From: entekhab.ir
Subject: شرایط معافیت مشمولان غایب در سال ۹۷
Date: Fri, 15 May 2026 21:20:56 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--AD310BFE8B94191256C4E5231E2A7501_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----AD310BFE8B94191256C4E5231E2A7501_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sIGxhbmc9
ImZhLUlSIj4gPGhlYWQ+IDxtZXRhIGh0dHAtZXF1aXY9IkNvbnRlbnQtVHlwZSIgY29udGVudD0i
dGV4dC9odG1sOyBjaGFyc2V0PVVURi04Ij4gPGxpbmsgcmVsPSJzaG9ydGN1dCBpY29uIiBocmVm
PSJmYXZpY29uLmljbyI+IDxsaW5rIGhyZWY9Imh0dHBzOi8vY2RuLmVudGVraGFiLmlyL2NsaWVu
dC90aGVtZXMvZmEvbWFpbi9jc3MvY29udGVudF85ODIwOC5jc3MiIHR5cGU9dGV4dC9jc3MgcmVs
PXN0eWxlc2hlZXQ+IDx0aXRsZT7YtNix2KfbjNi3INmF2LnYp9mB24zYqiDZhdi02YXZiNmE2KfZ
hiDYutin24zYqCDYr9ixINiz2KfZhCDbudu3PC90aXRsZT4gPC9oZWFkPiA8Ym9keSBjbGFzcz0i
c2F2ZV9ib2R5Ij4gICAgIDxkaXYgY2xhc3M9InNhdmVfcGFnZSIgc3R5bGU9ImRpcmVjdGlvbjog
cnRsIj4gICAgICAgICA8ZGl2IGNsYXNzPSJwcmludF9sb2dvX2MiPiAJPGltZyBzcmM9Imh0dHBz
Oi8vY2RuLmVudGVraGFiLmlyL2NsaWVudC90aGVtZXMvZmEvbWFpbi9pbWcvcHJpbnRfbG9nby5n
aWYiIGNsYXNzPSJjZW50ZXJfaW1nIj4gPC9kaXY+IDxkaXYgY2xhc3M9Im5ld3NfcHJpbnRfY29u
dGFpbmVyIj4gICAgIDxkaXYgY2xhc3M9Im5ld3NfcnV0aXRyIj48L2Rpdj4gICAgIDxkaXYgY2xh
c3M9InRpdGxlX2MiPti02LHYp9uM2Lcg2YXYudin2YHbjNiqINmF2LTZhdmI2YTYp9mGINi62Kfb
jNioINiv2LEg2LPYp9mEINu527c8L2Rpdj4gICAgICAgICAgPGRpdiBjbGFzcz0ibmV3c19wcmlu
dF9jb250ZW50Ij4gICAgICAgICA8ZGl2IGNsYXNzPSJydXRpdHIgcHJpbnRfaWQiPtqp2K8g2K7Y
qNixOiDbs9u427Dbstuz27c8L2Rpdj4gICAgICAgICA8ZGl2IGNsYXNzPSJydXRpdHIgcHJpbnRf
ZGF0ZSI+2KrYp9ix24zYrjog27DbtyDYotiw2LEg27Hbs9u527YgLSDbsdu3Otu027Q8L2Rpdj4g
ICAgICAgICA8ZGl2IGNsYXNzPSJ3cmFwcGVyIj48L2Rpdj4gICAgIDwvZGl2PiAgICAgPGRpdiBj
bGFzcz0iYm9keSBib2R5LW92ZXJmbG93Ij48cD7Yr9ixINis2LHbjNin2YYg2KjYsdix2LPbjCDY
qtio2LXYsdmHJnp3bmo72YfYp9uMINmE2KfbjNit2Ycg2KjZiNiv2KzZhyDYs9in2YQg2KLbjNmG
