From: tabnak.ir
Subject: دریافت مالیات مشاغل با سازوکار تبصره ماده ۱۰۰
Date: Sat, 04 Apr 2026 06:51:33 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--4A5CFBB35D5A1E46F40B4E82A2C03E24_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----4A5CFBB35D5A1E46F40B4E82A2C03E24_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----4A5CFBB35D5A1E46F40B4E82A2C03E24_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

iVBORw0KGgoAAAANSUhEUgAAADAAAAAwCAYAAABXAvmHAAALEUlEQVRoga2ae4xVxR3HPzPn3Lt3
d+8uj+VdKFiBSKWKrY9YUaHaLhqhKG3ERkODrcFHqbVpKEqqKdHUaitCUzWC+Gi1UbQhAWpNLE3K
asSYYAJVsIouj3Vx2WV32Xvv3nvOmf4x5zHn3HN3QZ3k5MydM/Ob7+83v9f8dgXff1cBoAAh9IME
4T/YICyQNggbpKUfYfnzgjWC025DLVGeBqVc3VcuKAc88+1iE6AXadSE3iQAGDCH9H9LY+zz8VDF
kArwSJ8JET3CxxPgUmDrzjA7hwIWxoCM3uYJBFNUjb75QyUFp+JrkCBUtEb5TITagnECNcUn4u/Y
huY3ESdRqx+JOeXUE7+F8oUr0r8jfAZS1WcIwkl0Af/BSQYYT0WlquapGvuLlD5IvSBt0edpygCl
fNJp9EU0lMrkqRuTPC18aXRVoq8MJkLd9ceDJ9D15Noko2lyTYzZpwy+VotpkyHZ2kYQAYlNCZhV
p3MAxgl8WVokiE4hQXfmBNh+l+DHc0X8BFRgrFSDj+Gq5kzbwJcE/upz4YEfCBpzhi8Umrgl4dnl
HldtuZfHzn+PFfNFgtnAZk4vmMgoWH0x8EvOF/x9wYesfv8PbF/pMnkUmIR/dbXgorbnEA88QG7B
Fayf9ga3fkcggkgePinEhxCwHG7CqbQJIwXrf1ghe8cK1KpVXLbuNnb+vMSM8Zr49HFw9/mdqFWr
wPOgsxN7yWIeOfNtbvy2iJ/CcM1zoPSZyUDCa6TSGIKwgl+0CiY+/2fUzp0azKZNnPnr5Wy73WFc
k2DdjyD/0FpEV1fktI8fp+7GpTwy71OmjRXR3qlOwGjFTs2E3yzOuvU+BOCWoHwCMnmivCNI6iw/
sTOSPP/7nKmSJy49SHb5MkSxGGUu+/bRMsLi3Jvm0Tr4DvLOO8FxzMwGTpygoTFDtvVKdrxLPNcJ
ufEf5cFgj5Z+3UiwsqCUYcSVXs3EaTQhYM0iScP990J3d7VbX7+e7408gly7ForFdCJbtzJ3ahmZ
jAsEjPjUBrug2KE3tRvCGVEu5BS0pFNTgHQVmj9LsmigDfXyy6mzVU8PPPoo7NgR85oxrI6DEhKV
jOIhrgEodIDTr08hkweR0Sm1ZkCAqugB5YFXAauuhiSi1lwv2LzMI3P9PVAu1569YYM23MR4mC4t
Xswbn9iowJCFH63LfVrq5T7AjVbVtcT20ifgDkYcFzugYRJYuSrQZrt5ns2UV/8CbW21J9XXQ2Mj
dHWlfhb5PIWbbmbtRk9fUNwSOH3aFr1ydKkJWnakxmUYsUTgT/bnuiU42Q6lY75NeKmbTx4tYO9e
lFJJc4ucycKFqB07UJMnB+LBUA7UDTfwSvdEOo58DH0H4ORBKHXFAEZIs5AbR1IbLGatuI9yH3iD
UTDBZ6TSpx+noJn0HF/VXPYddrjytiuYUPoMsWdPzLsIQNTVUdm4mQ2d0znnjiVkd7+J6OiIkuJp
0+h57GmWbTzO8RNFX1BmOmGKQkDjV7TnwcOSCikUyvOCQBboWErzXHALMNgNxU+hcBgGPuFI+0dc
87uD7PrZQ7BmDcqyYsvUypXscL/GXU9+zPWvZOj82zZUa6v+2NKC+9fn+eU/FPuPBOprSNbMpYSl
wduN4dD9S0dwyUxtp74bdUFBS3MWS0pqOB2feNQ53FXmu789yDOXrURt3Ai5nJbZokV88JNV3Pb4
