From: entekhab.ir
Subject: ۹ درصد نرخ مالیات بر ارزش افزوده در سال۹۶
Date: Wed, 27 May 2026 21:34:25 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--7499EA59012790256FC08F87CD530F44_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----7499EA59012790256FC08F87CD530F44_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sIGxhbmc9
ImZhLUlSIj4gPGhlYWQ+IDxtZXRhIGh0dHAtZXF1aXY9IkNvbnRlbnQtVHlwZSIgY29udGVudD0i
dGV4dC9odG1sOyBjaGFyc2V0PVVURi04Ij4gPGxpbmsgcmVsPSJzaG9ydGN1dCBpY29uIiBocmVm
PSJmYXZpY29uLmljbyI+IDxsaW5rIGhyZWY9Imh0dHBzOi8vY2RuLmVudGVraGFiLmlyL2NsaWVu
dC90aGVtZXMvZmEvbWFpbi9jc3MvY29udGVudF85OTIyOC5jc3MiIHR5cGU9dGV4dC9jc3MgcmVs
PXN0eWxlc2hlZXQ+IDx0aXRsZT7buSDYr9ix2LXYryDZhtix2K4g2YXYp9mE24zYp9iqINio2LEg
2KfYsdiy2LQg2KfZgdiy2YjYr9mHINiv2LEg2LPYp9mE27nbtjwvdGl0bGU+IDwvaGVhZD4gPGJv
ZHkgY2xhc3M9InNhdmVfYm9keSI+ICAgICA8ZGl2IGNsYXNzPSJzYXZlX3BhZ2UiIHN0eWxlPSJk
aXJlY3Rpb246IHJ0bCI+ICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfbG9nb19jIj4gCTxpbWcg
c3JjPSJodHRwczovL2Nkbi5lbnRla2hhYi5pci9jbGllbnQvdGhlbWVzL2ZhL21haW4vaW1nL3By
aW50X2xvZ28uZ2lmIiBjbGFzcz0iY2VudGVyX2ltZyI+IDwvZGl2PiA8ZGl2IGNsYXNzPSJuZXdz
X3ByaW50X2NvbnRhaW5lciI+ICAgICA8ZGl2IGNsYXNzPSJuZXdzX3J1dGl0ciI+PC9kaXY+ICAg
ICA8ZGl2IGNsYXNzPSJ0aXRsZV9jIj7buSDYr9ix2LXYryDZhtix2K4g2YXYp9mE24zYp9iqINio
2LEg2KfYsdiy2LQg2KfZgdiy2YjYr9mHINiv2LEg2LPYp9mE27nbtjwvZGl2PiAgICAgICAgICA8
ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2NvbnRlbnQiPiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0
ciBwcmludF9pZCI+2qnYryDYrtio2LE6INuz27Pbs9u327jbtTwvZGl2PiAgICAgICAgIDxkaXYg
Y2xhc3M9InJ1dGl0ciBwcmludF9kYXRlIj7Yqtin2LHbjNiuOiDbsNu2INmB2LHZiNix2K/ZitmG
INux27Pbudu2IC0g27HbsTrbtduwPC9kaXY+ICAgICAgICAgPGRpdiBjbGFzcz0id3JhcHBlciI+
PC9kaXY+ICAgICA8L2Rpdj4gICAgIDxkaXYgY2xhc3M9ImJvZHkgYm9keS1vdmVyZmxvdyI+PGRp
dj7Zhdi52KfZiNmGINmF2KfZhNuM2KfYqiDYqNixINin2LHYsti0INin2YHYstmI2K/ZhyDYs9in
2LLZhdin2YYg2KfZhdmI2LEg2YXYp9mE24zYp9iq24wg2qnYtNmI2LHYjCDZhtix2K4g2YXYp9mE
24zYp9iqINio2LEg2KfYsdiy2LQg2KfZgdiy2YjYr9mHINqp2KfZhNinINmIINiu2K/Zhdin2Kog
2LnZhdmI2YXbjCDYr9ixINiz2KfZhCDbsduz27nbtiDYsdinINu5INiv2LHYtdivINin2LnZhNin
2YUg2qnYsdivLjwvZGl2PjxkaXY+PGJyPjwvZGl2PjxkaXY+2YXYrdmF2K8g2YXYs9uM2K3bjCAm
