From: tabnak.ir
Subject: بخشنامه نحوه بخشودگی مالیاتی ابلاغ شد
Date: Sat, 30 May 2026 02:34:27 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--8ABBB8A172E6AB727AC05BC9F356813E_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----8ABBB8A172E6AB727AC05BC9F356813E_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF85OTAyNy5jc3MiIHR5cGU9dGV4dC9jc3MgcmVsPXN0eWxlc2hlZXQ+IDx0
aXRsZT7YqNiu2LTZhtin2YXZhyDZhtit2YjZhyDYqNiu2LTZiNiv2q/bjCDZhdin2YTbjNin2Krb
jCDYp9io2YTYp9i6INi02K88L3RpdGxlPiA8L2hlYWQ+IDxib2R5IGNsYXNzPSJzYXZlX2JvZHki
PiAgICAgPGRpdiBjbGFzcz0ic2F2ZV9wYWdlIiBzdHlsZT0iZGlyZWN0aW9uOiBydGwiPiAgICAg
ICAgIDxkaXYgY2xhc3M9InByaW50X2xvZ29fYyI+IAk8aW1nIHNyYz0iaHR0cHM6Ly9jZG4udGFi
bmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFpbi9pbWcvcHJpbnRfbG9nby5naWYiIGNsYXNzPSJj
ZW50ZXJfaW1nIj4gPC9kaXY+IDxkaXYgY2xhc3M9Im5ld3NfcHJpbnRfY29udGFpbmVyIj4gICAg
IDxkaXYgY2xhc3M9Im5ld3NfcnV0aXRyIj48L2Rpdj4gICAgIDxkaXYgY2xhc3M9InRpdGxlX2Mi
Ptio2K7YtNmG2KfZhdmHINmG2K3ZiNmHINio2K7YtNmI2K/ar9uMINmF2KfZhNuM2KfYqtuMINin
2KjZhNin2Log2LTYrzwvZGl2PiAgICAgICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfc3VidGl0
bGUiPtix2KbbjNizINqp2YQg2LPYp9iy2YXYp9mGINin2YXZiNixINmF2KfZhNuM2KfYqtuM2Iwg
2KjYrti02YbYp9mF2Ycg2YbYrdmI2Ycg2KjYrti02YjYr9qv24wg2KzYsdin2KbZhSDZhdin2YTb
jNin2KrbjCDYsdinINio2LHYp9uMINin2KzYsdinINio2Ycg2KfYr9in2LHYp9iqINmF2KfZhNuM
2KfYqtuMINin2KjZhNin2Log2qnYsdivLjwvZGl2PiAgICAgICAgICA8ZGl2IGNsYXNzPSJuZXdz
X3ByaW50X2NvbnRlbnQiPiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9pZCI+2qnY
ryDYrtio2LE6INu127Pbtdu527TbtDwvZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBw
cmludF9kYXRlIj7Yqtin2LHbjNiuOiDbsduwINmF2YfYsSDbsduz27nbtCAtINux27E627LbsTwv
ZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9IndyYXBwZXIiPjwvZGl2PiAgICAgPC9kaXY+ICAgICA8
ZGl2IGNsYXNzPSJib2R5Ij48ZGl2IGNsYXNzPSJpdGVtLWJvZHkiPiAgICAgICAgPHNwYW4gZGF0
YS14LWl0ZW1wcm9wPSJkZXNjcmlwdGlvbiIgY2xhc3M9ImludHJvLXRleHQiPtix2KbbjNizINqp