2K/Zh9iMINmC2LHYp9ixINio2LEg2KfbjNmGINi02K/ZhyDYqtinINqp2YTbjNmHINmF2LTZhdmI
2YTYp9mGINiu2K/ZhdiqINmI2LjbjNmB2Ycg2LnZhdmI2YXbjCDaqdmHINio24zYtCDYp9iyINmH
2LTYqiDYs9in2YQg2LrbjNio2Kog2K/Yp9ix2YbYr9iM2KjYpyDZvtix2K/Yp9iu2Kog2KzYsduM
2YXZhyDZhdiv2Kog2LLZhdin2YYg2LrbjNio2Kog2KjZhyDYtdmI2LHYqiDZhtmC2K8g2Ygg2KfZ
gtiz2KfYt9uMINiq2Kcg2b7Yp9uM2KfZhiDYs9in2YQg27Hbs9u527cg2YXYudin2YEg2LTZiNmG
2K8uPC9wPiAgPHA+2KjZhyDar9iy2KfYsdi0INin2YbYqtiu2KfYqNiMINuM2qnbjCDYp9iyINiq
2KjYtdix2YcmenduajvZh9in24wg2KjZiNiv2KzZhyDaqdmHINiv2LEg2obZhtivINiz2KfZhCDa
r9iw2LTYqtmHINiv2LEg2KLZhiDar9mG2KzYp9mG2K/ZhyDZhduMJnp3bmo72LTZiNivINmF2LHY
qNmI2Lcg2KjZhyDYtNix2KfbjNi3INiu2LHbjNivINis2LHbjNmF2Ycg2KfYsiDYs9mI24wg2YXY
tNmF2YjZhNin2YbbjCDYp9iz2Kog2qnZhyDYqNuM2LQg2KfYsiDZh9i02Kog2LPYp9mEINi624zY
qNiqINiv2KfYsdmG2K8uINio2Kcg2YjYrNmI2K8g2YXYrtin2YTZgdiqINmH2KfbjNuMINqp2Ycg
2K/YsSDZhdmI2KfYsduMINiv2LEg2KfbjNmGINio2KfYsdmHINmF2LfYsditINin2LPYqtiMINin
2YXYpyDYrdiv2YjYryDYs9mHINiz2KfZhNuMINin2LPYqiDaqdmHINiv2LEg2YTYp9uM2K3ZhyDY
qNmI2K/YrNmHINmC2LHYp9ixINqv2LHZgdiq2Ycg2Ygg2K/YsSDZhtmH2KfbjNiqINiv2LEg2YXY
rNmE2LMg2KrYtdmI24zYqCDZhduMJnp3bmo72LTZiNivLjwvcD4gIDxwIHN0eWxlPSJ0ZXh0LWFs
aWduOiBjZW50ZXI7Ij48aW1nIGNsYXNzPSJpbWFnZV9idG4iIHN0eWxlPSJtYXJnaW46IDBweDsi
IHRpdGxlPSLYtNix2KfbjNi3INmF2LnYp9mB24zYqiDZhdi02YXZiNmE2KfZhiDYutin24zYqCDY
r9ixINiz2KfZhCDbudu3IiBzcmM9Imh0dHBzOi8vY2RuLmVudGVraGFiLmlyL2ZpbGVzL2ZhL25l
d3MvMTM5Ni85LzcvMzMxMzc5XzczOS5qcGciIGFsdD0i2LTYsdin24zYtyDZhdi52KfZgduM2Kog
2YXYtNmF2YjZhNin2YYg2LrYp9uM2Kgg2K/YsSDYs9in2YQg27nbtyIgd2lkdGg9IjU4MCIgaGVp
Z2h0PSIiIGFsaWduPSIiIC8+PC9wPiAgPHA+2KjYsSDYp9iz2KfYsyDYotiu2LHbjNmGINin2LfZ
hNin2LnYp9iqINiv2LHbjNin2YHYqtuMINin2LIg2LHZiNmG2K8g2LHYs9uM2K/ar9uMINmIINiq
2K/ZiNuM2YYg2YTYp9uM2K3ZhyDYqNmI2K/YrNmHINiz2KfZhCDYotuM2YbYr9mH2Iwg2YfbjNin
