From: tabnak.ir
Subject: مالیات در قبوض چگونه محاسبه می‌شود؟
Date: Mon, 20 Apr 2026 03:00:00 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6FCDD54C77E9FC43AD277FCB999842DE_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6FCDD54C77E9FC43AD277FCB999842DE_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----6FCDD54C77E9FC43AD277FCB999842DE_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

iVBORw0KGgoAAAANSUhEUgAAADAAAAAwCAYAAABXAvmHAAALEUlEQVRoga2ae4xVxR3HPzPn3Lt3
d+8uj+VdKFiBSKWKrY9YUaHaLhqhKG3ERkODrcFHqbVpKEqqKdHUaitCUzWC+Gi1UbQhAWpNLE3K
asSYYAJVsIouj3Vx2WV32Xvv3nvOmf4x5zHn3HN3QZ3k5MydM/Ob7+83v9f8dgXff1cBoAAh9IME
4T/YICyQNggbpKUfYfnzgjWC025DLVGeBqVc3VcuKAc88+1iE6AXadSE3iQAGDCH9H9LY+zz8VDF
kArwSJ8JET3CxxPgUmDrzjA7hwIWxoCM3uYJBFNUjb75QyUFp+JrkCBUtEb5TITagnECNcUn4u/Y
huY3ESdRqx+JOeXUE7+F8oUr0r8jfAZS1WcIwkl0Af/BSQYYT0WlquapGvuLlD5IvSBt0edpygCl
fNJp9EU0lMrkqRuTPC18aXRVoq8MJkLd9ceDJ9D15Noko2lyTYzZpwy+VotpkyHZ2kYQAYlNCZhV
p3MAxgl8WVokiE4hQXfmBNh+l+DHc0X8BFRgrFSDj+Gq5kzbwJcE/upz4YEfCBpzhi8Umrgl4dnl
HldtuZfHzn+PFfNFgtnAZk4vmMgoWH0x8EvOF/x9wYesfv8PbF/pMnkUmIR/dbXgorbnEA88QG7B
Fayf9ga3fkcggkgePinEhxCwHG7CqbQJIwXrf1ghe8cK1KpVXLbuNnb+vMSM8Zr49HFw9/mdqFWr
wPOgsxN7yWIeOfNtbvy2iJ/CcM1zoPSZyUDCa6TSGIKwgl+0CiY+/2fUzp0azKZNnPnr5Wy73WFc
k2DdjyD/0FpEV1fktI8fp+7GpTwy71OmjRXR3qlOwGjFTs2E3yzOuvU+BOCWoHwCMnmivCNI6iw/
sTOSPP/7nKmSJy49SHb5MkSxGGUu+/bRMsLi3Jvm0Tr4DvLOO8FxzMwGTpygoTFDtvVKdrxLPNcJ
ufEf5cFgj5Z+3UiwsqCUYcSVXs3EaTQhYM0iScP990J3d7VbX7+e7408gly7ForFdCJbtzJ3ahmZ
jAsEjPjUBrug2KE3tRvCGVEu5BS0pFNTgHQVmj9LsmigDfXyy6mzVU8PPPoo7NgR85oxrI6DEhKV
jOIhrgEodIDTr08hkweR0Sm1ZkCAqugB5YFXAauuhiSi1lwv2LzMI3P9PVAu1569YYM23MR4mC4t
Xswbn9iowJCFH63LfVrq5T7AjVbVtcT20ifgDkYcFzugYRJYuSrQZrt5ns2UV/8CbW21J9XXQ2Mj
dHWlfhb5PIWbbmbtRk9fUNwSOH3aFr1ydKkJWnakxmUYsUTgT/bnuiU42Q6lY75NeKmbTx4tYO9e
lFJJc4ucycKFqB07UJMnB+LBUA7UDTfwSvdEOo58DH0H4ORBKHXFAEZIs5AbR1IbLGatuI9yH3iD
UTDBZ6TSpx+noJn0HF/VXPYddrjytiuYUPoMsWdPzLsIQNTVUdm4mQ2d0znnjiVkd7+J6OiIkuJp
0+h57GmWbTzO8RNFX1BmOmGKQkDjV7TnwcOSCikUyvOCQBboWErzXHALMNgNxU+hcBgGPuFI+0dc
87uD7PrZQ7BmDcqyYsvUypXscL/GXU9+zPWvZOj82zZUa6v+2NKC+9fn+eU/FPuPBOprSNbMpYSl
wduN4dD9S0dwyUxtp74bdUFBS3MWS0pqOB2feNQ53FXmu789yDOXrURt3Ai5nJbZokV88JNV3Pb4
