From: entekhab.ir
Subject: جدول معافیت مالیاتی حقوق کارمندان و کارگران در سال ۹۲
Date: Wed, 10 Jun 2026 23:05:11 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--D6165728B9448426F29CFF18AA763B78_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----D6165728B9448426F29CFF18AA763B78_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----D6165728B9448426F29CFF18AA763B78_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----D6165728B9448426F29CFF18AA763B78_MULTIPART_MIXED--