2Kog2K/ZiNmE2Kog2K/YsSDYrNmE2LPZhyDYqNix2LHYs9uMINiq2KjYtdix2YcmenduajvZh9in
24wg2YTYp9uM2K3ZhyDYqNin2LEg2K/bjNqv2LEg2KjYpyDYp9iv2KfZhdmHINin2KzYsdin24wg
2KfbjNmGINmC2KfZhtmI2YYg2YXZiNin2YHZgtiqINqp2LHYr9mHINmIINio2LHYp9uMINiz2KfZ
hCDYqNi52K8g2YbbjNiyINin2KzYsdin24zbjCDZhduMJnp3bmo72LTZiNivLiDYqNmG2KfYqNix
2KfbjNmGINiq2KfaqdmG2YjZhiDZgtix2KfYsSDYqNixINin24zZhiDYp9iz2Kog2qnZhyDYtNix
2KfbjNi3INmF2LnYp9mB24zYqiDZhdi02YXZiNmE2KfZhiDYr9in2LHYp9uMINio24zYtCDYp9iy
INmH2LTYqiDYs9in2YQg2LrbjNio2Kog2KjZhyDYsdmI2KfZhCDYs9in2YQg2KzYp9ix24wg2Ygg
2KLZhtqG2Ycg2K/YsSDYqNmI2K/YrNmHINmC2LHYp9ixINiv2KfYtNiqINio2KfYtNivLjwvcD4g
IDxwPti02YbbjNiv2YcmenduajvZh9inINit2KfaqduMINin2LIg2KLZhiDYp9iz2Kog2qnZhyDY
r9ixINis2LHbjNin2YYg2KjYsdix2LPbjCDZhNin24zYrdmHINio2YjYr9is2Ycg2KjYsdin24wg
2KrYtdmI24zYqCDYqtio2LXYsdmHINmF2LHYqNmI2Lcg2KjZhyDZhdi52KfZgduM2Kog2YXYtNmF
2YjZhNin2YbYjCDYr9ixINmF2YjYp9ix2K/bjCDZhdiu2KfZhNmB2KomenduajvZh9in24zbjCDY
p9iyINiz2YjbjCDZiNiy2KfYsdiqINiv2YHYp9i5INmF2LfYsditINio2YjYr9mHINin2LPYqtiM
INio2Ycg2YjbjNqY2Ycg2K/Ysdio2KfYsdmHINin24zZhtqp2Ycg2K/YsSDYp9uM2YYg2K3Yp9mE
2Kog2LTYsdin24zYtyDYqNix2KfbjCDZh9mF2Ycg2YXYtNmF2YjZhNin2YYgKNin2LIg2YbYuNix
INiz2LfYrSDZhdin2YTbjCkg24zaqdiz2KfZhiDZhtuM2LPYqtiMINin2YXYpyDYr9ixINmG2YfY
p9uM2Kog2KjYsdin24wg2YTYp9uM2K3ZhyDYqNmI2K/YrNmHINux27Pbudu3INmG24zYsiDZhdi1
2YjYqCDYtNiv2Ycg2KfYs9iqLjwvcD4gIDxwPti32KjZgiDYotmG2obZhyDaqdmHINiv2LEg2YLY
p9mG2YjZhiDYqNmI2K/YrNmHINiz2KfZhCDYrNin2LHbjCDZiNis2YjYryDYr9in2LHYryDYqNix
INin2LPYp9izINio2YbYryjYqCkg2KrYqNi12LHZhyDbsduz27nbtiDaqdmHINio2LHYp9uMINiz
2KfZhCDYqNi52K8g2YbbjNiyINiq2qnYsdin2LEg2LTYr9mHINin2LPYqtiMINiv2YjZhNiqINmF
24wmenduajvYqtmI2KfZhtivINqp2YTbjNmHINmF2LTZhdmI2YTYp9mGINiu2K/ZhdiqINmI2Ljb
jNmB2Ycg2LnZhdmI2YXbjCDaqdmHINio24zYtCDYp9iyINmH2LTYqiZ6d25qOyDYs9in2YQg2Lrb