2YQg2LPYp9iy2YXYp9mGINin2YXZiNixINmF2KfZhNuM2KfYqtuM2Iwg2KjYrti02YbYp9mF2Ycg
2YbYrdmI2Ycg2KjYrti02YjYr9qv24wg2KzYsdin2KbZhSDZhdin2YTbjNin2KrbjCDYsdinINio
2LHYp9uMINin2KzYsdinINio2Ycg2KfYr9in2LHYp9iqINmF2KfZhNuM2KfYqtuMINin2KjZhNin
2Log2qnYsdivLiAgPC9zcGFuPiAgICAgIDxkaXYgY2xhc3M9ImZ1bGwtdGV4dCIgZGF0YS14LWl0
ZW1wcm9wPSJhcnRpY2xlQm9keSI+PHA+2KjZhyDar9iy2KfYsdi0INmF2YfYsdiMINi52YTbjCDY
udiz2qnYsduMINix2KbbjNizINqp2YQg2LPYp9iy2YXYp9mGINin2YXZiNixINmF2KfZhNuM2KfY
qtuM2Iwg2KjYrti02YbYp9mF2Ycg2YbYrdmI2Ycg2KfYrNix2KfZiiDYqNiu2LTZiNiv2q/ZiiDY
rNix2KfYptmFICAg2YXZiNi22YjYuSDYqtio2LXYsdmHICjbsykg2YXYp9iv2YcgKNu2KSDZgtin
2YbZiNmGINmF2YjYs9mI2YUg2KjZhyDYqtis2YXZiti5INi52YjYp9ix2LYg2Ygg2YXYp9mE2YrY
p9iq4oCM2YfYp9mKICAg2LrZitix4oCM2YXYs9iq2YLZitmFINmF2YjYttmI2Lkg2YLZiNin2YbZ
itmGINio2YjYr9is2Ycg2LPZhtmI2KfYqtmKINiz2KfZhNmH2KfZiiDbsduz27fbtyDYqtinINux
27PbuNuxINix2Kcg2KfYqNmE2KfYuiDaqdix2K8uPC9wPiAgICA8cD7Yr9ixINin24zZhiDYqNiu
2LTZhtin2YXZhyDYotmF2K/ZhyDYp9iz2Ko6INiv2LEg2KfYrNix2KfZiiDYrdqp2YUg2YXYp9iv
2Ycg2YjYp9it2K/ZhyDZgtin2YbZiNmGINiq2LPYsdmKINit2qnZhSDZhdin2K/ZhyAgICjbsdu5
27EpINmC2KfZhtmI2YYg2YXYp9mE2YrYp9iq4oCM2YfYp9mKINmF2LPYqtmC2YrZhSDZhdi12YjY
qCDbsy3bsduyLdux27Pbttu2INio2Ycg2YXYp9mE2YrYp9iq4oCM2YfYp9mKINmIINi52YjYp9ix
2LYg2qnYp9mE2Kcg2YggICDYrtiv2YXYp9iqINmIINmF2KfZhNmK2KfYquKAjNmH2KfZiiDYutmK
2LEg2YXYs9iq2YLZitmFINmF2YjYttmI2Lkg2YLZiNin2YbZitmGINiz2YbZiNin2KrZiiDbsduz
27fbtyDYqtinINux27PbuNuxINmF2LXZiNioICAg27Yt27Ut27Hbs9u527Qg2YXYrNmE2LMg2LTZ
iNix2KfZiiDYp9iz2YTYp9mF2Yog2qnZhyDZhdmC2LHYsSDZhdmK4oCM2K/Yp9ix2K86IMKr2K3a
qdmFINmF2KfYr9mHICjbsdu527EpINmC2KfZhtmI2YYgICDZhdin2YTZitin2KrigIzZh9in2Yog
2YXYs9iq2YLZitmFINmF2LXZiNioINuzL9ux27Iv27Hbs9u227Yg2K3Ys9ioINmF2YjYsdivINmG
2LPYqNiqINio2Ycg2YXYp9mG2K/ZhyDYrNix2YrZhdmH4oCM2YfYpyDZiCAgINmF2KfZhNmK2KfY
qiDYp9i22KfZgdmKINmF2KTYr9mK2KfZhtmKINqp2Ycg2KfYtdmEINio2K/Zh9mK4oCM2YfYp9mK
INmC2LfYudmKINi02K/ZhyDYrtmI2K8g2LHYpyDYqNin2KjYqiDZhdin2YTZitin2Kog2Ygg2LnZ
iNin2LHYtiAgINmF2KrYudmE2YLZh9iMINmF2YjYttmI2Lkg2YLYp9mG2YjZhiDYp9i12YTYp9it
