From: tabnak.ir
Subject: احکام مالیاتی اسناد خزانه اسلامی ابلاغ شد
Date: Tue, 07 Apr 2026 08:00:46 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--71D0084649B819360A845DD24869FE45_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----71D0084649B819360A845DD24869FE45_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----71D0084649B819360A845DD24869FE45_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

iVBORw0KGgoAAAANSUhEUgAAADAAAAAwCAYAAABXAvmHAAALEUlEQVRoga2ae4xVxR3HPzPn3Lt3
d+8uj+VdKFiBSKWKrY9YUaHaLhqhKG3ERkODrcFHqbVpKEqqKdHUaitCUzWC+Gi1UbQhAWpNLE3K
asSYYAJVsIouj3Vx2WV32Xvv3nvOmf4x5zHn3HN3QZ3k5MydM/Ob7+83v9f8dgXff1cBoAAh9IME
4T/YICyQNggbpKUfYfnzgjWC025DLVGeBqVc3VcuKAc88+1iE6AXadSE3iQAGDCH9H9LY+zz8VDF
kArwSJ8JET3CxxPgUmDrzjA7hwIWxoCM3uYJBFNUjb75QyUFp+JrkCBUtEb5TITagnECNcUn4u/Y
huY3ESdRqx+JOeXUE7+F8oUr0r8jfAZS1WcIwkl0Af/BSQYYT0WlquapGvuLlD5IvSBt0edpygCl
fNJp9EU0lMrkqRuTPC18aXRVoq8MJkLd9ceDJ9D15Noko2lyTYzZpwy+VotpkyHZ2kYQAYlNCZhV
p3MAxgl8WVokiE4hQXfmBNh+l+DHc0X8BFRgrFSDj+Gq5kzbwJcE/upz4YEfCBpzhi8Umrgl4dnl
HldtuZfHzn+PFfNFgtnAZk4vmMgoWH0x8EvOF/x9wYesfv8PbF/pMnkUmIR/dbXgorbnEA88QG7B
Fayf9ga3fkcggkgePinEhxCwHG7CqbQJIwXrf1ghe8cK1KpVXLbuNnb+vMSM8Zr49HFw9/mdqFWr
wPOgsxN7yWIeOfNtbvy2iJ/CcM1zoPSZyUDCa6TSGIKwgl+0CiY+/2fUzp0azKZNnPnr5Wy73WFc
k2DdjyD/0FpEV1fktI8fp+7GpTwy71OmjRXR3qlOwGjFTs2E3yzOuvU+BOCWoHwCMnmivCNI6iw/
sTOSPP/7nKmSJy49SHb5MkSxGGUu+/bRMsLi3Jvm0Tr4DvLOO8FxzMwGTpygoTFDtvVKdrxLPNcJ
ufEf5cFgj5Z+3UiwsqCUYcSVXs3EaTQhYM0iScP990J3d7VbX7+e7408gly7ForFdCJbtzJ3ahmZ
jAsEjPjUBrug2KE3tRvCGVEu5BS0pFNTgHQVmj9LsmigDfXyy6mzVU8PPPoo7NgR85oxrI6DEhKV
jOIhrgEodIDTr08hkweR0Sm1ZkCAqugB5YFXAauuhiSi1lwv2LzMI3P9PVAu1569YYM23MR4mC4t
Xswbn9iowJCFH63LfVrq5T7AjVbVtcT20ifgDkYcFzugYRJYuSrQZrt5ns2UV/8CbW21J9XXQ2Mj
dHWlfhb5PIWbbmbtRk9fUNwSOH3aFr1ydKkJWnakxmUYsUTgT/bnuiU42Q6lY75NeKmbTx4tYO9e
lFJJc4ucycKFqB07UJMnB+LBUA7UDTfwSvdEOo58DH0H4ORBKHXFAEZIs5AbR1IbLGatuI9yH3iD
UTDBZ6TSpx+noJn0HF/VXPYddrjytiuYUPoMsWdPzLsIQNTVUdm4mQ2d0znnjiVkd7+J6OiIkuJp
0+h57GmWbTzO8RNFX1BmOmGKQkDjV7TnwcOSCikUyvOCQBboWErzXHALMNgNxU+hcBgGPuFI+0dc
87uD7PrZQ7BmDcqyYsvUypXscL/GXU9+zPWvZOj82zZUa6v+2NKC+9fn+eU/FPuPBOprSNbMpYSl
wduN4dD9S0dwyUxtp74bdUFBS3MWS0pqOB2feNQ53FXmu789yDOXrURt3Ai5nJbZokV88JNV3Pb4
