From: tabnak.ir
Subject: جزئیات بخشنامه معافیت مالیاتی جدید حقوق‌بگیران
Date: Sun, 21 Jun 2026 00:53:31 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--55A0A51AE089092A8734D0D8D1EC7170_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----55A0A51AE089092A8734D0D8D1EC7170_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF8xMDA0MjEuY3NzIiB0eXBlPXRleHQvY3NzIHJlbD1zdHlsZXNoZWV0PiA8
dGl0bGU+2KzYstim24zYp9iqINio2K7YtNmG2KfZhdmHINmF2LnYp9mB24zYqiDZhdin2YTbjNin
2KrbjCDYrNiv24zYryDYrdmC2YjZguKAjNio2q/bjNix2KfZhjwvdGl0bGU+IDwvaGVhZD4gPGJv
ZHkgY2xhc3M9InNhdmVfYm9keSI+ICAgICA8ZGl2IGNsYXNzPSJzYXZlX3BhZ2UiIHN0eWxlPSJk
aXJlY3Rpb246IHJ0bCI+ICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfbG9nb19jIj4gCTxpbWcg
c3JjPSJodHRwczovL2Nkbi50YWJuYWsuaXIvY2xpZW50L3RoZW1lcy9mYS9tYWluL2ltZy9wcmlu
dF9sb2dvLmdpZiIgY2xhc3M9ImNlbnRlcl9pbWciPiA8L2Rpdj4gPGRpdiBjbGFzcz0ibmV3c19w
cmludF9jb250YWluZXIiPiAgICAgPGRpdiBjbGFzcz0ibmV3c19ydXRpdHIiPjwvZGl2PiAgICAg
PGRpdiBjbGFzcz0idGl0bGVfYyI+2KzYstim24zYp9iqINio2K7YtNmG2KfZhdmHINmF2LnYp9mB
24zYqiDZhdin2YTbjNin2KrbjCDYrNiv24zYryDYrdmC2YjZguKAjNio2q/bjNix2KfZhjwvZGl2
PiAgICAgICAgICA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2NvbnRlbnQiPiAgICAgICAgIDxkaXYg
Y2xhc3M9InJ1dGl0ciBwcmludF9pZCI+2qnYryDYrtio2LE6INu327nbuduz27LbsTwvZGl2PiAg
ICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9kYXRlIj7Yqtin2LHbjNiuOiDbstu1INin
2LHYr9mK2KjZh9i02Kog27Hbs9u527cgLSDbsNu4Otuy27g8L2Rpdj4gICAgICAgICA8ZGl2IGNs
YXNzPSJ3cmFwcGVyIj48L2Rpdj4gICAgIDwvZGl2PiAgICAgPGRpdiBjbGFzcz0iYm9keSI+PHA+
PGltZyBjbGFzcz0ibmV3c19jb3JuZXJfaW1hZ2UiIHNyYz0iaHR0cDovL2Nkbi50YWJuYWsuaXIv
ZmlsZXMvZmEvbmV3cy8xMzk3LzIvMjUvODgwOTcwXzkyNS5qcGciIGFsaWduPSJsZWZ0IiAvPjwv
cD4gIDxwPtix2KbbjNizJnp3bmo72qnZhCDYs9in2LLZhdin2YYg2YXYp9mE24zYp9iq24wg2KjY
pyDYtdiv2YjYsSDYqNiu2LTZhtin2YXZhyZ6d25qO9in24wg2LPZgtmBINmF2LnYp9mB24zYqiDZ
hdin2YTbjNin2KrbjCDYrdmC2YjZgiDYr9ix24zYp9mB2KrbjCDaqdin2LHZhdmG2K/Yp9mGINiv
2LEg2LPYp9mEINu527cg2LHYpyDYqNmHINin2K/Yp9ix2KfYqiDYp9mF2YjYsSDZhdin2YTbjNin
2KrbjCDYp9io2YTYp9i6INqp2LHYry48L3A+ICA8cD7YqNmHINqv2LLYp9ix2LQg2KrYs9mG24zZ
hdiMINio2Kcg2KrZiNis2Ycg2KjZhyDYp9io2YfYp9mF2KfYqiDZhdi32LHZiNit2Ycg2K/YsSDY
rti12YjYtSDYp9is2LHYp9uMINio2YbYryDYp9mE2YEg2KrYqNi12LHZhyA2INmC2KfZhtmI2YYg
2KjZiNiv2KzZhyDaqdi02YjYsdiMINix2KbbjNizINqp2YQg2LPYp9iy2YXYp9mGINmF2KfZhNuM
2KfYqtuMINio2K7YtNmG2KfZhdmHINis2K/bjNiv24wg2LHYpyDYr9ix2KjYp9ix2Ycg2LPZgtmB
INmF2LnYp9mB24zYqiDZhdin2YTbjNin2KrbjCDZhdin2K/ZhyA4NCDZgtin2YbZiNmGINmF2KfZ
hNuM2KfYqtmH2KfbjCDZhdiz2KrZgtuM2YUg2LXYp9iv2LEg2qnYsdivLjwvcD4gIDxwPtio2Ycg
