From: tabnak.ir
Subject: گزارش میزان بدهی آموزش‌وپرورش به فرهنگیان
Date: Thu, 23 Apr 2026 04:03:35 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--D43C448AC76C6BE2752B2758F3F493F1_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----D43C448AC76C6BE2752B2758F3F493F1_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----D43C448AC76C6BE2752B2758F3F493F1_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----D43C448AC76C6BE2752B2758F3F493F1_MULTIPART_MIXED--