INmF2YjYp9iv2Yog2KfYsiDZgtin2YbZiNmGINio2LHZhtin2YXZhyDYs9mI2YUg2KrZiNiz2LnZ
hyDYp9mC2KrYtdin2K/ZitiMICAg2KfYrNiq2YXYp9i52Yog2Ygg2YHYsdmH2Ybar9mKINis2YXZ
h9mI2LHZiiDYp9iz2YTYp9mF2Yog2KfZitix2KfZhiDZiCDahtqv2YjZhtqv2Yog2KjYsdmC2LHY
p9ix2Yog2YjYtdmI2YQg2LnZiNin2LHYtiDZiCDYs9in2YrYsSAgINmI2KzZiNmHINin2LIg2KrZ
iNmE2YrYr+KAjNqp2YbZhtiv2q/Yp9mGINqp2KfZhNin2Iwg2KfYsdin2KbZh+KAjNiv2YfZhtiv
2q/Yp9mGINiu2K/Zhdin2Kog2Ygg2qnYp9mE2KfZh9in2Yog2YjYp9ix2K/Yp9iq2Yog2YXYtdmI
2KggICDbstuyLdux27At27Hbs9u427EgKNmF2YjYs9mI2YUg2KjZhyDYqtis2YXZiti5INi52YjY
p9ix2LYpINmIINmF2KfZhNmK2KfYquKAjNmH2KfZiiDYutmK2LHigIzZhdiz2KrZgtmK2YUg2YXZ
iNi22YjYuSDZgtmI2KfZhtmK2YYgICDYqNmI2K/YrNmHINiz2YbZiNin2KrZiiDYs9in2YTigIzZ
h9in2Yog27Hbs9u327cg2KrYpyDbsduz27jbsSDZvtix2K/Yp9iu2Kog2YbZhdmI2K/Zh+KAjNin
2YbYryDZiCDZitinINi42LHZgSDZhdiv2Kog2YraqSDYs9in2YQgICDYp9iyINiq2KfYsdmK2K4g
2YTYp9iy2YUg4oCM2KfZhNin2KzYsdin2KEg2LTYr9mGINin2YrZhiDZgtin2YbZiNmGINmG2LPY
qNiqINio2Ycg2b7Ysdiv2KfYrtiqINii2YYg2KfZgtiv2KfZhSDZhtmF2KfZitmG2K/YjCAgINis
2KfYsdmKINiu2YjYp9mH2K8g2KjZiNivLjwvcD4gICAgPHA+Jm5ic3A72LPYp9iy2YXYp9mGINin
2YXZiNixINmF2KfZhNmK2KfYqtmKINqp2LTZiNixINmF2qnZhNmBINin2LPYqiDYuNix2YEg2YXY
r9iqINmK2qkg2LPYp9mEINin2LIg2KrYp9ix2YrYriDZhNin2LLZhSAgINin2YTYp9in2KzYsdin
2KEg2LTYr9mGINin2YrZhiDZgtin2YbZiNmGINmG2LPYqNiqINio2Ycg2YLYt9i52YrYqiDZvtix
2YjZhtiv2Ycg2YfYp9mK2Yog2qnZhyDZhdmG2KzYsSDYqNmHINmF2LfYp9mE2KjZhyDYtNiv2Ycg
ICDYp9iz2KrYjCDYp9mC2K/Yp9mFINmG2YXYp9mK2K/CuzwvcD4gICAgPHA+2KjYpyDYudmG2KfZ
itiqINio2Ycg2KrYp9ix2YrYriDZhNin2LLZhSDYp9mE2KfYrNix2KfYoSDYtNiv2YYg2YLYp9mG
2YjZhiDZhdiw2qnZiNixINmIINio2YbYpyDYqNixINin2K7YqtmK2KfYsSDYrdin2LXZhCAgINin
2LIg2YXYp9iv2Ycgwqvbsdu527HCuyDZgtin2YbZiNmGINmF2KfZhNmK2KfYquKAjNmH2KfZiiDZ
hdiz2KrZgtmK2YXYjCDYp9is2KfYstmHINiv2KfYr9mHINmF2YrigIzYtNmI2K8g2YbYs9io2Kog
2KjZhyDYqtmC2LPZiti3ICAg2YXYp9mG2K/ZhyDYp9i12YQg2KjYr9mH2Yog2Ygg2KjYrti02YjY
r9qv2Yog2KzYsdin2KbZhSDYqtio2LXYsdmHIMKr27PCuyDZhdin2K/ZhyDCq9u2wrsg2YLYp9mG