YZRSbH+7l0sf7mbfuhfg4Yfxdu3i8Z7pPP36ceO+kLg3KLQzyU+DTHM4fPmsLHdelefQccdn+9o9
ikIH0hngnw/O5b5n99O2t1tLJAhgwq9MBI8MKhL6XpzNWKy/ZQq3lHYh9u/nwHU/ZeEfOzlwJB5X
RjfZXDmnifcOlXj/cImKU0NSQkDdKKgb46fouhIxtQVeW91MxoLpKw/huY7vhewmzhgLl3xjDFPH
t9O2N7wjGuIws8Ygy9TzyhWXO55o5+DiC6ifehG/v7udwmC18Xf3V3jxP921T1dYkB0BuTEgM9oL
KQ+BYsG5GR5f3sCUFsm6Hf14nsajGcg0Mve80eQyklH5TCKYpYCPHbkHQuA4Hg9u6agNrjZqHVmz
I7WqSJswdUBx1iT4zbX1LLkgQ8aCUkWx6V8nQ0h2QOTi2eMQQrB0/hQ2v3qIwmDSsE3J+x5Def4R
m+WO4QBLLV2rHuw8ZBr173Abl8YczJtlcfPlNgvPs7CtiOiWtwr893AlFGB4pZw9JYdSiktmj+bZ
1d9i5Z/2cfR4yZC4AVYHDKICVzBOPJuUtg77Vlb7cateG6awffsJZnqMahRcPMNiwTkWV8+xOWOs
pieECKN0b0Fx74u9qLBqp7BBYUnBjElR+nDd3Ilc8c3xvNR2gq1v9bDnoxLH+lwqjgEuqMxhZKxB
yVFmfKkGRa9oVX1W0NwAZ4yFmRMt5ky1uOBMi3O+apH3IZiglVIIIXA9xeoXejnYWcEsDgiu3aPG
5C0Ob/o6Wdu/IRlNKUV/SdHe5dDe5XLwmEtXv+JkSUtkYDAQul5nW5DLCPI5QUOdoLle0JIXjB8h
aWkSTBghaWmSNGSJqcZQTSnFUzsHWPFkN47r+l7JBTytQi3NNpZMJyaEBnH25Ayzp2RDyZhSCvpJ
5tOABHOUEayS42ZfKXjq9R5u39yP47iEtujbow2KuoyIFecCIuYmScBp40lgQzGS7CfXKaU4WfK4
55mPeey1fhzZROxygxfYgOBQV4Vi2SOfs2KgkhKt9TvJ0HBtuPkVR7F190nWPPMh+9t7dQotgsxU
heBDL9Qz4LLljV6WzR+VCqrWEScllgY0OT7UyfYVPba/U2DDtmPs3vcpnlPWDkLaRmodf+wgcVr9
XAcXzmhg1uTkZaYa4FBqkvQgwzF6sujxzkclXmrr55U3e+g41qOTxzBSNRILoEHN1e8LrmlT+o4p
mDAqwyPLJ7H4wmbfLr5gsSjRHFdRGPQ4cLTM7g+K/HtvgTf3D9DRNYBbHvDvH2YmKiE3PhYzCOuq
wS2vdbvCbtJRUUiEEJw9uY6ll47isrMbmTmpjjHNVk0vldZKZY9jvQ4dPQ7/6yjzyWcV9h8Z5IOj
ZQ4cHaSnv4znDOqboDdYnc4HW2VG6hMI0zKVSHFA0LrNH5Ug/UgpM4CFlJJ8zqKpQTI6bzOiQZLP
SerrpI4ZgKeg4ku2r+DR1efQV3TpK3gMll08z40uQuGlKHCHBthkGmLloG50YjACHjBjhxOUB+6A
r38AEg+LvqKk74TgiJE+VxEMI6NnvCNPMWRTKX1p6+ROiahCETAojL6ZC8WIBDqmvMSRpRRRVeId
GJlIKaSY47G+UROVWS15YRnzMEotcbp2XATCsPJqrBqoivKboJYfSspI9pRJIHHTMplThkjtPGSb
EiBNPILYH1CECupCScYSmWVVmuwPBEACJlKZTiq6KRxfGDLn3wUyPl1jbdITijgtO76pyYkx0SSS
8AJVYGMpd1JphXGCUhuq3ajVpgrcMF7PP8lIhZTxxVSJWmADFQklCTWZjhQcLP8yY+UI/jwRnbQy
+I2rSnzfSC42MufXhIKPhq8NQKUJeygBBeCFhf73hKx/qfHvCMnFQ9JKOQ0Dn01di/bRbiny0555
IVdxKSWphOX3AKz/PxXmrSue6qbTC1QrzUnE+iLW10YsbF31NY/StP6kpwrVJ+FWQ2BJV5sw3rCQ
m2QkxfMoYzypWrE4YG4cqkASmSGZWudepcOGV6lyz6LaZyS9nagajDUZbhIcTYyjGsZb5VITb1Nv
Yy4xZW4svzG+KUMAJpQw6uv+/wHqDR3MPycRhwAAAABJRU5ErkJggg==

----4A5CFBB35D5A1E46F40B4E82A2C03E24_MULTIPART_MIXED--