From: tabnak.ir
Subject: قانون پرداخت مالیات تنها متعلق به پزشکان نیست
Date: Mon, 20 Apr 2026 07:47:01 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--5FB1C5AD0FED9772CD5317709A394203_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----5FB1C5AD0FED9772CD5317709A394203_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----5FB1C5AD0FED9772CD5317709A394203_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==

----5FB1C5AD0FED9772CD5317709A394203_MULTIPART_MIXED--
