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dkdADG2InboWffGDk4QYAa5pviPSNWuGtbS+jN4iF5LOUGK4jXIGXhcB1HIwSoyGB6EUAVvK8Vf8/mjf+Akv/xyjyvFX/P5o3/gJL/8crdooAwvK8Vf8/mjf+Akv/xyjyvFX/P7o3/gJL/8crdooAwfK8Vf8/mjf+Akv/xyl8rxV/z+aN/4CS//AByt2igDC8rxV/z+6N/4CS//AByjyfFH/P5o/wD4By//AByt2igDC8rxV/z+6N/4CS//AByqWrXXifSdJudRa40iRbaIyNGtrIpYDnAO84/KuqrC8Y/8ibq//XrJ/KgDbT7lOpkf3F+lPoAKqaj/AMgu6/64v/6Cat1U1H/kF3X/AFxf/wBBNAHI/B3/AJJPoP8A1yk/9GvXc1w3wd/5JPoP/XKT/wBGvW7P4otvtEttpdpd6zcQuUmSwCFYWBwytK7LGHBxmPdv5B245oA3Kz9T1vTtH8pb242zTZ8m3jRpZpsY3bIkBd8AgnaDgcnArP8A7M13VPm1PVP7OhPBstKIOV6MHndd5yBwY1iZdxGSQGGhpmh6Xo3mnTrCC3kmwZ5lT95ORnDSOfmkbkncxJJJJOSaAM/7R4i1f5ILL+wrfo812Y5rk+vlpGzRrwch2ZsFSDGRzVix8OWdreR391JPqWpR52Xl8wd48gg+WoASLK8Hy1Xdgbsnmtis/U9WtNHsmubuXaq9B3Y+gHc1LkkrsC9msTVPFmjaOWS6vY/NXrFGd7/iB0/GvN9d8a6jq7vDE7Wlr/zzjblh/tN/QcVxsk8Pn/Z/OXzWXzPL749cVwTxutoIhy7HpuofFVPmTTdMaT/buH2/+Orn+Yrmb7xtrmro8MtwsETf8s7cY49CetYFpYXd/wDJZWk0/wD1zQn9a6nSPh5rly++6SOyi/vSMC3/AHyP64rndSvV0V/kTdsytP0+bVb5LaL5U27pJOyIOSx/Cun+E6B9R166X7haJF+g3Efpin+KGsvC2gtomnFmurtR9plP3tnv6Z6Y9M1zlprh8M+ALnyn/wBP1WV1i9UQDaX/AA5A96qlFU5q+63NsNQlWqKnHdnovgjX/wDhIU1i7V90K6jJHDz/AABExj69fxrrcV5v8GLfyfCd0W/ivGbb/dBRMZ/AA/jXpNenSleCbOjGU4068oR2Wh5n8ef+SWXn/XxD/wCh0UfHn/kll5/18Q/+h0Vocxq/C3/kk+jf9ep/ma3vCX/In6N/15Rf+gCsH4W/8kn0b/r1P8zW94S/5E/Rv+vKL/0AUAbVFFFABRRRQAUUUUAFFFFABRRRQAVT1LSrHV7dYL+2jnRHEkZbhonAIDow5Rxk4ZSCOxFXKKAOf/srWNI50a/+2W4/5cdVmd8f7lxhpF5JY7xLnAVdgo/4Syzsf3fiFP7EmHHmXbgW0h/6Zz/cOSGwrbZCFJKAV0FFABRXP/8ACKW9j+80G5n0iRfuQwMWtMddptyfLVScFjGEc84cFiSf2xrGmf8AIZ0nzbccfbNK33HTjc8G3zF3HGFTzcZO5gBuIB0FFU9N1bTdZt2uNL1C0voFco0lrMsqhsA4JUkZwQce4q5QAUUUUAFYXjH/AJE3V/8Ar1k/lW7WF4x/5E3V/wDr1k/lQBtR/cX6U+si+8R6RpMsdrd30YvHjDpZxAy3Ei5IykKAuw4OSFOApPQGq3neJdU+WO1g0S1frLPItxdgdCBGuYkbqVffIBgZQ5IUA2L6/s9Ms5Ly/u4LS1jxvmnkEaLkgDLHgZJA/Guev9dvtT065j0XSrgR+SwkvNShktY4+DnEbqJZGGQQNqoRkeYCMVo2PhnTrO8jvpBPe36ZK3d9M0zoxBDmMMdsW7PIjCKeBjAAF3Uf+QXdf9cX/wDQTQB5x8KvDdpqvwy0WXVpZtQtjG+ywnI+zJ+8brGABJyA37zftYZXbXp0EENrbxW9vFHDBEgSOONQqooGAABwABxiuK+Dv/JJ9B/65Sf+jXruaACiiigCGeZLaBppWVYowWZj2ArxfX9em17UWuX3Lbr8tvG38K+v1Pf8q7L4lat9m0qLTon2vdtuk/65r1/M4/I1h2lpp3gzw5L4m8R9VXfBbcZLH7oAPVjx9O9edieatP2UfmRLXQ47X1bw/oX9p36+U83y2kDffuGP91eoUZySfwycCmwfB7xFN4Y/4Sf7WyeKA4uobNlBXYBkRkHjceODxxtI5JrqvAvhrUfGWv8A/Ce+L4Srf8wuwb7kKdnKn9M9T83pj2CuqjQjSWhSVjhvAHjrT/FGgO7LFY39l+7vbRvk8lhxnB6KcH6YI7VW8RfE3S7Hdb6bcpcT9DKvKJ9MfeP6Vy3xb+GzzPN4t0GHN5Gu69tFXiZR1cDuwHUd8ZHPXyqzvIru1WWL/gS+h9KjEylFe7oj1sswNDFtxqSafbyOrvNd+2Tyy75JpZG3NJJnk/jVBYJb+62b22KpZm67IwMsfYAZ/EipNC0LVNanRNNsZp/m/wBZtxGPcseMV0vi+ytPB3h/+x4Jlm1e+UNeyr/BEOdi+gJA69QDXnRov4nsfQUqOGwc1SoK83835t9j0T4Wr/xRqXPleV9pnkk2+ig7V+vyqOa7cVg+DbFtO8H6VaOMOtsm764yf51vV7MFaKR8hipc1aTXdnmfx5/5JZef9fEP/odFHx5/5JZef9fEP/odFUYmv8K03/CvQ0/vWv8AU1e07RvEWm6dbWNvrOn+VbxCNN2ntnAGBn977VT+E/8AyS7Qf+vf+prtKAMH7H4o/wCgzpn/AILn/wDj1H2PxR/0GdM/8Fz/APx6t6igDB+x+KP+gzpn/guf/wCPUfY/FH/QZ0z/AMFz/wDx6t6igDB+x+KP+gzpn/guf/49R9j8Uf8AQZ0z/wAFz/8Ax6t6igDB+x+KP+gzpn/guf8A+PUfY/FH/QZ0z/wXP/8AHq3qKAMH7H4o/wCgzpn/AILn/wDj1H2PxR/0GdM/8Fz/APx6t6igDB+x+KP+gzpn/guf/wCPUfY/FH/QZ0z/AMFz/wDx6t6igDB+x+KP+gzpn/guf/49R9j8Uf8AQZ0z/wAFz/8Ax6t6igDB+x+KP+gzpn/guf8A+PUfY/FH/QZ0z/wXP/8AHq3qKAOO1Lwlqmq3C3Vxqdgl2qCMXVrazW8+zJOwyRzq5TJztzjODjIFRS2nxC0y3iW21bStYRdxle4tPIuCM5woVhG7HkAHyxwMnkkdtVe+v7PTLOS8v7uC0tY8b5p5BGi5IAyx4GSQPxoA5Kx1rV7y8jsZNas7K/fIW1vtIlhd2AJYRlpdsu3HJjLqODnBBOv9j8Uf9BnTP/Bc/wD8eqre3lx4ms5LC28N+dYzYzca3CI7cgEc+Q371mVsEI6RhtpIcfKTln4e3MVuhfXLvWdrtJJp2syvPZSlgMqFJLgZVdhkMwj5bazfNQAn/CQa3ffu/D+r6Zrcp48yzsSbaM/9NJ/O2DBK5Vd