2KfbjNmGINiq2LHYqtuM2Kgg2K3ZgtmI2YIg2KfYudi22KfbjCDZh9uM2KbYqiDYudmE2YXbjCDY
r9in2YbYtNqv2KfZhyDYqNinINix2LnYp9uM2Kog2YXYp9iv2YcgNSDZgtin2YbZiNmGINin2LXZ
hNin2K0g2b7Yp9ix2YcmenduajvYp9uMINin2LIg2YXZgtix2LHYp9iqINmF2LHYqNmI2Lcg2KjZ
hyDYp9i52LbYp9uMINmH24zYptiqINi52YTZhduMINio2Kcg2KfYtdmE2KfYrdin2Kog2Ygg2KfZ
hNit2KfZgtin2Kog2KjYudiv24zYjCDZhdi02YXZiNmEINmF2KfZhNuM2KfYqiDYrdmC2YjZgiDY
qNinINmG2LHYriAxMCDYr9ix2LXYryDYrtmI2KfZh9ivINio2YjYry48L3A+ICA8cD7Zh9mF2obZ
htuM2YYg2YbYsdiuINmF2KfZhNuM2KfYqiDYqNixINiv2LHYotmF2K8g2LPYp9mE24zYp9mG2Ycg
2YXYtNmF2YjZhCDZhdin2YTbjNin2Kog2K3ZgtmI2YIg2LPYp9uM2LEg2KfYtNiu2KfYtSDYr9ix
INiz2KfZhCA5NyDYqNixINin2LPYp9izINmF2YLYsdix2KfYqiDYqNmHJnp3bmo72LTYsditINis
2K/ZiNmEINiw24zZhCDZhduMJnp3bmo72KjYp9i02K/YjCDaqdmHINio2LEg2KfbjNmGINin2LPY
p9izINiv2LHbjNin2YHYqiDYrdmC2YjZgiDYs9in2YTbjNin2YbZhyDYqtinINmF2KjZhNi6IDI3
LjYwMC4wMDAg2KrZiNmF2KfZhiDZhdi52KfZgSDYp9iyINm+2LHYr9in2K7YqiDZhdin2YTbjNin
2Kog2YXbjCZ6d25qO9io2KfYtNivICjYs9mC2YEg2YXYudin2YHbjNiqINmF2KfZhNuM2KfYqtuM
INit2YLZiNmCJnp3bmo72Kjar9uM2LHYp9mGINi624zYsdiv2YjZhNiq24wg2YXYp9mH24zYp9mG
2YcgMtmF24zZhNuM2YjZhiDZiCAzMDAg2YfYstin2LEg2KrZiNmF2KfZhiDYrtmI2KfZh9ivINio
2YjYrykuPC9wPiAgPHA+2q/Zgdiq2YbbjCDYp9iz2KrYjCDYqNixINin2LPYp9izINio2YbYryAo
2KfZhNmBKSDYqtio2LXYsdmHIDYg2YLYp9mG2YjZhiDYqNmI2K/YrNmHINiz2YLZgSDZhdi52KfZ
gduM2Kog2YXYp9mE24zYp9iq24wg2YXZiNi22YjYuSDZhdin2K/ZhyAoODQpINmC2KfZhtmI2YYg
2YXYp9mE24zYp9iq2YfYp9uMINmF2LPYqtmC24zZhSDZhdi12YjYqCAxMzY2LjEyLjQg2Ygg2KfY
tdmE2KfYrdin2Kog2KjYudiv24wg2KLZhiDYr9ixINiz2KfZhCAxMzk3INiz2KfZhNin2YbZhyDZ
hdio2YTYuiDYr9mI24zYs9iqINmIINmH2YHYqtin2K8g2Ygg2LTYtCDZhduM2YTbjNmI2YYgKDI3
Ni4wMDAuMDAwKSDYsduM2KfZhCDYqti524zbjNmGINi02K/ZhyDYp9iz2KouINmH2YXahtmG24zZ
hiDZhduM2LLYp9mGINmF2LnYp9mB24zYqiDZhdin2YTbjNin2KrbjCDYp9i02K7Yp9i1INmF2YjY
ttmI2Lkg2YXZiNin2K8gKDU3KSDZiCAoMTAxKSDZgtin2YbZiNmGINmF2KfZhNuM2KfYqiZ6d25q
O9mH2KfbjCDZhdiz2KrZgtuM2YUg2LPYp9mE2KfZhtmHINmF2KjZhNi6INiv2YjbjNiz2Kog2Ygg
2LTYp9mG2LLYr9mHINmF24zZhNuM2YjZhiAoMjE2LjAwMC4wMDApINix24zYp9mEINiq2LnbjNuM
2YYg2LTYr9mHINin2LPYqi48L3A+ICA8cD48aW1nIGNsYXNzPSJpbWFnZV9idG4iIHN0eWxlPSJt
YXJnaW46IDBweCBhdXRvOyBkaXNwbGF5OiBibG9jazsiIHRpdGxlPSIiIHNyYz0iaHR0cHM6Ly9j
ZG4udGFibmFrLmlyL2ZpbGVzL2ZhL25ld3MvMTM5Ny8yLzI1Lzg4MDk3MV8zMTAuanBnIiBhbHQ9
IiIgd2lkdGg9IjU4NSIgaGVpZ2h0PSI3NDIiIGFsaWduPSIiIC8+PC9wPjwvZGl2PiAJPGRpdiBj
bGFzcz0id3JhcHBlciI+PC9kaXY+IDwvZGl2PiAgICAgPC9kaXY+IDwvYm9keT4gPC9odG1sPg==

----55A0A51AE089092A8734D0D8D1EC7170_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----55A0A51AE089092A8734D0D8D1EC7170_MULTIPART_MIXED--