From: tabnak.ir
Subject: تصویب بسته نحوه برگشت ارز حاصل از صادرات
Date: Sun, 05 Apr 2026 18:14:10 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--B0BC3D14EF7AB52F72DB2F285A50A48E_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----B0BC3D14EF7AB52F72DB2F285A50A48E_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF85ODEwOS5jc3MiIHR5cGU9dGV4dC9jc3MgcmVsPXN0eWxlc2hlZXQ+IDx0
aXRsZT7Yqti12YjbjNioINio2LPYqtmHINmG2K3ZiNmHINio2LHar9i02Kog2KfYsdiyINit2KfY
tdmEINin2LIg2LXYp9iv2LHYp9iqPC90aXRsZT4gPC9oZWFkPiA8Ym9keSBjbGFzcz0ic2F2ZV9i
b2R5Ij4gICAgIDxkaXYgY2xhc3M9InNhdmVfcGFnZSIgc3R5bGU9ImRpcmVjdGlvbjogcnRsIj4g
ICAgICAgICA8ZGl2IGNsYXNzPSJwcmludF9sb2dvX2MiPiAJPGltZyBzcmM9Imh0dHBzOi8vY2Ru
LnRhYm5hay5pci9jbGllbnQvdGhlbWVzL2ZhL21haW4vaW1nL3ByaW50X2xvZ28uZ2lmIiBjbGFz
cz0iY2VudGVyX2ltZyI+IDwvZGl2PiA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2NvbnRhaW5lciI+
ICAgICA8ZGl2IGNsYXNzPSJuZXdzX3J1dGl0ciI+PC9kaXY+ICAgICA8ZGl2IGNsYXNzPSJ0aXRs
ZV9jIj7Yqti12YjbjNioINio2LPYqtmHINmG2K3ZiNmHINio2LHar9i02Kog2KfYsdiyINit2KfY
tdmEINin2LIg2LXYp9iv2LHYp9iqPC9kaXY+ICAgICAgICAgICAgICA8ZGl2IGNsYXNzPSJwcmlu
dF9zdWJ0aXRsZSI+2KjYs9iq2Ycg2LPbjNin2LPYqtuMINmG2K3ZiNmHINio2LHar9i02Kog2KfY
sdiyINit2KfYtdmEINin2LIg2LXYp9iv2LHYp9iqINiv2LEg2LPYp9mEINu527gg2Ygg2YbYrdmI
2Ycg2LHZgdi5INiq2LnZh9ivINin2LHYsiDYtdin2K/Ysdin2KrbjCDYs9in2YQg27Hbs9u527cg
2LXYp9iv2LHaqdmG2YbYr9qv2KfZhiDYqti12YjbjNioINi02K88L2Rpdj4gICAgICAgICAgPGRp
diBjbGFzcz0ibmV3c19wcmludF9jb250ZW50Ij4gICAgICAgICA8ZGl2IGNsYXNzPSJydXRpdHIg
cHJpbnRfaWQiPtqp2K8g2K7YqNixOiDbuduw27DbtNu227Y8L2Rpdj4gICAgICAgICA8ZGl2IGNs
YXNzPSJydXRpdHIgcHJpbnRfZGF0ZSI+2KrYp9ix24zYrjog27PbsCDYp9ix2K/Zitio2YfYtNiq
INux27Pbudu4IC0g27HbtTrbtNu2PC9kaXY+ICAgICAgICAgPGRpdiBjbGFzcz0id3JhcHBlciI+
PC9kaXY+ICAgICA8L2Rpdj4gICAgIDxkaXYgY2xhc3M9ImJvZHkiPjxwPtio2Ycg2q/Ystin2LHY
tCZuYnNwO9iu2KjYsdqv2LLYp9ix24wg2LXYr9inINmIINiz24zZhdinJm5ic3A72KfYsiDYqNin