0gDAhCKL/AMN+NPEWl/ZtU8Safp6yqyT22n2RkWRScYMkjBjwOqhCMnk4Brc/4SV9P+TxBps+nsOtzAGubQjqWMqqDGqgjc0qxgc4LBS1LqHiKGGOBNNC6hdXcYktY7dgyuhHDlxwsfP3u/bJ4pN2HGLk7IrTXmk+D7eKzs7BjPdS/LDbrmS4kIALux5dzgZZiScEknBNdHEzvEpdQrY5AOQD9axdH0Jra5bU9QmF3qki7WlxhYlPOyMfwr+pwMmt/tQr9Rz5VpH7xM5qtqB/4ld1/wBcH/8AQTWbrGuiwdbS0ha81Kb/AFNsv/oTn+BB3Y/QZPFLDZ3FpoN4t1cNc3UqSSTSYwCxXGFHZQAAB6Dkk5JL6hytRuzC+Dv/ACSfQf8ArlJ/6Neu5rhvg9/ySfQf+uUn/o167mmSFFFRSypBGzuwVFUszN0UDkkmgDzrWGtbnxxqOp6rLHDpGhwR+bJI3BYjcBj6sOO+AO9c3oOmXvxd8Tp4m1uJ4fC9hKy6dYSf8tyD95h0x0z6428gGs62tbj4t+K720i8yPwjaXr3FzPHlTeSdFUH2UAAdhk9WGPcoLe303T0htYUht7dNscargKoHAArOnDlu+rEkch43+J2jeCDFaPE95qci/u7KAjKjsWP8I9OCT2FcPD8afFkk6H/AIQoSxsf9XDKxkI9gATn8KPhj4Us/G76p431xpZLi8vZFjj3AKiDHfr329uFr0a58Q+EvCaND9otbeXH+qgXc5+oXJ/OiUpJ9EvMuFKc3aCbfkJ4K8f6R44spHsN8N1D/wAfFpMQJIu2eOo9x+ODxXnnjbws/wAP/EieOdE0+G701n/4mNgUGEyeXTOdoz6fdPsTjH1jxTpp+LOheJNCiltHmmFte5UKtwGO3JA6nB5z6Ke1fQkkaTRskqKyMCrKwyCD2IPWqTUldF1KdShLlkrM4LUfifocOgxXejOt3LcRboYlG0Jn+/8A3SPTr/OvL9KsLvxl41giunaV7mXzrlm/uDk8dhjCj6iovH3hCb4e66L6zjZvDd+/3VGfs0h/h+noe447CvXvh14Xh0XSFvmeOa7vkEjSRkFQh5VVI6jvnvXLOnOdRJ/CexhcXQw2ElKH8R6f15HboMCn0UV2HhHmXx5/5JZef9fEP/odFHx5/wCSWXn/AF8Q/wDodFAGz8J/+SXaD/17/wBTXaVxfwn/AOSXaD/17/1NdpQAUUUUAFFFFABRRRQAUUUUAFFFFABRRRQAU0mnVyEviea+1O3HhxDqtsUYO0UbLAzcBXFyR5ZQHhghdxzhSVIACOtzWNd+JtHsniR7ppppo1mSC0gkuJTGc4k8uNWcJkY3YxnAzkiuJ1m/1+48Qz6Prczwae+nS3SDTN0KswGTG8ud7BPl+ZPK3Z+ZcNitLTLg+FLzw3oNro8cNpfRH7TcRJtJuBGDuY/xMQpyzcn8DU86NvYT081f5G203iLUUMii30Gz6H7Qq3N0QeCQFbyomHJU5mByCQMFTm6t4Diu5LS4tr+aHUYpTJLqcwEt0ylCCqO3+rUlidiBUGThRmpfFGpPc2t1p9qv+qubOOWRT/E8yEp9duCfZhVXx5qmpQ/2bY6HqMUOpSXKN5PJeRen3QDhM8knAwOtKUlZl0qUuaLTSbvv003Oq0jT/wCy9KtbH7RNceREI/Ombcz4HUmkn1ixttTtbCW4Vbq4z5UXJZgBknA6Djqahhu5Zrq9mXc1vb/ukVf43Ayx9+yj3De1c94Ku