From: tabnak.ir
Subject: مالیات بر ارث چگونه دریافت می‌شود؟
Date: Thu, 11 Jun 2026 20:32:24 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--973320673AB272CD63B7D9EA0E135DBA_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----973320673AB272CD63B7D9EA0E135DBA_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF8xMDAwMTQuY3NzIiB0eXBlPXRleHQvY3NzIHJlbD1zdHlsZXNoZWV0PiA8
dGl0bGU+2YXYp9mE24zYp9iqINio2LEg2KfYsdirINqG2q/ZiNmG2Ycg2K/YsduM2KfZgdiqINmF
24zigIzYtNmI2K/YnzwvdGl0bGU+IDwvaGVhZD4gPGJvZHkgY2xhc3M9InNhdmVfYm9keSI+ICAg
ICA8ZGl2IGNsYXNzPSJzYXZlX3BhZ2UiIHN0eWxlPSJkaXJlY3Rpb246IHJ0bCI+ICAgICAgICAg
PGRpdiBjbGFzcz0icHJpbnRfbG9nb19jIj4gCTxpbWcgc3JjPSJodHRwczovL2Nkbi50YWJuYWsu
aXIvY2xpZW50L3RoZW1lcy9mYS9tYWluL2ltZy9wcmludF9sb2dvLmdpZiIgY2xhc3M9ImNlbnRl
cl9pbWciPiA8L2Rpdj4gPGRpdiBjbGFzcz0ibmV3c19wcmludF9jb250YWluZXIiPiAgICAgPGRp
diBjbGFzcz0ibmV3c19ydXRpdHIiPjwvZGl2PiAgICAgPGRpdiBjbGFzcz0idGl0bGVfYyI+2YXY
p9mE24zYp9iqINio2LEg2KfYsdirINqG2q/ZiNmG2Ycg2K/YsduM2KfZgdiqINmF24zigIzYtNmI
2K/YnzwvZGl2PiAgICAgICAgICA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2NvbnRlbnQiPiAgICAg
ICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9pZCI+2qnYryDYrtio2LE6INu527nbsNuz27Lb
sjwvZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9kYXRlIj7Yqtin2LHbjNiu
OiDbsNuyINiq2YrYsSDbsduz27nbuSAtINuy27M627TbuTwvZGl2PiAgICAgICAgIDxkaXYgY2xh
c3M9IndyYXBwZXIiPjwvZGl2PiAgICAgPC9kaXY+ICAgICA8ZGl2IGNsYXNzPSJib2R5Ij48cCBz
dHlsZT0idGV4dC1hbGlnbjoganVzdGlmeTsiPtmH2LHar9in2Ycg2K/YsSDZhtiq24zYrNmHINmB
2YjYqiDYtNiu2LXbjNiMINmF2KfZhNuMINin2LIg2YXYqtmI2YHbjCDYqNmHINmI2LHYq9mHINio
2LHYs9iv2Iwg2YjYsdin2Ksg24zYpyDZhtmF2KfbjNmG2K/ZhyDZgtin2YbZiNmG24wg2YXZiNi4
2YHZhtivINi42LHZgSDbtiDZhdin2Ycg2KfYsiDYqtin2LHbjNiuINmB2YjYqtiMINio2Ycg2LPY
p9iy2YXYp9mGINmF2KfZhNuM2KfYqtuMINmF2LHYp9is2LnZhyDZiCDYqNinINin2LHYp9im2Ycg
2KfYs9mG2KfYryDZhdix2KjZiNi32YfYjCDYtdmI2LHYqiDYp9mF2YjYp9mEINmIINio2K/Zh9uM
Jnp3bmo72YfYp9uMINmI24wg2LHYpyDar9iy2KfYsdi0INqp2YbZhtivLjwvcD4gIDxwIHN0eWxl
PSJ0ZXh0LWFsaWduOiBqdXN0aWZ5OyI+2YXYp9mE24zYp9iqINio2LEg2KfYsdirINmF2KfZhtmG
2K8g2LPYp9uM2LEg2YXZhtin2KjYuSDZhdin2YTbjNin2KrbjCDYqNixINin2LPYp9izINmC2KfZ
