From: entekhab.ir
Subject: توضیح نجفی درباره عدم پرداخت سهم آموزش و پرورش از محل عوارض
Date: Wed, 22 Apr 2026 02:59:42 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--100179AF999471AB9E1793014A9F63F0_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----100179AF999471AB9E1793014A9F63F0_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----100179AF999471AB9E1793014A9F63F0_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----100179AF999471AB9E1793014A9F63F0_MULTIPART_MIXED--