From: tabnak.ir
Subject: کادر درمان در مناطق محروم از مالیات معاف می‌شوند
Date: Wed, 06 May 2026 21:12:39 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A75CA3292C0CFE04F627C7B91BFC2E07_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A75CA3292C0CFE04F627C7B91BFC2E07_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----A75CA3292C0CFE04F627C7B91BFC2E07_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A75CA3292C0CFE04F627C7B91BFC2E07_MULTIPART_MIXED--