htmI2YYg2YXYp9mE24zYp9iqINmH2KfbjCDZhdiz2KrZgtuM2YUg2YXYrdin2LPYqNmHINmF24wg
2LTZiNivLiDYqNiv24zZhiDYqtix2KrbjNio2Iwg2b7YsyDYp9iyINiq2LTaqduM2YQg2b7YsdmI
2YbYr9mHINmF2KrZiNmB24zYjCDar9mI2KfZh9uM2YbYp9mF2Ycg2KrYs9mE24zZhSDYp9i42YfY
p9ix2YbYp9mF2Ycg2YXYp9mE24zYp9iqINio2LEg2KfYsdirINi12KfYr9ixINmIINio2Ycg2YjY
sdir2Ycg2K/Yp9iv2Ycg2YXbjCDYtNmI2K8uINin24zZhiDar9mI2KfZh9uM2YbYp9mF2Ycg24za
qduMINin2LIg2YXYr9in2LHaqSDZhNin2LLZhSDYqNix2KfbjCDYr9ix2K7ZiNin2LPYqiDar9mI
2KfZh9uMINit2LXYsSDZiNix2KfYq9iqINin2LIg2LTZiNix2KfbjCDYrdmEINin2K7YqtmE2KfZ
gSDYp9iz2KouINiv2LEg2KfbjNmGINqv2YjYp9mH24zYjCDYp9iz2KfZhduMINmI2LHYp9irINmC
2KfZhtmI2YbbjCDYp9i52YTYp9mFINmIINmF24zYstin2YYg2LPZh9mFINin2YTYp9ix2Ksg2YfY
sSDbjNqpINin2LIg2KLZhtmH2Kcg2YXYtNiu2LUg2YXbjCDYtNmI2K8uPC9wPiAgPHAgc3R5bGU9
InRleHQtYWxpZ246IGp1c3RpZnk7Ij7ZvtizINin2LIg2KraqdmF24zZhCDYp9i42YfYp9ix2YbY
p9mF2YfYjCDaqdmE24zZhyZuYnNwOzxzdHJvbmc+2KfZhdmI2KfZhCDZhdmG2YLZiNmEINmIINi6
24zYsdmF2YbZgtmI2YQ8L3N0cm9uZz4mbmJzcDvZhdiq2YjZgduMINio2Ycg2YbYsdiuINix2YjY
siDYqtmI2LPYtyDZhdin2YXZiNix2KfZhiDYqti02K7bjNi1INmF2KfZhNuM2KfYqiDZgtuM2YXY
qiDar9iw2KfYsduMINmF24wg2LTZiNmG2K8g2Ygg2qnZhNuM2Ycg2KjYr9mH24wg2YfYp9uMINmF
2KrZiNmB24wg2YXYp9mG2YbYryDZiNin2YUg2YfYp9iMINmF2YfYsduM2Ycg2Ygg2LrbjNix2Ycg
2KfYsiDYotmGINqp2LPYsSDZhduMINi02YjYry4g2b7YsyDYp9iyINii2YYg2KjYpyDYqtmI2KzZ
hyDYqNmHINiz2YfZhSDYp9mE2KfYsdirINmH2LEg24zaqSDYp9iyINmI2LHYp9irINmF2KfZhNuM
2KfYqiDYqNixINin2LHYqyDYqNmHINmG2LPYqNiqINmF2K3Yp9iz2KjZhyDZhduMINi02YjYry48
L3A+ICA8cCBzdHlsZT0idGV4dC1hbGlnbjoganVzdGlmeTsiPtin24zZhiDZhtix2K4g2YfYpyDY
t9io2YIg2YXYp9iv2Ycg27LbsCDZgtin2YbZiNmGINmF2KfZhNuM2KfYqiDZh9in24wg2YXYs9iq
2YLbjNmFINiv2LEg2K7YtdmI2LUg2YjYsdin2Ksg2LfYqNmC2Ycg2KfZiNmEINiq2Kcg2YXYqNmE
2Log27XbsNuw27DbsNuw27DbsCDYsduM2KfZhCDZhdi52KfYr9mEINu1INiv2LHYtdiv2Iwg2KrY
pyDZhdio2YTYuiDbstuw27Au27DbsNuwLtuw27DbsCDYsduM2KfZhCDZhtiz2KjYqiDYqNmHINmF
2KfYstin2K8g27XbsC7bsNuw27Au27DbsNuwINix24zYp9mEINmF2LnYp9iv2YQg27HbtSDYr9ix
2LXYr9iMINiq2Kcg2YXYqNmE2Log27XbsNuwLtuw27DbsC7bsNuw27Ag2LHbjNin2YQg2YbYs9io
2Kog2KjZhyDZhdin2LLYp9ivINuy27DbsC7bsNuw27Au27DbsNuwINix24zYp9mEINmF2LnYp9iv
