From: entekhab.ir
Subject: کفن و دفن از «مالیات» معاف شد
Date: Wed, 27 May 2026 05:35:47 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--B9FBA6E137F92305EE5AC1A102E637CE_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----B9FBA6E137F92305EE5AC1A102E637CE_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----B9FBA6E137F92305EE5AC1A102E637CE_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

AAABAAEAEBAAAAEAIABoBAAAFgAAACgAAAAQAAAAIAAAAAEAIAAAAAAAAAQAAAAAAAAAAAAAAAAA
AAAAAAD/////////////////////////////////////////////////////////////////////
////////////////////////////////////////////////////////////////////////////
////////////////////////////////////4OD3/8TE8f/W1vX/////////////////////////
/////////////////////////////////////////////8/P8/94eN//dnbf/83N8///////////
//////////////////////////////////////////////////////+4uO7/RETT/yEhy/9tbd3/
ysry//39/v/////////////////////////////////////////////////09Pz/h4fj/ycnzf8A
AMT/FxfJ/2Nj2v/MzPP/+vr9//7+/v/////////////////////////////////5+f3/yMjy/0ND
0/8JCcb/CwvG/xAQx/8NDcf/S0vV/9bW9f/19fz//f3+////////////////////////////1tb2
/1ZW2P8SEsj/DQ3G/01N1f9wcN3/ERHI/wAAxP9ISNX/zMzz//b2/f//////////////////////
/////9/f+P9tbd3/GhrK/0RE1P+xse3/6+v6/6Sk6f8YGMr/AADE/yoqzf+mpur/7e37////////
///////////////6+v7/39/4/3194f+UlOb/29v3//z8/v/r6/r/sLDt/yAgy/8KCsb/LCzO/46O
5P/i4vj///////////////////////v7/v/e3vf/4+P4//b2/f///////Pz+/+/v+/+ioun/NTXQ
/xAQyP8rK83/fHzg/9fX9f////////////////////////////7+///+/v//////////////////
7Oz6/6Gh6f9CQtP/EhLI/yUlzP9ubt3/ysry//39/v//////////////////////////////////
///////////////v7/v/oqLp/1JS1/8nJ83/ODjR/4eH4//n5/n/////////////////////////
//////////////////////////////Ly+/+6uu//iork/3194f+OjuX/2dn2////////////////
////////////////////////////////////////////////////////////////////////////
////////////////////////////////////////////////////////////////////////////
////AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAA==

----B9FBA6E137F92305EE5AC1A102E637CE_MULTIPART_MIXED--