jNio2Kog2K/Yp9ix2YbYryDYsdinINio2Kcg2b7Ysdiv2KfYrtiqINis2LHbjNmF2Ycg2YXYr9iq
INiy2YXYp9mGINi624zYqNiqINio2YcmenduajvYtdmI2LHYqiDZhtmC2K8g2Ygg2KfZgtiz2KfY
t9uMINqp2Ycg2KrYpyDZvtin24zYp9mGINiz2KfZhCDYp9is2LHYp9uMINmC2KfZhtmI2YYg2KjZ
iNiv2KzZhyDYqtiz2YjbjNmHINmF24wmenduajvYtNmI2K/YjCDZhdi52KfZgSDaqdmG2K8uPC9w
PiAgPHA+2YXbjNiy2KfZhiDYrNix24zZhdmHINmF2LTZhdmI2YTYp9mGINi62KfYptioINio2LHY
p9uMINi12K/ZiNixINqp2KfYsdiqINmF2LnYp9mB24zYqiDZhti42KfZhSDZiNi424zZgdmHINio
2LEg2KfYs9in2LMg2YXYr9ix2qkg2KrYrdi124zZhNuM2Iwg2LfYqNmCINii2YbahtmHINiv2LEg
2YLYp9mG2YjZhiDYqNmI2K/ahtmHINin2YXYs9in2YQg2KfYrNix2KfbjNuMINi02K8g2KfYsiDY
p9uM2YYg2YLYsdin2LEg2KfYs9iq2Jsg2YXYtNmF2YjZhNin2YYg2LLbjNixINiv24zZvtmE2YUg
27HbsCDZhduM2YTbjNmI2YYg2KrZiNmF2KfZhtiMINiv24zZvtmE2YUg27HbtSDZhduM2YTbjNmI
2YYg2KrZiNmF2KfZhtiMINmB2YjZgiDYr9uM2b7ZhNmFINuy27Ag2YXbjNmE24zZiNmGINiq2YjZ
hdin2YbYjCDZhNuM2LPYp9mG2LMg27LbtSDZhduM2YTbjNmI2YYg2KrZiNmF2KfZhtiMINmB2YjZ
giDZhNuM2LPYp9mG2LMg27PbsCDZhduM2YTbjNmI2YYg2KrZiNmF2KfZhtiMICZ6d25qO9iv2qnY
qtix2Kcg2LnZhdmI2YXbjCDYudmE2YjZhSDZvtiy2LTaqduMINuz27Ug2YXbjNmE24zZiNmGINiq
2YjZhdin2YbYjCDYr9qp2KrYsdinINiq2K7Ytdi124wg2LrbjNix2LnZhNmI2YUg2LrbjNix2b7Y
sti02qnbjCDbtNuwINmF24zZhNuM2YjZhiDYqtmI2YXYp9mGINmIINm+2LLYtNqp2KfZhiDZhdiq
2K7Ytdi1INmIINio2KfZhNin2KrYsSDYqtinINu127Ag2YXbjNmE24zZiNmGINiq2YjZhdin2YYg
2KjYp9uM2K8g2KjYsdin24wg2K7YsduM2K8g2KzYsduM2YXZhyDYqNm+2LHYr9in2LLZhtivLjwv
cD4gIDxwPtmH2YXahtmG24zZhiDYqNmHINin2LLYp9uMINmH2LEg2LPYp9mEINi624zYqNiqINmF
2KfYstin2K8g2KjYsSDZh9i02Kog2LPYp9mE2Iwg27HbsCDYr9ix2LXYryDYqNmHINmF2KjYp9mE
2Log2KzYsduM2YXZhyDZvtin24zZhyDYp9i22KfZgdmHINmIINmF2K/YqiDYutuM2KjYqiDYqNuM
2LQg2KfYsiDYtNi0Jnp3bmo72YXYp9mH2Iwg24zaqSZ6d25qO9iz2KfZhCDZhdit2LPZiNioINmF
24wmenduajvYtNmI2K8uINio2LHYp9uMINmF2LTZhdmI2YTYp9mGINmF2KrYp9mH2YTYjCDZvtmG