2YjZhiDZhdmI2LPZiNmFINio2Ycg2KrYrNmF2YrYuSAgINi52YjYp9ix2LYg2Ygg2YXYp9mE2YrY
p9iqINin2LbYp9mB2Yog2YbYp9i02Yog2KfYsiDYqtij2K7ZitixINm+2LHYr9in2K7YqiDZhdin
2YTZitin2Kog2KjYsSDZgdix2YjYtCDZgtmI2KfZhtmK2YYg2KjZiNiv2KzZhyAgINiz2YbZiNin
2KrZiiDYs9in2YTigIzZh9in2Yog27Hbs9u327cg2KrYpyDbsduz27jbsSDYqNixIOKAjNin2LPY
p9izINi02LHYp9mK2Lcg2LDZitmEINin2YLYr9in2YUg2YbZhdin2YrZhtivOjwvcD4gICAgPHA+
2KfZhNmBOiDYqtmC2LPZiti3INio2K/Zh9mKPC9wPiAgICA8cD7YqNinINiq2YjYrNmHINio2Yfi
gIzigIzYp9mK2YbaqdmHINi32KjZgiDZhdin2K/ZhyDZiNin2K3Yr9mHINmF2LDaqdmI2LEg2KLY
rtix2YrZhiDZgdix2LXYqiDZvtix2K/Yp9iu2Kog2KfYtdmEINio2K/Zh9mKICAg2YLYt9i52Yog
2LTYr9mHICjZhdin2YTZitin2KrigIzZiOKAjNi52YjYp9ix2LYp2Iwg27Hbsy/bti/bsduz27nb
tSDYqti52YrZitmGINqv2LHYr9mK2K/Zh9iMINio2YbYp9io2LHigIzYp9mK2YYg2KrZgtiz2YrY
tyDYqNiv2YfZiiAgINiq2Kcg2b7Yp9mK2KfZhiDZhdmI2LnYryDYqti52YrZitmGINi02K/ZhyDY
qNmE2KfZhdin2YbYuSDYrtmI2KfZh9ivINio2YjYry4g2KjYr9mK2YfZiiDYp9iz2Kog2LLZhdin
2YYg2KrYs9mI2YrZhyDZhtmH2KfZitmKICAg2YXYpNiv2YrYjCDZhdmE2KfaqSDYqti52YTZgiDZ
hdmK2LLYp9mGINio2K7YtNmI2K/ar9mKINis2LHYp9im2YUg2YXYsdio2YjYtyDYr9ixINin2LHY
qtio2KfYtyDYqNinINin2KzYstin2KEgwqvbscK72IwgwqvbssK72IwgICDCq9uzwrsg2Yggwqvb
tMK7INio2YbYryDCq9iowrsg2K7ZiNin2YfYryDYqNmI2K8uPC9wPiAgICA8cD7YqDog2KjYrti0
2YjYr9qv2Yog2KzYsdin2KbZhTwvcD4gICAgPHA+2YXYpNiv2YrYp9mGINmF2KfZhNmK2KfYqtmK
INqp2Ycg2KjYr9mH2Yog2K7ZiNivINix2KcgKNin2LnZhSDYp9iyINmF2KfZhNmK2KfYqiDZiCDY
udmI2KfYsdi2KSDYrdiv2Kfaqdir2LEg2KrYpyDZvtin2YrYp9mGICAg2KLYsNix2YXYp9mHINiz
2KfZhCDYrNin2LHZiiDZvtix2K/Yp9iu2Kog2YbZhdin2YrZhtiv2Iwg2KrYpyDYtdivINiv2LHY
tdivICjbsduw27AlKSDYrNix2KfYptmFINmIINmF2KfZhNmK2KfYqiDYp9i22KfZgdmKICAg2KLZ
htmH2Kcg2YLYp9io2YQg2KjYrti02YjYr9qv2Yog2K7ZiNin2YfYryDYqNmI2K8uINio2K/ZitmH
2Yog2KfYs9iqINmF2KTYr9mK2KfZhtmKINqp2Ycg2YLYqNmEINin2LIg2KrYp9ix2YrYriDZhdiw
2qnZiNixICAg2KfZgtiv2KfZhSDYqNmHINm+2LHYr9in2K7YqiDYqNiv2YfZiiDYrtmI2K8g2YbZ
hdmI2K/ZhyDYqNin2LTZhtivINmF2LTZhdmI2YQg2KjYrti02YjYr9qv2Yog2YXZgtix2LEg2K/Y
