From: tabnak.ir
Subject: جریمه ریالی اصنافی که مشمولان غایب را بکار گیرند
Date: Sat, 04 Apr 2026 00:15:27 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--EB29E1C96284CC8BCC953208A1406691_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----EB29E1C96284CC8BCC953208A1406691_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF85ODEwOS5jc3MiIHR5cGU9dGV4dC9jc3MgcmVsPXN0eWxlc2hlZXQ+IDx0
aXRsZT7YrNix24zZhdmHINix24zYp9mE24wg2KfYtdmG2KfZgduMINqp2Ycg2YXYtNmF2YjZhNin
2YYg2LrYp9uM2Kgg2LHYpyDYqNqp2KfYsSDar9uM2LHZhtivPC90aXRsZT4gPC9oZWFkPiA8Ym9k
eSBjbGFzcz0ic2F2ZV9ib2R5Ij4gICAgIDxkaXYgY2xhc3M9InNhdmVfcGFnZSIgc3R5bGU9ImRp
cmVjdGlvbjogcnRsIj4gICAgICAgICA8ZGl2IGNsYXNzPSJwcmludF9sb2dvX2MiPiAJPGltZyBz
cmM9Imh0dHBzOi8vY2RuLnRhYm5hay5pci9jbGllbnQvdGhlbWVzL2ZhL21haW4vaW1nL3ByaW50
X2xvZ28uZ2lmIiBjbGFzcz0iY2VudGVyX2ltZyI+IDwvZGl2PiA8ZGl2IGNsYXNzPSJuZXdzX3By
aW50X2NvbnRhaW5lciI+ICAgICA8ZGl2IGNsYXNzPSJuZXdzX3J1dGl0ciI+PC9kaXY+ICAgICA8
ZGl2IGNsYXNzPSJ0aXRsZV9jIj7YrNix24zZhdmHINix24zYp9mE24wg2KfYtdmG2KfZgduMINqp
2Ycg2YXYtNmF2YjZhNin2YYg2LrYp9uM2Kgg2LHYpyDYqNqp2KfYsSDar9uM2LHZhtivPC9kaXY+
ICAgICAgICAgIDxkaXYgY2xhc3M9Im5ld3NfcHJpbnRfY29udGVudCI+ICAgICAgICAgPGRpdiBj
bGFzcz0icnV0aXRyIHByaW50X2lkIj7aqdivINiu2KjYsTog27nbstu127nbstuxPC9kaXY+ICAg
ICAgICAgPGRpdiBjbGFzcz0icnV0aXRyIHByaW50X2RhdGUiPtiq2KfYsduM2K46INuw27Mg2YXZ
h9ixINux27Pbudu4IC0g27Hbtzrbsdu4PC9kaXY+ICAgICAgICAgPGRpdiBjbGFzcz0id3JhcHBl
ciI+PC9kaXY+ICAgICA8L2Rpdj4gICAgIDxkaXYgY2xhc3M9ImJvZHkiPjxwPtix2KbbjNizINiz
2KfYstmF2KfZhiDZiNi424zZgdmHINi52YXZiNmF24wg2YbbjNix2YjbjCDYp9mG2KrYuNin2YXb
jCDYp9iyINis2LHbjNmF2Ycg2YbZgtiv24wg2KfYtdmG2KfZgSDYqNmHINqp2KfYsdqv24zYsdmG
2K/ZhyDZhdi02YXZiNmE2KfZhiDYutin24zYqCDYrtio2LHYr9in2K8g2Ygg2q/ZgdiqOiDZhdi0
2YXZiNmE2KfZhiDYutin24zYqNuMINqp2Ycg2KrYp9qp2YbZiNmGINio2LHYp9uMINiq2LnbjNuM