YZRSbH+7l0sf7mbfuhfg4Yfxdu3i8Z7pPP36ceO+kLg3KLQzyU+DTHM4fPmsLHdelefQccdn+9o9
ikIH0hngnw/O5b5n99O2t1tLJAhgwq9MBI8MKhL6XpzNWKy/ZQq3lHYh9u/nwHU/ZeEfOzlwJB5X
RjfZXDmnifcOlXj/cImKU0NSQkDdKKgb46fouhIxtQVeW91MxoLpKw/huY7vhewmzhgLl3xjDFPH
t9O2N7wjGuIws8Ygy9TzyhWXO55o5+DiC6ifehG/v7udwmC18Xf3V3jxP921T1dYkB0BuTEgM9oL
KQ+BYsG5GR5f3sCUFsm6Hf14nsajGcg0Mve80eQyklH5TCKYpYCPHbkHQuA4Hg9u6agNrjZqHVmz
I7WqSJswdUBx1iT4zbX1LLkgQ8aCUkWx6V8nQ0h2QOTi2eMQQrB0/hQ2v3qIwmDSsE3J+x5Def4R
m+WO4QBLLV2rHuw8ZBr173Abl8YczJtlcfPlNgvPs7CtiOiWtwr893AlFGB4pZw9JYdSiktmj+bZ
1d9i5Z/2cfR4yZC4AVYHDKICVzBOPJuUtg77Vlb7cateG6awffsJZnqMahRcPMNiwTkWV8+xOWOs
pieECKN0b0Fx74u9qLBqp7BBYUnBjElR+nDd3Ilc8c3xvNR2gq1v9bDnoxLH+lwqjgEuqMxhZKxB
yVFmfKkGRa9oVX1W0NwAZ4yFmRMt5ky1uOBMi3O+apH3IZiglVIIIXA9xeoXejnYWcEsDgiu3aPG
5C0Ob/o6Wdu/IRlNKUV/SdHe5dDe5XLwmEtXv+JkSUtkYDAQul5nW5DLCPI5QUOdoLle0JIXjB8h
aWkSTBghaWmSNGSJqcZQTSnFUzsHWPFkN47r+l7JBTytQi3NNpZMJyaEBnH25Ayzp2RDyZhSCvpJ
5tOABHOUEayS42ZfKXjq9R5u39yP47iEtujbow2KuoyIFecCIuYmScBp40lgQzGS7CfXKaU4WfK4
55mPeey1fhzZROxygxfYgOBQV4Vi2SOfs2KgkhKt9TvJ0HBtuPkVR7F190nWPPMh+9t7dQotgsxU
heBDL9Qz4LLljV6WzR+VCqrWEScllgY0OT7UyfYVPba/U2DDtmPs3vcpnlPWDkLaRmodf+wgcVr9
XAcXzmhg1uTkZaYa4FBqkvQgwzF6sujxzkclXmrr55U3e+g41qOTxzBSNRILoEHN1e8LrmlT+o4p
mDAqwyPLJ7H4wmbfLr5gsSjRHFdRGPQ4cLTM7g+K/HtvgTf3D9DRNYBbHvDvH2YmKiE3PhYzCOuq
wS2vdbvCbtJRUUiEEJw9uY6ll47isrMbmTmpjjHNVk0vldZKZY9jvQ4dPQ7/6yjzyWcV9h8Z5IOj
ZQ4cHaSnv4znDOqboDdYnc4HW2VG6hMI0zKVSHFA0LrNH5Ug/UgpM4CFlJJ8zqKpQTI6bzOiQZLP
SerrpI4ZgKeg4ku2r+DR1efQV3TpK3gMll08z40uQuGlKHCHBthkGmLloG50YjACHjBjhxOUB+6A
r38AEg+LvqKk74TgiJE+VxEMI6NnvCNPMWRTKX1p6+ROiahCETAojL6ZC8WIBDqmvMSRpRRRVeId
GJlIKaSY47G+UROVWS15YRnzMEotcbp2XATCsPJqrBqoivKboJYfSspI9pRJIHHTMplThkjtPGSb
EiBNPILYH1CECupCScYSmWVVmuwPBEACJlKZTiq6KRxfGDLn3wUyPl1jbdITijgtO76pyYkx0SSS
8AJVYGMpd1JphXGCUhuq3ajVpgrcMF7PP8lIhZTxxVSJWmADFQklCTWZjhQcLP8yY+UI/jwRnbQy
+I2rSnzfSC42MufXhIKPhq8NQKUJeygBBeCFhf73hKx/qfHvCMnFQ9JKOQ0Dn01di/bRbiny0555
IVdxKSWphOX3AKz/PxXmrSue6qbTC1QrzUnE+iLW10YsbF31NY/StP6kpwrVJ+FWQ2BJV5sw3rCQ
m2QkxfMoYzypWrE4YG4cqkASmSGZWudepcOGV6lyz6LaZyS9nagajDUZbhIcTYyjGsZb5VITb1Nv
Yy4xZW4svzG+KUMAJpQw6uv+/wHqDR3MPycRhwAAAABJRU5ErkJggg==

----71D0084649B819360A845DD24869FE45_MULTIPART_MIXED--