From: tabnak.ir
Subject: آمادگی تامین اجتماعی برای معافیت بیمه‌ای کارفرمایان
Date: Mon, 01 Jun 2026 12:43:07 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--D045B634486277F9787731B345A7A42C_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----D045B634486277F9787731B345A7A42C_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----D045B634486277F9787731B345A7A42C_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----D045B634486277F9787731B345A7A42C_MULTIPART_MIXED--