2YYg2KraqdmE24zZgSDZiNi22LnbjNiqINiu2K/Zhdiq24wg2K7ZiNivINin2YLYr9in2YUg2Yba
qdix2K/ZhyDYp9mG2K8g2KjYsdin2KjYsSDZhdin2K/ZhyAxMCDZgtin2YbZiNmGINio2Kcg2YXY
rdix2YjZhduM2Kog2YfYp9uMINin2KzYqtmF2KfYuduMINmF2YjYp9is2Ycg2YXbjCDYtNmI2YbY
ry48L3A+ICA8cD7YqNmHINqv2LLYp9ix2LQg2KfbjNiz2YbYp9iMINiz2LHYr9in2LEg2KrZgtuM
INmF2YfYsduMINiv2LEg2KfbjNmGINio2KfYsdmHINin2LjZh9in2LHaqdix2K86INmF2LTZhdmI
2YTYp9mGINi62KfbjNio24wg2qnZhyDZiNi22LnbjNiqINiu2K/Zhdiq24wg2K7ZiNivINix2Kcg
2YXYtNiu2LUg2YbaqdmG2YbYryDYqNix2KfYqNixINmF2YjYp9ivIDU4INmIIDYyINmC2KfZhtmI
2YYg2K7Yr9mF2Kog2YjYuNuM2YHZhyDYudmF2YjZhduMINio2Kcg2KrYtNiv24zYryDZhdit2K/Z
iNiv24zYqiDZh9inINmIINmF2K3YsdmI2YXbjNiqINmH2KfbjCDYp9is2KrZhdin2LnbjNiMINi5
2K/ZhSDYqNix2K7ZiNix2K/Yp9ix24wg2KfYsiDZh9ix2q/ZiNmG2Ycg2KrYs9mH24zZhNin2Kog
2K/ZiNmE2KrbjCDZiCDYp9i02KrYutin2YQg2K/YsSDYs9in2LLZhdin2YYg2YfYpyDZiCDaqdin
2LHar9in2Ycg2YfYp9uMINiv2YjZhNiq24wg2Ygg2K7YtdmI2LXbjCDZhdmI2KfYrNmHINmF24wg
2LTZiNmG2K8uPC9wPiAgPHA+2YjbjCDYp9mB2LLZiNivOiDYr9ix2LXYr9ivINmH2LPYqtuM2YUg
2KjYpyDYp9mB2LLYp9uM2LQg2KfYsdiq2KjYp9i3INiz24zYs9iq2YXbjCDYqNinINiz2KfYstmF
2KfZhiDZh9in24wg2K/ZiNmE2KrbjCDZiCDYutuM2LHYr9mI2YTYqtuMINmF2KfZhtmG2K/YmyDZ
iNiy2KfYsdiq2K7Yp9mG2Ycg2YfYp9iMINio2KfZhtqpINmH2KfYjCDYtNmH2LHYr9in2LHbjCDZ
iCAuLi4g2IzZhdit2LHZiNmF24zYqiDZh9in24wg2KfYrNiq2YXYp9i524wg2YXYtNmF2YjZhNin
2YYg2LrYp9uM2Kgg2LHYpyDYqNuM2LTYqtixINm+24zar9uM2LEg2KjYp9i024zZhS48L3A+ICA8
cD7Ysdim24zYsyDYs9in2LLZhdin2YYg2YjYuNuM2YHZhyDYudmF2YjZhduMINmG2KfYrNinINio
24zYp9mGINqp2LHYrzog2KjYsdin2LPYp9izINmF2KfYr9mHIDEwINmC2KfZhtmI2YYg2YjYuNuM
2YHZhyDYudmF2YjZhduMINmH2LHar9mI2YbZhyDYp9iz2KrZgdin2K/ZhyDYp9iyINiq2LPZh9uM
2YTYp9iqINiv2YjZhNiq24wg2YXYp9mG2YbYryDYr9ix24zYp9mB2Kog2YjYp9mF2Iwg2qnYs9io
INm+2LHZiNin2YbZhyDaqdin2LHYjCDaqdin2YbYr9uM2K8g2LTYr9mGINio2LHYp9uMINin2YbY