sdin2YrZhiDYqNmG2K8g2K7ZiNin2YfZhtivICAg2KjZiNivLjwvcD4gICAgPHA+2YXYpNiv2YrY
p9mGINmF2KfZhNmK2KfYqtmKINqp2Ycg2KjYr9mH2Yog2K7ZiNivINix2KcgKNin2LnZhSDYp9iy
INmF2KfZhNmK2KfYqiDZiCDYudmI2KfYsdi2KSDYqtinINm+2KfZitin2YYg2LPYp9mEICAg27Hb
s9u527Qg2b7Ysdiv2KfYrtiqINmG2YXYp9mK2YbYryDYrdiv2Kfaqdir2LEg2KrYpyDZh9i02KrY
p9iv4oCM2YjigIzZvtmG2Kwg2K/Ysdi12K8gKNu427UlKSDYrNix2KfYptmFINmIINmF2KfZhNmK
2KfYqiDYp9i22KfZgdmKICAg2KLZhtmH2Kcg2YLYp9io2YQg2KjYrti02YjYr9qv2Yog2K7ZiNin
2YfYryDYqNmI2K8uPC9wPiAgICA8cD7Zhdik2K/Zitin2YYg2YXYp9mE2YrYp9iq2Yog2qnZhyDY
qNiv2YfZiiDYrtmI2K8g2LHYpyAo2KfYudmFINin2LIg2YXYp9mE2YrYp9iqINmIINi52YjYp9ix
2LYpINiq2Kcg2b7Yp9mK2KfZhiDYqtmK2LHZhdin2YcgICDYs9in2YQg27Hbs9u527XZvtix2K/Y
p9iu2Kog2YbZhdin2YrZhtivINit2K/Yp9qp2KvYsSDYqtinINi02LXYqiDZiCDZvtmG2Kwg2K/Y
sdi12K8gKNu227UlKSDYrNix2KfYptmFINmIINmF2KfZhNmK2KfYqiAgINin2LbYp9mB2Yog2KLZ
huKAjNmH2Kcg2YLYp9io2YQg2KjYrti02YjYr9qv2Yog2K7ZiNin2YfYryDYqNmI2K8uPC9wPiAg
ICA8cD7Zhdik2K/Zitin2YYg2YXYp9mE2YrYp9iq2Yog2qnZhyDYqNiv2YfZiiDYrtmI2K8g2LHY
pyjYp9i52YUg2KfYsiDZhdin2YTZitin2Kog2Ygg2LnZiNin2LHYtikg2KrYpyDZvtin2YrYp9mG
INmF2YfZhNiqICAg2YXZgtix2LEg2K/YsSDZhdin2K/ZhyDZiNin2K3Yr9mHINmC2KfZhtmI2YYg
2YXYsNqp2YjYsSAo27Hbsy3bti3bsduz27nbtSkg2b7Ysdiv2KfYrtiqINmG2YXYp9mK2YbYryDY
rdiv2Kfaqdir2LEg2KrYpyDZvtmG2KzYp9mHICAg2K/Ysdi12K8gKNu127AlKSDYrNix2KfYptmF
INmIINmF2KfZhNmK2KfYqiDYp9i22KfZgdmKINii2YbZh9inINmC2KfYqNmEINio2K7YtNmI2K/a
r9mKINiu2YjYp9mH2K8g2KjZiNivLjwvcD4gICAgPHA+2KfYrtiq2YrYp9ixINio2K7YtNmI2K/a
r9mKINis2LHYp9im2YUg2Ygg2YXYp9mE2YrYp9iqINin2LbYp9mB2Yog2YXYp9iy2KfYryDYqNix
INmG2LXYp9io4oCM2YfYp9mKINiq2LnZitmK2YYg2LTYr9mHINiv2LEgICDYqNmG2K/Zh9in2Yog
wqvbsiDZiCDbs8K72YggwqvbtMK7INio2Ycg2YXYudin2YjZhtiqINmF2KfZhNmK2KfYqiDYqNix
INin2LHYsti0INin2YHYstmI2K/ZhyDYqtmB2YjZiti2INmF2YrigIzar9ix2K/Yry4g4oCM2K/Y
sSAgINmF2YjYp9ix2K/ZiiDaqdmHINio2K7YtNmI2K/ar9mKINis2LHYp9im2YUg2K7Yp9ix2Kwg
2KfYsiDYp9iu2KrZitin2LHYp9iqINiq2YHZiNmK2LbZiiDigIzYqNin2LTYryDZiCDYqNmG2Kcg
2KjZhyDYr9mE2KfYptmEICAg2KfYqNix2KfYstmKINmF2KrZgtmGINmF2KjZhtmKINio2LEg2K7Y
