From: tabnak.ir
Subject: کدام درآمدها از مالیات بر حقوق معاف هستند؟
Date: Tue, 07 Apr 2026 18:33:52 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--D4F02FD4C16DDF28C1B098E08CF118D8_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----D4F02FD4C16DDF28C1B098E08CF118D8_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----D4F02FD4C16DDF28C1B098E08CF118D8_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----D4F02FD4C16DDF28C1B098E08CF118D8_MULTIPART_MIXED--