bmJzcDvYr9ixINm+2KfYs9iuINio2Ycg2b7Ysdiz2LTbjCDYr9ixINiu2LXZiNi1INmG2LHYriDZ
hdin2YTbjNin2Kog2KjYsSDYp9ix2LLYtCDYp9mB2LLZiNiv2Ycg2K/YsSDYs9in2YQg27nbttiM
INin2YHYstmI2K86INin24zZhiDYsdmC2YUg2YfZhdin2YbZhtivINiz2KfZhCDar9iw2LTYqtmH
INmF2LnYp9iv2YQg27kg2K/Ysdi12K8g2KfYs9iqINmIINiq2LrbjNuM2LHbjCDZhtiu2YjYp9mH
2K8g2qnYsdivLjwvZGl2PjxkaXY+PGJyPjwvZGl2PjxkaXY+2KjZhyDar9iy2KfYsdi0INin2YbY
qtiu2KfYqCDYqNmHINmG2YLZhCDYp9iyINin2YLYqti12KfYryDYotmG2YTYp9uM2YbYjCDbjNin
2K/YotmI2LEg2YXbjCDYtNmI2K/YjCDbuSDYr9ix2LXYryDZhdin2YTbjNin2Kog2KjYsSDYp9ix
2LLYtCDYp9mB2LLZiNiv2Ycg2YXYt9in2KjZgiDZgtin2YbZiNmGINi02KfZhdmEINu2INiv2LHY
tdivINmF2KfZhNuM2KfYqiDZiCDYs9mHINiv2LHYtdivINi52YjYp9ix2LYg2KfYsdiy2LQg2KfZ
gdiy2YjYr9mHINin2LPYqi48L2Rpdj48ZGl2Pjxicj48L2Rpdj48ZGl2PiZuYnNwO9mI24wg2K/Y
sSDZvtin2LPYriDYqNmHINm+2LHYs9i024wg2K/YsSDYrti12YjYtSDZiNi22LnbjNiqINmE2Kfb
jNit2Ycg2YLYp9mG2YjZhiDZhdin2YTbjNin2Kog2KjYsSDYp9ix2LLYtCDYp9mB2LLZiNiv2Ycg
2YbbjNiyINin2LjZh9in2LHYr9in2LTYqjrigIwg2YfYsSDahtmG2K8g2YLYp9mG2YjZhiDZhdin
2YTbjNin2Kog2KjYsSDYp9ix2LLYtCDYp9mB2LLZiNiv2Ycg2KrYpyDZvtin24zYp9mGINiz2KfZ
hCDYrNin2LHbjCDYqtmF2K/bjNivINi02K/ZhyDYp9iz2Kog2KfZhdinINiv2LEg2LHZiNiy2YfY
p9uMINm+2KfbjNin2YbbjCDYp9iz2YHZhtivINmF2KfZhyDYs9in2YQg27nbtSDZhNin24zYrdmH
INmF2LHYqNmI2LfZhyDZhtmH2KfbjNuMINmIINiq2YLYr9uM2YUg2YXYrNmE2LMg2LTZiNix2Kfb
jCDYp9iz2YTYp9mF24wg2LTYryDaqdmHICZuYnNwO9in2YXbjNiv2YjYp9ix2YUg2KjYstmI2K/b
jCDYr9ixINiv2LPYqtmI2LEg2qnYp9ixINmF2KzZhNizINmC2LHYp9ixINqv24zYsdivLjwvZGl2
PjxkaXY+PGJyPjwvZGl2PjxkaXY+Jm5ic3A724zYp9iv2KLZiNixINmF24wg2LTZiNiv2Iwg2YXY
udin2YjZhtiqINin2YXZiNixINmF2KzZhNizINix24zYp9iz2Kog2KzZhdmH2YjYsduMINiv2LEg
2KrYp9ix24zYriDbstuzINin2LPZgdmG2K/Zhdin2Ycg27nbtSDYp9iyINin2LHYp9uM2Ycg2YTY
p9uM2K3ZhyDZhdin2YTbjNin2Kog2KjYsSDYp9ix2LLYtCDYp9mB2LLZiNiv2Ycg2KjZhyDZhdis
2YTYsyDYrtio2LEg2K/Yp9ivINmIINin2LnZhNin2YUg2qnYsdiv2Ycg2KjZiNivOiDZhNin24zY
rdmHINmF2KfZhNuM2KfYqiDYqNixINin2LHYsti0INin2YHYstmI2K/ZhyDZvtizINin2LIg2KrY
tdmI24zYqCDYr9ixINmH24zYp9iqINmI2LLbjNix2KfZhiDYqNix2KfbjCDYqNix2LHYs9uMINmI
INi324wg2KrYtNix24zZgdin2Kog2YLYp9mG2YjZhtuMINiq2YLYr9uM2YUg2YXYrNmE2LMg2LTZ
iNix2KfbjCDYp9iz2YTYp9mF24wg2LTYry48L2Rpdj48ZGl2Pjxicj48L2Rpdj48ZGl2PiZuYnNw