p9ix2Kwg2KfYsiDYp9iu2KrZitin2LEg2KjZiNiv2YYg2LnYr9mFINin2YbYrNin2YUg2Kraqdin
2YTZitmBINmF2YLYsdix2Iwg2LbZhdmGINin2LnZhNin2YUgICDYr9mE2KfZitmEINiq2YjYrNmK
2YfZiiDZiCDYp9ix2LPYp9mEINm+2YrYtNmG2YfYp9ivINi12LHZititINmIINmF2LTYrti1INmF
2LHYp9iq2Kgg2KzZh9iqINio2LHYsdiz2Yog2Ygg2KfYqtiu2KfYsCDYqti12YXZitmFICAg2KjZ
hyDZhdi52KfZiNmG2Kog2YXYstio2YjYsSDZhdmG2LnaqdizINqv2LHYr9ivLjwvcD4gICAgPHA+
2KfYqtiu2KfYsCDYqti12YXZitmFINix2KfYrNi5INio2Ycg2KjYrti02YjYr9qv2Yog2KzYsdin
2KbZhSDZiCDZhdin2YTZitin2Kog2KfYttin2YHZiiDZhdiw2qnZiNixINmF2YbZiNi3INio2Ycg
ICDYr9ix2K7ZiNin2LPYqiDaqdiq2KjZiiDZhdik2K/Zitin2YYg2YXYp9mE2YrYp9iq2Yog2K7Z
iNin2YfYryDYqNmI2K/YjCDZhNiw2Kcg2KjZhyDZhdmG2LjZiNixINin2KrYrtin2LAg2LHZiNmK
2Ycg2YjYp9it2K/YjCAgINmF2YLYqti22Yog2KfYs9iqINqp2Ycg2KfYr9in2LHYp9iqINin2YXZ
iNixINmF2KfZhNmK2KfYqtmKINin2LIg2YHYsdmF4oCM2YfYp9mKINmG2YXZiNmG2YcgKNuyKSDZ
iCAo27MpINm+2YrZiNiz2Kog2KjYsdin2YogICDYqNiu2LTZiNiv2q/ZiiDYrNix2KfYptmFINmI
INmF2KfZhNmK2KfYqiDYp9i22KfZgdmKINin2LPYqtmB2KfYr9mHINmG2YXYp9mK2YbYry48L3A+
ICAgIDxwPtis2LHYp9im2YUg2Ygg2YXYp9mE2YrYp9iqINin2LbYp9mB2Yog2KfZitmGINmC2KfZ
htmI2YYg2qnZhyDYqtin2qnZhtmI2YYg2KjZhyDYrdmK2LfZhyDZiNi12YjZhCDYr9ix2KLZhdiv
2YfYjCDZgtin2KjZhCDYqNiu2LTZiNiv2q/ZiiDZiCDYp9iz2KrYsdiv2KfYr+KAjOKAjDxicj4g
INmG2K7ZiNin2YfYryDYqNmI2K8uPC9wPiAgICA8cD7Yr9ixINi12YjYsdiqINi52K/ZhSDZvtix
2K/Yp9iu2Kog2YXYp9mE2YrYp9iqINmIINi52YjYp9ix2LYg2LjYsdmBINmF2YfZhNiqINiq2LnZ
itmK2YYg2LTYr9mHINiv2LEg2YLYp9mG2YjZhiAgINi12K/Ysdin2YTYsNqp2LHYjCDZhdmC2LHY
sdin2Kog2YXZiNi22YjYuSDYqtio2LXYsdmHICjbsykg2YXYp9iv2YcgKNu2KSDZgtin2YbZiNmG
INmF2YjYs9mI2YUg2KjZhyDYqtis2YXZiti5INi52YjYp9ix2LYgICDZhdio2YbZiiDYqNixINi6
2YrYsSDZgtin2KjZhCDYqNiu2LTZiNiv2Ycg2KjZiNiv2YYg2KzYsdin2KbZhSDZiCDZh9mF2obZ
htmK2YYg2YXZgtix2LHYp9iqINmF2KfZhNmK2KfYquKAjNmH2KfZiiDYutmK2LHZhdiz2KrZgtmK
2YUgICDZhdmI2LbZiNi5INmC2YjYp9mG2YrZhiDYqNmI2K/YrNmHINiz2YbZiNin2KrZiiDYs9in
2YTigIzZh9in2Yog27Hbs9u327cg2KrYpyDbsduz27jbsTxicj4gINmE2KfYstmFINin2YTYp9iq
