From: tabnak.ir
Subject: آستان‌ها و قرارگاه‌ها مشمول مالیات می‌شوند
Date: Tue, 02 Jun 2026 19:02:46 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--352EEEC255C214BA5ADF6F33EB0851EB_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----352EEEC255C214BA5ADF6F33EB0851EB_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF85OTM5MS5jc3MiIHR5cGU9dGV4dC9jc3MgcmVsPXN0eWxlc2hlZXQ+IDx0
aXRsZT7Yotiz2KrYp9mG4oCM2YfYpyDZiCDZgtix2KfYsdqv2KfZh+KAjNmH2Kcg2YXYtNmF2YjZ
hCDZhdin2YTbjNin2Kog2YXbjOKAjNi02YjZhtivPC90aXRsZT4gPC9oZWFkPiA8Ym9keSBjbGFz
cz0ic2F2ZV9ib2R5Ij4gICAgIDxkaXYgY2xhc3M9InNhdmVfcGFnZSIgc3R5bGU9ImRpcmVjdGlv
bjogcnRsIj4gICAgICAgICA8ZGl2IGNsYXNzPSJwcmludF9sb2dvX2MiPiAJPGltZyBzcmM9Imh0
dHBzOi8vY2RuLnRhYm5hay5pci9jbGllbnQvdGhlbWVzL2ZhL21haW4vaW1nL3ByaW50X2xvZ28u
Z2lmIiBjbGFzcz0iY2VudGVyX2ltZyI+IDwvZGl2PiA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2Nv
bnRhaW5lciI+ICAgICA8ZGl2IGNsYXNzPSJuZXdzX3J1dGl0ciI+PC9kaXY+ICAgICA8ZGl2IGNs
YXNzPSJ0aXRsZV9jIj7Yotiz2KrYp9mG4oCM2YfYpyDZiCDZgtix2KfYsdqv2KfZh+KAjNmH2Kcg
2YXYtNmF2YjZhCDZhdin2YTbjNin2Kog2YXbjOKAjNi02YjZhtivPC9kaXY+ICAgICAgICAgICAg
ICA8ZGl2IGNsYXNzPSJwcmludF9zdWJ0aXRsZSI+2YbZhdin24zZhtiv2q/Yp9mGINmF2KzZhNiz
INiv2LEg2KfYr9in2YXZhyDYqNix2LHYs9uMINmE2KfbjNit2Ycg2KrZhti424zZhSDYqNix2K7b
jCDYp9iyINin2K3aqdin2YUg2KjYsdmG2KfZhdmH4oCM2YfYp9uMINiq2YjYs9i52Ycg2qnYtNmI
2LHYjCDYotiz2KrYp9mG4oCM2YfYp9uMINmF2YLYr9izINmIINmC2LHYp9ix2q/Yp9mH4oCM2YfY
p9uMINiz2KfYstmG2K/ar9uMINix2Kcg2YXYtNmF2YjZhCDZvtix2K/Yp9iu2Kog2YXYp9mE24zY
p9iqINqp2LHYr9mG2K8uPC9kaXY+ICAgICAgICAgIDxkaXYgY2xhc3M9Im5ld3NfcHJpbnRfY29u
dGVudCI+ICAgICAgICAgPGRpdiBjbGFzcz0icnV0aXRyIHByaW50X2lkIj7aqdivINiu2KjYsTog
27XbuNu127nbsNu5PC9kaXY+ICAgICAgICAgPGRpdiBjbGFzcz0icnV0aXRyIHByaW50X2RhdGUi
Ptiq2KfYsduM2K46INux27Qg2KfYsdiv2YrYqNmH2LTYqiDbsduz27nbtSAtINux27E627Lbtjwv
ZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9IndyYXBwZXIiPjwvZGl2PiAgICAgPC9kaXY+ICAgICA8
ZGl2IGNsYXNzPSJib2R5Ij7ZhtmF2KfbjNmG2K/ar9in2YYg2YXYrNmE2LMg2K/YsSDYp9iv2KfZ
hdmHINio2LHYsdiz24wg2YTYp9uM2K3ZhyDYqtmG2LjbjNmFINio2LHYrtuMINin2LIg2KfYrdqp
2KfZhSDYqNix2YbYp9mF2YfigIzZh9in24wg2KrZiNiz2LnZhyDaqdi02YjYsdiMINii2LPYqtin
2YbigIzZh9in24wg2YXZgtiv2LMg2Ygg2YLYsdin2LHar9in2YfigIzZh9in24wg2LPYp9iy2YbY