O9in24zZhiDZhNin24zYrdmHINqp2Ycg2KfYsiDYs9mI24wg2YjYstin2LHYqiDYp9mF2YjYsSDY
p9mC2KrYtdin2K/bjCDZiCDYr9in2LHYp9uM24wg2KrZh9uM2Ycg2LTYr9mHINin2LPYqtiMINiv
2LEg2KzZhNiz2Ycg2YXZiNix2K4gJm5ic3A727LbtiDYr9uMINmF2KfZhyDbsduz27nbtSDZh9uM
2KfYqiDZiNiy24zYsdin2YYg2KjZhyDYqti12YjbjNioINix2LPbjNivLjwvZGl2PjxkaXY+PGJy
PjwvZGl2PjxkaXY+2YTYp9uM2K3ZhyAi2YXYp9mE24zYp9iqINio2LEg2KfYsdiy2LQg2KfZgdiy
2YjYr9mHINiv2LEg27kg2YHYtdmEINmIINu127Qg2YXYp9iv2Ycg2KrZhti424zZhSDYtNiv2Ycg
2KfYs9iqLjwvZGl2PjxkaXY+PGJyPjwvZGl2PjxkaXY+2K/YsSDZhdmC2K/ZhdmHINiq2YjYrNuM
2YfbjCDZhNin24zYrdmHINiq2YLYr9uM2YXbjCDYqNmHINmF2KzZhNizINi02YjYsdin24wg2KfY
s9mE2KfZhduMINii2YXYr9mHINin2LPYqjog2YbYuNixINio2Ycg2K/Ys9iq2KfZiNix2K/Zh9in
24wg2YLYp9io2YQg2KrZiNis2Ycg2KfYrNix2KfbjCDZgtin2YbZiNmGINii2LLZhdin24zYtNuM
INmF2KfZhNuM2KfYqiDYqNixINin2LHYsti0INin2YHYstmI2K/ZhyDigJMg2YXYtdmI2Kgg27Hb
s9u427ctINiv2LEg2KfbjNis2KfYryDYuNix2YHbjNiqINmH2KfbjCDYqNin2YTZgtmI2Ycg2K/Y
sdii2YXYr9uMINio2LHYp9uMINiv2YjZhNiq2Iwg2LTZh9ix2K/Yp9ix24wg2YfYpyDZiCDYr9mH
24zYp9ix24wg2YfYpyDZiCDZhtmC2LQg2KLZgdix24zZhtuMINiv2LEg2LTZgdin2YEg2LPYp9iy
24wg2LLZhtis24zYsdmHINmF2KjYp9iv2YTYp9iqINin2YLYqti12KfYr9uMINqp2LTZiNixINmI
INmI2LXZiNmEINmF2KfZhNuM2KfYqiDYqNi32YjYsSDZiNin2YLYuduMINmIINiv2LEg2YbYqtuM
2KzZhyDaqdin2YfYtCDZiNin2KjYs9iq2q/bjCDYqNmI2K/YrNmHINqp2LTZiNixINio2Ycg2K/Y
sdii2YXYr9mH2KfbjCDZhtmB2KrbjCDZiCDYqNmHINmF2YbYuNmI2LEg2LHZgdi5INin2KjZh9in
2YXYp9iqINmIINqG2KfZhNi0INmH2KfbjCDYqNmHINiv2LPYqiDYotmF2K/ZhyDYp9iyINin2KzY
sdin24wg2YLYp9mG2YjZhiDbjNin2K8g2LTYr9mHINmIINiq2qnZhduM2YQg2KfYrdqp2KfZhSDY
otmGINiv2LEg2LLZhduM2YbZhyDYttmF2KfZhtiqINin2KzYsdin2YfYpyDZiCDYsdmI2LLYotmF
2K/Ys9in2LLbjCDZhdi02YXZiNmE24zZhtiMINmF2LXYp9iv24zZgtiMINmB2LHYotuM2YbYryDZ
iCDZhtit2YjZhyDYr9ix24zYp9mB2Kog2YXYp9mE24zYp9iqINmH2KfbjCDZhdix2KjZiNi32Iwg
2YTYp9uM2K3ZhyDYstuM2LEg2KjYsdin24wg2LfbjCDYqti02LHbjNmB2KfYqiDZgtin2YbZiNmG
24wg2KrZgtiv24zZhSDZhduMINi02YjYry48L2Rpdj48L2Rpdj4gCTxkaXYgY2xhc3M9IndyYXBw
ZXIiPjwvZGl2PiA8L2Rpdj4gICAgIDwvZGl2PiA8L2JvZHk+IDwvaHRtbD4=

----7499EA59012790256FC08F87CD530F44_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----7499EA59012790256FC08F87CD530F44_MULTIPART_MIXED--