2KjYp9i5INiu2YjYp9mH2K8g2KjZiNivLjwvcD4gICAgPHA+2Kw64oCM2KfZgtiv2KfZhdin2Kog
2KfYr9in2LHYp9iqINqp2YQ8L3A+ICAgIDxwPtin2K/Yp9ix2KfYqiDaqdmEINin2YXZiNixINmF
2KfZhNmK2KfYqtmKINmF2YjYuNmB2YbYryDYqNmHINmF2YbYuNmI2LEg2YXYrtiq2YjZhdmHINqp
2LHYr9mGINm+2LHZiNmG2K/Zh+KAjNmH2KfZiiDZhdin2YTZitin2KrZiiAgINmK2KfYryDYtNiv
2Ycg2KjYpyDaqdmE2YrZhyDZhdik2K/Zitin2YbZiiDaqdmHINmF2KfZhNmK2KfYqiDZiCDYudmI
2KfYsdi2INii2YbigIzZh9inINmC2LfYudmKINmK2Kcg2K/YsSDZhdix2KfYrdmEINiv2KfYr9ix
2LPZiiAgINmF2KfZhNmK2KfYqtmKINmC2LHYp9ixINiv2KfYsdivINmIINmF2KfZhNmK2KfYqiDZ
iCDYudmI2KfYsdi2INii2YbigIzZh9inINm+2LHYr9in2K7YqiDZhti02K/ZhyDYp9iz2Kog2Ygg
2YfZhdqG2YbZitmGICAg2YXYpNiv2YrYp9mG2Yog2qnZhyDYtdix2YHYp9mLINio2KfYqNiqINis
2LHYp9im2YUg2Ygg2YXYp9mE2YrYp9iqINin2LbYp9mB2YrYjCDYqNiv2YfZiiDYr9in2LHZhtiv
INio2Ycg2LTYsditINmB2LHZhSDYtNmF2KfYsdmHICAgKNuxKSDZvtmK2YjYs9iq2Iwg2YXaqdin
2KrYqNmHINmIINmF2YLYsdix2KfYqiDZhdmI2LbZiNi5INmC2KfZhtmI2YYg2LXYr9ix2KfZhNin
2KfYtNin2LHZhyDYsdinINio2Ycg2YXZhti42YjYsSDYqNmH2LHZh+KAjNmF2YbYr9mKICAg2KfY
siDYqtiz2YfZitmE2KfYqiDZhdmG2LjZiNixINi02K/ZhyDYr9ix2YLYp9mG2YjZhiDZiCDYqti5
2YrZitmGINiq2qnZhNmK2YEg2KjYr9mH2Yog2YLYt9i52Yog2LTYr9mHINmF2KTYr9mK2KfZhiDZ
itin2K/YotmI2LHZiiAgINmG2YXYp9mK2YbYry48L3A+ICAgIDxwPtin2K/Yp9ix2KfYqiDaqdmE
INin2YXZiNixINmF2KfZhNmK2KfYqtmKINmF2YjYuNmB2YbYryDZvtix2YjZhtiv2Ycg2YXYpNiv
2YrYp9mG2Yog2qnZhyDYqtin4oCM2qnZhtmI2YYg2YXYp9mE2YrYp9iqINmIICAg2LnZiNin2LHY
tiDYotmG2YfYpyDZgti32LnZiiDZhti02K/ZhyDYsdinINiv2LEg2KfZiNmE2YjZitiqINmC2LHY
p9ixINiv2KfYr9mHINmIINiq2LHYqtmK2KjZiiDYp9iq2K7Yp9iwINmG2YXYp9mK2YbYryDYqtin
INmC2KjZhCAgINin2LIg2KfZhtmC2LbYp9mKINmF2YfZhNiqINmF2LLYqNmI2LEg2YbYs9io2Kog
2KjZhyDZgti32LnZitiqINio2K/Zh9mKINin2YrZhtqv2YjZhtmHINmF2KTYr9mK2KfZhiDYp9mC
2K/Yp9mFINmG2YXZiNiv2Ycg2YggICDZhdin2YTZitin2Kog2Ygg2LnZiNin2LHYtiDYotmG4oCM
2YfYpyDYsdinINio2Kcg2KrZiNis2Ycg2KjZhyDYqtiz2YfZitmE2KfYqiDYp9mK2KzYp9ivINi0
2K/ZhyDZiNi12YjZhCDZhtmF2KfZitmG2K8uPC9wPiAgICA8cD7ahtmG2KfZhtqG2Ycg2b7YsdmI
