From: tabnak.ir
Subject: کادر درمان در مناطق محروم از مالیات معاف می‌شوند
Date: Tue, 23 Jun 2026 00:09:16 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--607FC85DB58E8C35990BAF72A604CED6_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----607FC85DB58E8C35990BAF72A604CED6_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----607FC85DB58E8C35990BAF72A604CED6_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----607FC85DB58E8C35990BAF72A604CED6_MULTIPART_MIXED--