From: entekhab.ir
Subject: معافیت مالیاتی حقوق کارمندان در سال ۹۷ چقدر است؟ / احتمال افزایش حقوق
Date: Fri, 17 Apr 2026 03:41:05 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--400D647AE9A20E0141802C48C0306805_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----400D647AE9A20E0141802C48C0306805_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----400D647AE9A20E0141802C48C0306805_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----400D647AE9A20E0141802C48C0306805_MULTIPART_MIXED--