qtiu2KfYqNin2Kog2YXYrNmE2LMg2LTZiNix2KfbjCDYp9iz2YTYp9mF24zYjCDYp9iz2KrYrtiv
2KfZhSDYqNmHINmH2LHYtdmI2LHYqiAo2LHYs9mF24zYjCDZvtuM2YXYp9mG24zYjCDZgtix2KfY
sdiv2KfYr9uMINmIINix2YjYstmF2LLYrykg2KjZhyDYtNix2Lcg2KrYuduM24zZhiDYqtqp2YTb
jNmBINmI2LbYuduM2Kog2K7Yr9mF2KrbjCDZhdi02YXZiNmE2KfZhiDYp9iz2KouPC9wPiAgPHA+
2YjbjCDar9mB2Ko6INiv2LEg2LXZiNix2Kog2Kjaqdin2LHar9uM2LHbjCDZhdi02YXZiNmE2KfZ
hiDYutin24zYqCDYqtmI2LPYtyDaqdin2LHZgdix2YXYp9uM2KfZhtiMINqp2KfYsdiu2KfZhtis
2KfYqtiMINqp2KfYsdqv2KfZhyDZh9in2Iwg2LTYsdqp2Kog2YfYp9iMINii2YXZiNiy2LTar9in
2Ycg2YfYp9iMINio2Ybar9in2Ycg2YfYp9iMINmF2LrYp9iy2Ycg2YfYp9iMINiq2LnZhduM2LHa
r9in2Ycg2YfYp9uMINiv2YjZhNiq24wg2Ygg2K7YtdmI2LXbjCDYqNix2KfYqNixINmF2KfYr9mH
IDYzINmF2qnYsdixINmC2KfZhtmI2YYg2K7Yr9mF2Kog2YjYuNuM2YHZhyDYudmF2YjZhduM2Iwg
2KjYsdin24wg2KfYudmF2KfZhCDZhdis2KfYstin2Kog2KrYuduM24zZhiDYtNiv2Ycg2KjZhyDY
r9iz2Krar9in2Ycg2YfYp9uMINmC2LbYp9im24wg2YXYudix2YHbjCDZhduMINi02YjZhtivLjwv
cD4gIDxwPtio2LHYp9iz2KfYsyDar9iy2KfYsdi0INiz2KfbjNiqINm+2YTbjNiz2Iwg2YjbjCDY
rtin2LfYsdmG2LTYp9mGINqp2LHYrzog2KjYsdin2LPYp9izINmF2KfYr9mHIDYzINmF2qnYsdix
INmC2KfZhtmI2YYg2K7Yr9mF2Kog2YjYuNuM2YHZhyDYudmF2YjZhduMINmF2KzYp9iy2KfYqiDY
r9ixINmG2LjYsSDar9ix2YHYqtmHINi02K/ZhyDYqNix2KfbjCDYp9uM2YYg2K/Ys9iq2Ycg2KfY
siDYp9mB2LHYp9iv2Iwg2KjYsdin24wg2KjYp9ixINin2YjZhCDZvtix2K/Yp9iu2Kog2YfYstuM
2YbZhyDYs9in2YTYp9mG2Ycg24zaqSDYs9ix2KjYp9iyINio2Ycg2YXYqNmE2Log2K3Yr9mI2K8g
MTMwINmF24zZhNuM2YjZhiDYsduM2KfZhCDZiCDYqNix2KfbjCDYqNin2LEg2K/ZiNmFINmIINio
24zYtNiq2LEg2YfYstuM2YbZhyDYs9in2YTYp9mG2Ycg2LPZhyDYs9ix2KjYp9iyINmF2K3Yp9iz
2KjZhyDZiCDYp9iu2LAg2YXbjCDYtNmI2K8uPC9wPjwvZGl2PiAJPGRpdiBjbGFzcz0id3JhcHBl
ciI+PC9kaXY+IDwvZGl2PiAgICAgPC9kaXY+IDwvYm9keT4gPC9odG1sPg==

----EB29E1C96284CC8BCC953208A1406691_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----EB29E1C96284CC8BCC953208A1406691_MULTIPART_MIXED--
