin2YjZhNuM2Ycg2KLZhtiMINi12YbYp9uM2Lkg
2K/Ys9iq24wg2KfZhtmI2KfYuSDYr9in2LHZiCDZiCDZiNin2qnYs9mGINin2YbYs9in2YbbjCDZ
iCDYr9in2YXbjCDZiCDYutuM2LHZhyDYp9iyINm+2LHYr9in2K7YqiDZhdin2YTbjNin2Kog2KjY
sSDYp9ix2LLYtCDYp9mB2LLZiNiv2Ycg2YXYudin2YEg2YfYs9iq2YbYry48L3A+ICA8cD7ar9mB
2KrZhtuMINin2LPYqiDaqdmHINio2LEg2KfYs9in2LMg2KfbjNmGINin2LfZhNin2LnbjNmH2Iwg
2KfYudmF2KfZhCDZhdi52KfZgduM2KomenduajvZh9in24wg2YXYp9mE24zYp9iq24wg2K/YsSDY
rti12YjYtSDZhdmI2KfYryDYrtmI2LHYp9qp24wg2YXYsNqp2YjYsSDYr9ixINin2KzYstin24wg
2KrYqNi12LHZhyAo27QpINio2YbYryAmbGFxdW872KfZhNmBJnJhcXVvOyDZhdin2K/ZhyAo27kp
INmF2YbZiNi3INio2Ycg2KfYrtiwINqv2YjYp9mH24wg2LPZhNin2YXYqiDZhdit2LXZiNmEINin
2LIg2YXYsdin2KzYuSDZgtin2YbZiNmG24wg2LDbjCZ6d25qO9i12YTYp9itINin2LIg2YLYqNuM
2YQg2LPYp9iy2YXYp9mGINmF2YTbjCDYp9iz2KrYp9mG2K/Yp9ix2K8g2KfbjNix2KfZhiDZiCDY
s9in2LLZhdin2YYg2LrYsNinINmIINiv2KfYsdmIINin2LPYqi48L3A+PC9kaXY+IAk8ZGl2IGNs
YXNzPSJ3cmFwcGVyIj48L2Rpdj4gPC9kaXY+ICAgICA8L2Rpdj4gPC9ib2R5PiA8L2h0bWw+

----E63830809D770960ADE7509074E09B54_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E63830809D770960ADE7509074E09B54_MULTIPART_MIXED--