YZRSbH+7l0sf7mbfuhfg4Yfxdu3i8Z7pPP36ceO+kLg3KLQzyU+DTHM4fPmsLHdelefQccdn+9o9
ikIH0hngnw/O5b5n99O2t1tLJAhgwq9MBI8MKhL6XpzNWKy/ZQq3lHYh9u/nwHU/ZeEfOzlwJB5X
RjfZXDmnifcOlXj/cImKU0NSQkDdKKgb46fouhIxtQVeW91MxoLpKw/huY7vhewmzhgLl3xjDFPH
t9O2N7wjGuIws8Ygy9TzyhWXO55o5+DiC6ifehG/v7udwmC18Xf3V3jxP921T1dYkB0BuTEgM9oL
KQ+BYsG5GR5f3sCUFsm6Hf14nsajGcg0Mve80eQyklH5TCKYpYCPHbkHQuA4Hg9u6agNrjZqHVmz
I7WqSJswdUBx1iT4zbX1LLkgQ8aCUkWx6V8nQ0h2QOTi2eMQQrB0/hQ2v3qIwmDSsE3J+x5Def4R
m+WO4QBLLV2rHuw8ZBr173Abl8YczJtlcfPlNgvPs7CtiOiWtwr893AlFGB4pZw9JYdSiktmj+bZ
1d9i5Z/2cfR4yZC4AVYHDKICVzBOPJuUtg77Vlb7cateG6awffsJZnqMahRcPMNiwTkWV8+xOWOs
pieECKN0b0Fx74u9qLBqp7BBYUnBjElR+nDd3Ilc8c3xvNR2gq1v9bDnoxLH+lwqjgEuqMxhZKxB
yVFmfKkGRa9oVX1W0NwAZ4yFmRMt5ky1uOBMi3O+apH3IZiglVIIIXA9xeoXejnYWcEsDgiu3aPG
5C0Ob/o6Wdu/IRlNKUV/SdHe5dDe5XLwmEtXv+JkSUtkYDAQul5nW5DLCPI5QUOdoLle0JIXjB8h
aWkSTBghaWmSNGSJqcZQTSnFUzsHWPFkN47r+l7JBTytQi3NNpZMJyaEBnH25Ayzp2RDyZhSCvpJ
5tOABHOUEayS42ZfKXjq9R5u39yP47iEtujbow2KuoyIFecCIuYmScBp40lgQzGS7CfXKaU4WfK4
55mPeey1fhzZROxygxfYgOBQV4Vi2SOfs2KgkhKt9TvJ0HBtuPkVR7F190nWPPMh+9t7dQotgsxU
heBDL9Qz4LLljV6WzR+VCqrWEScllgY0OT7UyfYVPba/U2DDtmPs3vcpnlPWDkLaRmodf+wgcVr9
XAcXzmhg1uTkZaYa4FBqkvQgwzF6sujxzkclXmrr55U3e+g41qOTxzBSNRILoEHN1e8LrmlT+o4p
mDAqwyPLJ7H4wmbfLr5gsSjRHFdRGPQ4cLTM7g+K/HtvgTf3D9DRNYBbHvDvH2YmKiE3PhYzCOuq
wS2vdbvCbtJRUUiEEJw9uY6ll47isrMbmTmpjjHNVk0vldZKZY9jvQ4dPQ7/6yjzyWcV9h8Z5IOj
ZQ4cHaSnv4znDOqboDdYnc4HW2VG6hMI0zKVSHFA0LrNH5Ug/UgpM4CFlJJ8zqKpQTI6bzOiQZLP
SerrpI4ZgKeg4ku2r+DR1efQV3TpK3gMll08z40uQuGlKHCHBthkGmLloG50YjACHjBjhxOUB+6A
r38AEg+LvqKk74TgiJE+VxEMI6NnvCNPMWRTKX1p6+ROiahCETAojL6ZC8WIBDqmvMSRpRRRVeId
GJlIKaSY47G+UROVWS15YRnzMEotcbp2XATCsPJqrBqoivKboJYfSspI9pRJIHHTMplThkjtPGSb
EiBNPILYH1CECupCScYSmWVVmuwPBEACJlKZTiq6KRxfGDLn3wUyPl1jbdITijgtO76pyYkx0SSS
8AJVYGMpd1JphXGCUhuq3ajVpgrcMF7PP8lIhZTxxVSJWmADFQklCTWZjhQcLP8yY+UI/jwRnbQy
+I2rSnzfSC42MufXhIKPhq8NQKUJeygBBeCFhf73hKx/qfHvCMnFQ9JKOQ0Dn01di/bRbiny0555
IVdxKSWphOX3AKz/PxXmrSue6qbTC1QrzUnE+iLW10YsbF31NY/StP6kpwrVJ+FWQ2BJV5sw3rCQ
m2QkxfMoYzypWrE4YG4cqkASmSGZWudepcOGV6lyz6LaZyS9nagajDUZbhIcTYyjGsZb5VITb1Nv
Yy4xZW4svzG+KUMAJpQw6uv+/wHqDR3MPycRhwAAAABJRU5ErkJggg==

----6FCDD54C77E9FC43AD277FCB999842DE_MULTIPART_MIXED--