r9qv24wg2LHYpyDZhdi02YXZiNmEINm+2LHYr9in2K7YqiDZhdin2YTbjNin2Kog2qnYsdiv2YbY
ry48YnI+PGJyPtio2Ycg2q/Ystin2LHYtCDYp9uM2LPZhtin2Iwg2KjYsSDYp9iz2KfYsyDZhdi1
2YjYqNmHINmF2KzZhNizINio2Ycg4oCM2YXZhti42YjYsSDYqtit2YLZgiDYs9uM2KfYs9iq4oCM
2YfYp9uMINqp2YTbjCDYp9mC2KrYtdin2K8g2YXZgtin2YjZhdiq24wg2YXZiNi22YjYuSDYtdix
2YHZh+KAjNis2YjbjNuMINiv2LEg2YfYstuM2YbZh+KAjNmH2KfbjCDYudmF2YjZhduM2Iwg2KfY
tdmE2KfYrSDZhti42KfZhSDYr9ix2KLZhdiv24wg2K/ZiNmE2Kog2Ygg2YfZhdqG2YbbjNmGINmC
2LfYuSDZiNin2KjYs9iq2q/bjCDYqNmI2K/YrNmHINio2Ycg2YbZgdiqINii2LPYqtin2YbigIzZ
h9in24wg2YXZgtiv2LMg2Ygg2YLYsdin2LHar9in2YfigIzZh9in24wg2LPYp9iy2YbYr9qv24wg
2Ygg2LTYsdqp2KrigIzZh9inINmIINmF2KTYs9iz2KfYqiDZiNin2KjYs9iq2Ycg2KjZhyDYp9i0
2K7Yp9i1INmF2LDaqdmI2LEg2KfYsiDYs9in2YQg2KfZiNmEINio2LHZhtin2YXZhyDYtNi02YUg
2YbYs9io2Kog2KjZhyDYqtmF2KfZhduMINmB2LnYp9mE24zYquKAjNmH2KfbjCDYp9mC2KrYtdin
2K/bjCDYrtmI2K/YjCDZhdi02YXZiNmEINm+2LHYr9in2K7YqiDZhdin2YTbjNin2Kog2YXbjOKA
jNi02YjZhtivLjxicj48YnI+2YfZhdqG2YbbjNmGINmH2LLbjNmG2Ycg2K7Yr9mF2KfYqiDZhdiv
24zYsduM2Kog2LfYsdit4oCM2YfYp9uMINiq2YXZhNqpINiv2KfYsdin24zbjOKAjNmH2KfbjCDY
s9ix2YXYp9uM2YfigIzYp9uMINio2YbbjNin2K8g2YXYs9qp2YYg2KfZhtmC2YTYp9ioINin2LPZ
hNin2YXbjOKAjNiMINiz2KfYstmF2KfZhiDZhdis2LHbjCDYs9in2K7YqtmF2KfZhuKAjNmH2Kcg
2Ygg2KrYo9iz24zYs9in2Kog2K/ZiNmE2KrbjCDZiCDYudmF2YjZhduM2Iwg2LTYsdqp2Kog2YXY
p9iv2LHYqtiu2LXYtduMINiz2KfYrtiqINmIINiq2YjYs9i52Ycg2LLbjNix2KjZhtin2YfYp9uM
INit2YXZhCDZiCDZhtmC2YQg2qnYtNmI2LHYjCDYtNix2qnYqiDZhdin2K/YsSDYqtiu2LXYtduM
INiq2YjZhNuM2K8g2KjYsdmCINit2LHYp9ix2KrbjNiMINi02LHaqdiqINiz2YfYp9mF24wg2KrZ
iNiz2LnZhyDZhdmG2KfYqNi5INii2Kgg2Ygg2YbbjNix2YjbjCDYp9uM2LHYp9mG2Iwg2LTYsdqp
2Kog2KrZiNiz2LnZhyDZiCDZhtqv2YfYr9in2LHbjCDYp9mF2KfaqdmGINmI2LHYsti024wg2Ygg
2YXYpNiz2LPZhyDYrNmH2KfYryDZhti12LHYjCDYrdiv2Kfaqdir2LEg2KrYpyDYr9mI2YjZhtuM
2YXigIzYr9ix2LXYryg1LyAyJSkg2LnZhdmE2qnYsdivINiq2K7YtduM2LUg2KfYudiq2KjYp9ix
2KfYqiDYsNuM4oCM2LHYqNi3INio2Kcg2KfYrdiq2LPYp9ioINin2LnYqtio2KfYsdin2Kog2K/Y
sduM2KfZgdiq24wg2KfYsiDZhdmG2KfYqNi5INio2YjYr9is2Ycg2LnZhdmI2YXbjCDaqdi02YjY
sSDYqti524zbjNmGINmF24zigIzar9ix2K/Yry48YnI+PC9kaXY+IAk8ZGl2IGNsYXNzPSJ3cmFw
cGVyIj48L2Rpdj4gPC9kaXY+ICAgICA8L2Rpdj4gPC9ib2R5PiA8L2h0bWw+

----352EEEC255C214BA5ADF6F33EB0851EB_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----352EEEC255C214BA5ADF6F33EB0851EB_MULTIPART_MIXED--