From: tabnak.ir
Subject: تکلیف تامین اجتماعی را قانون مشخص می‌کند
Date: Sat, 30 May 2026 08:47:25 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--C46B507FE280ED2BD4DEA88F382B023D_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----C46B507FE280ED2BD4DEA88F382B023D_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----C46B507FE280ED2BD4DEA88F382B023D_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----C46B507FE280ED2BD4DEA88F382B023D_MULTIPART_MIXED--