2YbYr9mHINmF2KTYr9mK2KfZhiDYr9ixINi02YjYsdin2Yog2LnYp9mE2Yog2YXYp9mE2YrYp9iq
2Yog2Ygg2YrYpyDZh9mK2KPYquKAjNmH2KfZiiDYrdmEINin2K7YqtmE2KfZgSAgINmF2KfZhNmK
2KfYqtmKINmF2LfYsditINmIINiv2LEg2K/Ys9iqINix2LPZitiv2q/ZiiDYqNin2LTYr9iMINmE
2KfYstmFINin2LPYqiDZhdix2KfYrNi5INmK2KfYryDYtNiv2Ycg2KjZhyDZhdmG2LjZiNixINin
2YrYrNin2K8gICDYqNiz2KrYsSDZhdmG2KfYs9ioINio2LHYp9mKINin2LPYqtmB2KfYr9mHINmF
2KTYr9mK2KfZhiDYp9iyINiq2LPZh9mK2YTYp9iqINmF2YLYsdix2Iwg2K/YsSDYsdin2LPYqtin
2Yog2KrYudmK2YrZhiDYqtqp2YTZitmBICAg2b7YsdmI2YbYr9mHINmIINmC2LfYudmK2Kog2YXY
p9mE2YrYp9iqINiq2LPYsdmK2Lkg2YbZhdin2YrZhtivLjwvcD4gICAgPHA+2KfYr9in2LHYp9iq
INqp2YQg2KfZhdmI2LEg2YXYp9mE2YrYp9iq2Yog2YXZiNi42YHZhtivINiv2LEg2b7Yp9mK2KfZ
hiDZhdmH2YTYquKAjNmH2KfZiiDYqti52YrZitmGINi02K/ZhyDYr9ixINix2K/ZitmB4oCM2YfY
p9mKICAgwqvbscK72IwgwqvbssK72Iwgwqvbs8K7INmIIMKr27TCuyDYqNmG2K8gwqvYqMK7ICjY
qNiu2LTZiNiv2q/ZiiDYrNix2KfYptmFKdiMINqv2LLYp9ix2LQg2LnZhdmE2qnYsdivINiu2YjY
ryDYsdinINio2Ycg2LTYsditICAg2YHYsdmFINi02YXYp9ix2YcgwqvbtMK7INm+2YrZiNiz2Kog
2KraqdmF2YrZhCDZiCDYqNmHINiv2YHYqtixINmG2LjYp9ix2Kog2KjYsSDYp9mF2YjYsSDYp9is
2LHYp9mK2Yog2YXYp9mE2YrYp9iqINio2LEg2KfYsdiy2LQgICDYp9mB2LLZiNiv2Ycg2KfYsdiz
2KfZhCDZhtmF2KfZitmG2K8uPC9wPiAgICA8cD7Zhdiv2YrYsdin2YYg2qnZhCDZhdis2KfYsiDZ
h9iz2KrZhtivINmC2LPZhdiq2Yog2KfYsiDYp9iu2KrZitin2LHYp9iqINmB2YjZgiDYp9mE2LDa
qdixINix2Kcg2KjZhyDZhdi52KfZiNmG2YrZhtiMINix2KTYs9in2YogICDYp9mF2YjYsSDZhdin
2YTZitin2KrZiiDZiCDYsdik2LPYp9mKINin2K/Yp9ix2KfYqiDZhdin2YTZitin2KrZiiDYtNmH
2LHYs9iq2KfZhuKAjNmH2Kcg2KrZgdmI2YrYtiDZhtmF2KfZitmG2K8uPC9wPiAgICA8cD7Yr9in
2K/Ys9iq2KfZhtmKINin2YbYqti42KfZhdmKINmF2KfZhNmK2KfYqtmKINmF2LPYptmI2YQg2K3Y
s9mGINin2KzYsdin2Yog2KfZitmGINiv2LPYqtmI2LHYp9mE2LnZhdmEINmF2YrigIzYqNin2LTY
ry48L3A+ICAgICAgICA8L2Rpdj4gIDwvZGl2PjwvZGl2PiAJPGRpdiBjbGFzcz0id3JhcHBlciI+
PC9kaXY+IDwvZGl2PiAgICAgPC9kaXY+IDwvYm9keT4gPC9odG1sPg==

----8ABBB8A172E6AB727AC05BC9F356813E_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----8ABBB8A172E6AB727AC05BC9F356813E_MULTIPART_MIXED--