2KwmenduajvYr9ix2LXYryDZiCDYqNix2KfbjCDZhdi02YXZiNmE2KfZhiDYr9in2LHYp9uMINmB
2LHYstmG2K8g2YbbjNiyINio2YcmenduajvYp9iy2KfbjCDZh9ixINmB2LHYstmG2K/YjCDZvtmG
2KwmenduajvYr9ix2LXYryDYp9iyINmF2KzZhdmI2Lkg2YXYqNmE2Log2KzYsduM2YXZhyDaqdiz
2LEg2YXbjCZ6d25qO9i02YjYry48L3A+ICA8cD7Zhdi02YXZiNmE2KfZhiDYutin24zYqNuMINqp
2Ycg2KjZhyZ6d25qO9i12YjYsdiqINin2YLYs9in2LfbjCDZiCDbjNinINmG2YLYr9uMINio2LHY
p9uMINi12K/ZiNixINqp2KfYsdiqINm+2KfbjNin2YYg2K7Yr9mF2Kog2KfZgtiv2KfZhSDZhduM
Jnp3bmo72qnZhtmG2K/YjCDZhduMJnp3bmo72KrZiNin2YbZhtivINqv2YjYp9mH24zZhtin2YXZ
hyDYsdin2YbZhtiv2q/bjCDYr9ix24zYp9mB2Kog2qnZhtmG2K8uPC9wPiAgPHA+2KfZhdinINiv
2LEg2YXZiNix2K8g2YbYrdmI2Ycg2K7YsdisINmF2YbYp9io2Lkg2YbYp9i024wg2KfYsiDZgdix
2YjYtCDYrNix24zZhdmHINiu2K/ZhdiqINiz2LHYqNin2LLbjCDYqNin24zYryDbjNin2K/YotmI
2LEg2LTYryDaqdmHINi32KjZgiDZgtin2YbZiNmGINio2YjYr9is2Ycg2LPYp9mEINis2KfYsduM
2Iwg2KrZhdin2YUg2K/Ysdii2YXYr9mH2KfbjCDYrdin2LXZhCDYp9iyINin2LnYt9in24wg2YXY
udin2YHbjNiqJnp3bmo72YfYp9uMINmF2LTZhdmI2YTYp9mG2Iwg2KjZhyDYrdiz2KfYqCDYr9ix
2KLZhdivINi52YXZiNmF24wg2qnYtNmI2LEg2YbYstivINiu2LLYp9mG2YcmenduajvYr9in2LHb
jCDaqdmEINqp2LTZiNixINmI2KfYsduM2LIg2YXbjCZ6d25qO9i02YjYryDZiCDYqtinINiz2YLZ
gSDbsdu127DbsCDZhduM2YTbjNin2LHYryDYqtmI2YXYp9mGINio2Ycg2LXZiNix2Kog2YXYs9in
2YjbjCDYqNmHINix2K/bjNmBJnp3bmo72YfYp9uMINiw24wmenduajvYsdio2Lcg2KrZgtmI24zY
qiDYqNmG24zZhyDYr9mB2KfYuduMINmG24zYsdmI2YfYp9uMINmF2LPZhNitINmF2LfYp9io2YIg
2YXZiNin2YHZgtiq2YbYp9mF2Ycg2YXYqtio2KfYr9mE2Ycg2KjYpyDYs9in2LLZhdin2YYg2KjZ
gNix2YbYp9mF2Ycg2Ygg2KjZiNiv2KzZhyDaqdi02YjYsSDYp9iu2KrYtdin2LUg2YXbjCZ6d25q
O9uM2KfYqNivLjwvcD48L2Rpdj4gCTxkaXYgY2xhc3M9IndyYXBwZXIiPjwvZGl2PiA8L2Rpdj4g
ICAgIDwvZGl2PiA8L2JvZHk+IDwvaHRtbD4=

----AD310BFE8B94191256C4E5231E2A7501_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----AD310BFE8B94191256C4E5231E2A7501_MULTIPART_MIXED--