2YQg27LbtSDYr9ix2LXYryDZiCDZhtiz2KjYqiDYqNmHINmF2KfYstin2K8g27XbsNuwLtuw27Db
sC7bsNuw27Ag2LHbjNin2YQg2YXYudin2K/ZhCDbs9u1INiv2LHYtdivINin2LPYqi48L3A+ICA8
cCBzdHlsZT0idGV4dC1hbGlnbjoganVzdGlmeTsiPtin2YTYqNiq2Ycg2YTYp9iy2YUg2KjZhyDY
sNqp2LEg2KfYs9iqINqp2Ycg2KfYsiZuYnNwOzxzdHJvbmc+2LPZh9mFINin2YTYp9ix2Ks8L3N0
cm9uZz4mbmJzcDvZh9ixINuM2qkg2KfYsiDZiNix2KfYqyDYt9io2YLZhyDYp9mI2YQg2YXYqNmE
2Log27PbsC7bsNuw27Au27DbsNuwINix24zYp9mEINio2Ycg2LnZhtmI2KfZhiDZhdi52KfZgduM
2Kog2qnYs9ixINmIINmF2KfYqNmC24wg2KjYpyDYtNix2K0g2YHZiNmCINin2YTYsNqp2LEg2YXY
tNmF2YjZhCDZhdin2YTbjNin2Kog2YXbjCZ6d25qO9i02YjZhtivLiDZiNix2KfYqyDYp9iyINmG
2LjYsSDZgtin2YbZiNmGINmF2KfZhNuM2KfYqiDZh9in24wg2YXYs9iq2YLbjNmFINio2Ycg2LPZ
hyDYt9io2YLZhyDYqtmC2LPbjNmFINmF24wg2LTZiNmG2K86PC9wPiAgPHAgc3R5bGU9InRleHQt
YWxpZ246IGp1c3RpZnk7Ij48c3Ryb25nPtin2YTZgSk8L3N0cm9uZz4mbmJzcDvZiNix2KfYqyDY
t9io2YLZhyDYp9mI2YQg2qnZhyDYudio2KfYsdiq2YbYryDYp9iyOiDZvtiv2LHYjCDZhdin2K/Y
sdiMINiy2YbYjCDYtNmI2YfYsdiMINin2YjZhNin2K8g2Ygg2KfZiNmE2KfYryDYp9mI2YTYp9iv
PC9wPiAgPHAgc3R5bGU9InRleHQtYWxpZ246IGp1c3RpZnk7Ij48c3Ryb25nPtioKTwvc3Ryb25n
PiZuYnNwO9mI2LHYp9irINi32KjZgtmHINiv2YjZhSDaqdmHINi52KjYp9ix2KrZhtivINin2LI6
INin2KzYr9in2K/YjCDYqNix2KfYr9ix2Iwg2K7ZiNin2YfYsSDZiCDYp9mI2YTYp9ivINii2YbZ
h9inPC9wPiAgPHAgc3R5bGU9InRleHQtYWxpZ246IGp1c3RpZnk7Ij48c3Ryb25nPtisKTwvc3Ry
b25nPiZuYnNwO9mI2LHYp9irINi32KjZgtmHINiz2YjZhSDaqdmHINi52KjYp9ix2KrZhtivINin
2LI6INi52YXZiNiMINi52YXZh9iMINiv2KfbjNuM2Iwg2K7Yp9mE2Ycg2Ygg2KfZiNmE2KfYryDY
otmG2YfYpzwvcD4gIDxwIHN0eWxlPSJ0ZXh0LWFsaWduOiBqdXN0aWZ5OyI+2Kfar9ixINiv2LEg
2YfYsSDYt9io2YLZhyDYp9uMINit2KrbjCDbjNqpINmG2YHYsSDZiNix2KvZhyDYr9ixINit2KfZ
hCDYrduM2KfYqiDYqNin2LTYryDYs9io2Kgg2YXbjCDYtNmI2K8g2K/bjNqv2LEg2LfYqNmC2KfY
qiDYqNmHINin2LXYt9mE2KfYrSDYp9iyINit24zYqyDYp9ix2Ksg2KjYsdiv2YYg2KjYp9i32YQg
2LTZiNmG2K8g2Ygg2YfbjNqGINin2LHYq9uMINio2Ycg2KLZhtmH2Kcg2KrYudmE2YIg2Ybar9uM
2LHYry4gL9m+2YjZhCDZhtuM2YjYsjwvcD48L2Rpdj4gCTxkaXYgY2xhc3M9IndyYXBwZXIiPjwv
ZGl2PiA8L2Rpdj4gICAgIDwvZGl2PiA8L2JvZHk+IDwvaHRtbD4=

----973320673AB272CD63B7D9EA0E135DBA_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----973320673AB272CD63B7D9EA0E135DBA_MULTIPART_MIXED--