2YbaqSDZhdix2qnYstuM2Iwg2KjZhyDZhdmI2KzYqCDYp9uM2YYg2YXYtdmI2KjZh9iMINmG2K3Z
iNmHINio2LHar9i02Kog2KfYsdiyINm+2KrYsdmI2LTbjNmF24wmenduajvZh9inINio2Ycg2obY
sdiu2Ycg2KfZgtiq2LXYp9iv24wg2K/YsSDYs9in2YQg27Hbs9u527jYjCDYrdiv2KfZgtmEINu2
27Ag2K/Ysdi12K8g2LPYp9mF2KfZhtmHINmG24zZhdin2Iwg2K3Yr9in2qnYq9ixINux27Ag2K/Y
sdi12K8g2KfYs9qp2YbYp9izINmIINmF2KfYqNmC24wg2YjYp9ix2K/Yp9iqINiv2LEg2YXZgtin
2KjZhCDYtdin2K/Ysdin2Kog2K7ZiNivINiq2LnbjNuM2YYg2LTYr9iMINiz2KfbjNixINi12KfY
r9ix2qnZhtmG2K/ar9in2YYg2KjYp9uM2LPYqtuMINit2K/Yp9mC2YQg27XbsCDYr9ix2LXYryDY
p9ix2LIg2K7ZiNivINix2Kcg2K/YsSDYs9in2YXYp9mG2Ycg2YbbjNmF2Kcg2LnYsdi22Ycg2YbZ
hdin24zZhtivINmIINit2K/Yp9qp2KvYsSDYqtinINuy27Ag2K/Ysdi12K8g2KjZhyDYtdmI2LHY
qiDYp9iz2qnZhtin2LMg2Ygg2YXYp9io2YLbjCDZiNin2LHYr9in2Kog2K/YsSDZhdmC2KfYqNmE
INi12KfYr9ix2KfYqiDYrtmI2K8g24zYpyDYs9in24zYsSDYp9i02K7Yp9i1INmG2LPYqNiqINio
2Ycg2KjYsdqv2LTYqiDYp9ix2LIg2K3Yp9i12YQg2KfYsiDYtdin2K/Ysdin2Kog2KjZhyDahtix
2K7ZhyDYp9mC2KrYtdin2K/bjCDYp9mC2K/Yp9mFINqp2YbZhtivLjwvcD4gIDxwPtmH2YXahtmG
24zZhiDZhdmC2LHYsSDYtNivINio2KfZhtqpINmF2LHaqdiy24wg2K/Ysdiu2LXZiNi1INmG2K3Z
iNmHINix2YHYuSDYqti52YfYryDYp9ix2LIg2K3Yp9i12YQg2KfYsiDYtdin2K/Ysdin2Kog2LPY
p9mEINux27Pbudu3INmG2LPYqNiqINio2Ycg2YXYudix2YHbjCDYtdin2K/Ysdqp2YbZhtiv2q/Y
p9mG24wg2qnZhyDYp9ix2LIg2K3Yp9i12YQg2KfYsiDYtdin2K/Ysdin2Kog2K7ZiNivINix2Kcg
2KjZhyDahtix2K7ZhyDYp9mC2KrYtdin2K/bjCDYqNix2KfYqNixINiv2LPYqtmI2KfZhNi52YXZ
hCZ6d25qO9mH2KfbjCDYtdin2K/YsdmHINiv2LEg2LPYp9mEINqv2LDYtNiq2Ycg2KfZgtiv2KfZ
hSDZhtmF2YjYr9mHINin2YbYryDYqNmHINiz2KfYstmF2KfZhiDYp9mF2YjYsSDZhdin2YTbjNin
2KrbjCDYp9mC2K/Yp9mFINqp2YbYry4mbmJzcDs8L3A+ICA8cD7YqNin2YbaqSDZhdix2qnYstuM
INiq2LXYsduM2K0g2qnYsdiv2Yc6INi12KfYr9ix2qnZhtmG2K/ar9in2YbbjCDaqdmHINiq2Kfa
qdmG2YjZhiDZhdmI2YHZgiDYqNmHINio2LHar9i02Kog2qnYp9mF2YQg2KfYsdiyINi12KfYr9ix
2KfYqtuMINiu2YjYryDZhti02K/ZhyDYp9mG2K8g2KrYpyDZvtin24zYp9mGINiq24zYsdmF2KfZ
hyDZhdmH2YTYqiDYr9in2LHZhtivINmF2LfYp9io2YIg2K/Ys9iq2YjYp9mE2LnZhdmEJnp3bmo7
2YfYp9uMINin2KjZhNin2LrbjCDYs9in2YQg27Hbs9u527cg2YbYs9io2Kog2KjZhyDYqNix2q/Y
tNiqINin2LHYsiDYp9mC2K/Yp9mFINqp2YbZhtivLjwvcD4gIDxwPtio2LHYp9iz2KfYsyDYs9uM
2KfYs9iqINis2K/bjNivINin2LnZhNin2YXbjCDbuNuw2K/Ysdi12K8g2KfYsdiy2LQg2KLZhdin
2LEg2LXYp9iv2LHYp9iq24wg2LXYp9iv2LHaqdmG2YbYr9qv2KfZhiDYqNmHINiv2YTbjNmEINmG
2K3ZiNmHINmF2K3Yp9iz2KjZhyDYp9ix2LLYtCDZvtin24zZhyDYtdin2K/Ysdin2KrbjCDYr9ix
INi52YXZhNqp2LHYryDbudu4INmIINiz2KfZhCDar9iw2LTYqtmHINi12KfYr9ixINqp2YbZhtiv
2q/Yp9mGINmF2K3Yp9iz2KjZhyDZiCDZhNit2KfYuCDZhduMJnp3bmo72LTZiNivLiDZh9mF2obZ
htuM2YYg2LXYp9iv2LHYp9iqINix24zYp9mE24wg2KjZhyDaqdi02YjYsSZ6d25qO9mH2KfbjCDY
udix2KfZgiDZiCDYp9mB2LrYp9mG2LPYqtin2YYg2YLYqNmEINin2LIg2KrYp9ix24zYriDbsduz
27nbty/btS/bsdu22Iwg2b7YsyDYp9iyINin2LHYp9im2Ycg2KfYt9mE2KfYudin2Kog2b7YsdmI
2KfZhtmHJnp3bmo72YfYp9uMINi12KfYr9ix2KfYqtuMINio2Ycg2KjYp9mG2qkg2YXYsdqp2LLb
jCDYr9ixINi12YjYsdiqINm+2LDbjNix2LQg2KLZhiDYqNin2YbaqSDYr9ixINi52YXZhNqp2LHY
ryDYtdin2K/Ysdin2KrbjCDYs9in2YQg2q/YsNi02KrZhyDZhNit2KfYuCDZhduMJnp3bmo72q/Y
sdiv2K8uPC9wPiAgPHA+2YTYp9iy2YUg2KjZhyDYsNqp2LEg2KfYs9iqINmH2YXZhyDYtdin2K/Y
sdqp2YbZhtiv2q/Yp9mGINio2KfbjNivINmF24zYstin2YYg2KfYsdiyINio2LHar9i02KrbjCDY
qNmHINqG2LHYrtmHINin2YLYqti12KfYryDYsdinINiv2LEg2LHZiNi0Jnp3bmo72YfYp9uMINmF
2K7YqtmE2YEg2KjYsdin2LPYp9izINi22YjYp9io2Lcg2KfYudmE2KfZhduMINio2KfZhtqpINmF
2LHaqdiy24wg2K/YsSDYs9in2YXYp9mG2YcmenduajvZh9in24wg2LDbjNix2KjYtyDYq9io2Kog
2qnZhtmG2K8g2KrYpyDZhtiz2KjYqiDYqNmHINix2YHYuSDYqti52YfYryDYotmGJnp3bmo72YfY
pyDYr9ix2KjYsdqv2LTYqiDYp9ix2LIg2KfZgtiv2KfZhSDYtNmI2K8uPC9wPjwvZGl2PiAJPGRp
diBjbGFzcz0id3JhcHBlciI+PC9kaXY+IDwvZGl2PiAgICAgPC9kaXY+IDwvYm9keT4gPC9odG1s
Pg==

----B0BC3D14EF7AB52F72DB2F285A50A48E_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----B0BC3D14EF7AB52F72DB2F285A50A48E_MULTIPART_MIXED--