7XUdPuNdvLFrbUvMdbmW6UCRSADgE4KoAQMcYxz6029kiFBtSnL+mztiRXm/l6RY2ia28t7pV7qU8jvc6WTtUM7FXkiwYnJBCl3Rjkg5yAwsyeJ/FGuXsSeHNHjGlu23+0b3Kh17uqZDbfQ85pNK+F+jaXN9p1O4m1OOBT5Md2QY4cnLkAccnJqXJt+6awowgn7V69lv/wDeh1XXbKFJr6wg1KzKhvtmmFhIQRncbZ8kKBkYSSRyQMJ82FbJ4ii1dTZ6JdRDUj/AKyO4iZJbVP78kTgOPVQwXdkEfLzWhZarDJoa6pKq29r5ZlDM3AiGSrH0yuDjtmsC+sLHxJ4s0u4kR3hTTpZFkimaKWEu8e0q6EMpIDAkEZGQeCapswjDV36G7o+hW2jRuY9011Md091McyTN6sfT0A4HYVe1H/kF3f/AFxf/wBBNZP9n+INM403UoNQtV+7a6mGEnoFFymSFAwcvHI5IOX+bKw3XiqxNnNa6hDd6VdyRtGsV/FsVnYHaizDMTu2chUdj14yGAaViJScndmb8Hf+ST6D/wBcpP8A0a9dzXDfB3/kk+g/9cpP/Rr13NMQhrx3xzrV94+8S/8ACv8Aw3K0cCNu1i9VvlRARlAR19CO5wOgJrY+I/jO+guIPB/hb954iv8A5WZW4tIyOWY9jjkeg59Ad/wN4N07wT4fi060ZHlbElzcd5nx1+g7Dt+JoA1tA0Kx8N6La6XpsXl20C4X1JPJYnuSeTWm6b0Zf71G9P7y/wDfVBdP7y/99UAfLV/LrHgLU77wbPeS2+mtO09ttOFkVsYy3UjAA+oNUGKff+XZ97d/XNfTPiHwzoviiy+x6xZw3KD7rHh0PqrDlfwr5ds9DsZ7vRrV1k8i58TS2DjeeYQYBjPY4c8+9c1XD+0le57OAzZ4WnyOKZt+A9Fm8YePdPW3Tdp2mSC4uZu2RyoHqSQAPxPavqMVl6Jomk+HdPWx0m1htbdeSsePmPqT1J9zWnvT+8v51vCKirI83E15Yio6kt2UNZ0ex1/SrnS9Rt1mtbhNsiN+hB7EHBBHQivKvB+sX3w28Vf8IL4iuWk0u4YnR71+mCeEJ7emOzcdCDXsm9P7y/8AfVcz428Iad428PS6XeMqy/6y3n4zFIBgEe3YjuKowOpory34a+Mr77XL4K8U/u9fsPlhkZuLuMDgg/xEAZz3HPUGvUQaAPM/jz/ySy8/6+If/Q6KPjz/AMksvP8Ar4h/9DooA2fhP/yS7Qf+vf8Aqa7SuI+Fh2/CrRH/ALtqf5mtLRF1TVNBsL+bWZ0lubdJmWOGLALKDgZUnHNAHS0Vmf2dff8AQcu/+/UP/wARR/Z19/0HLv8A79Q//EUAadFZn9nX3/Qcu/8Av1D/APEUf2dff9By7/79Q/8AxFAGnRWZ/Z19/wBBy7/79Q//ABFH9nX3/Qcu/wDv1D/8RQBp0Vmf2dff9By7/wC/UP8A8RR/Z19/0HLv/v1D/wDEUAadFcxqV9/Ztwtmdev7nUHQPHY2tvDJOykkBioT5ELDb5jlUBIywqCCy8WanKHk1W50az/uPHbzXb/XapijwR2Mu5T/AAGgDotS1bTdGt1uNU1C0sYGcIsl1MsSlsE4BYgZwCcexrL/ALY1jU/+QNpPlW54+2arvt+vG5INvmNtOcq/lZwNrEHcIrHwgLC8kvk1e9lv5QVe8uFiklKkglAzJ8qZGdi4QHoorS/s6+/6Dl3/AN+of/iKAKX/AAilve/vNeuZ9Xkb78M7FbTHXaLcHy2UHJUyB3HGXJUEaE1nK+pwXa3cypGjq1uuNjk4+ZuM5GOPrTP7Ovv+g5d/9+of/iKP7Nvv+g5d/wDfqH/4igadiOLR4Y9Un1CV5Li4lTy1MjcRR5ztVRwATyT1OBk8Co7nRRdXr3rXc63Cp5du3ykW+erKpBUsfVgfQYGcz/2dff8AQcu/+/UP/wARR/Z19/0HLv8A79Q//EUrIfPK97mV9htPD+nLaWdpNe3TSmaNZHLvLKePMdzwAO5PQDgZwKu6Noq6estxPtm1G4O+5n28s3oueijoB6e+asf2Ze/9Bu7/AO/UP/xFH9m33/Qbu/8Av1D/APEUcqG6jat33OFN1470fUL7S7HSoLq3nupJba8kbCxq7Fvm55xk1p22nXF/pi6XdzM1gGaXU7118v7W+SWRR2TPBbj5VCjOSR0w06+x/wAhu7/79Q//ABFNfS71/lbWbl17q0MP/wARUKnbqbTxPNtFJ9137lLw94q0bxA89tpM3mfZ0Qt8hAUHIAGfTaeKta5oqa7AtrPd3Mdrn97DCwTzh6M33sewIzTLXQZLGNI7XUZoUUBdsdvCowOg4Sq2uDU9L0K+v4tWnke3gaRVkhiwSBnnCjirtpZmMpLnvDT1JdZ8OJrca2l1dzLpwTa1pFhA/puYfNgccAj3zTfDHhOx8K20sNm8sjSnc0kzZYgDAHoAP610C/cp3brS5Ve4/bT5OS+nYWqWrxRz6LfQzRrJFJbyK6OMqwKkEEHqKu1U1H/kF3X/AFxf/wBBNUZnnHwq0a7/AOFZaLfaVq9xaXMkbl4rjdc20n7xgMxMwKYGceU0eSQW3YxXXvreoaYjR61ps44wl9pkMl1G/pmJQZY2OCcbWRRgeYxOKyfg7/ySfQf+uUn/AKNeu5oA8fh+Dfh/XpTrkHirUb2S6LMb2C5RvNOSGwyjB5BGBxxVr/hRemf9DFrv/gTXfX3hnTry8kvoxPZX74LXdjM0LuwACGQKdsu3HAkDqORjBINff4l0rmRINdtRwBAq212oHAJDN5UrHILHMIGCQDkKADiP+FF6Z/0MWu/+BFL/AMKL0z/oYtd/8Ca19U+KWjafPd2zl7e5iiilgjv45bNpwzEMVWRA2BjsDn8Kx9NPxDuteuPEH2dEtZrUmHTmuiYpcRgx/K20xsW74yckHbjNAFe6+Deg2f8Ax8eLdYg+QyfPdhflXG489hkfnT5vgp4bh0qzsJdZv40F689vJ5iBmkkRBgHHPEQIxz1qK+0X4h67pl5p13ZRW1lcx3UqrJfiZl82M7IG+XnbIQQw4A46Cp59P+I1+8GoXWnWTTWGoRXlrZm6Xbt2SIUVgoIwHUksWyQcYHFAEn/CjNM/6GTXf/AmkPwO0tfveJdc/wDAipdc1rxlZ+FLy41yFdN/e28CzabKHKBnw0jEqdqgYyMHPQFc5Fy48R/2H4f0630HWLbxTqV3deXGtzeIZLhed+0xjAC8E5GAM55xkAybf4K6Ndwrc2/ijWpYpF3LJHdBgw9QR1qb/hRemf8AQya7/wCBNXfhtoPi3R4IIdcZbaytLQW0dpHKsgkbIO84UbcAY6tnJ9BXpNAHk0HwL0m21GDUYdf1hb2Bg8U+9SykdOSP0r1WMbUUM+5v73rUlFAHmXx5/wCSWXn/AF8Q/wDodFHx5/5JZef9fEP/AKHRQBq/C3/kk+jf9ep/ma3vCX/In6N/15Rf+gCsH4W/8kn0b/r1P8zW94S/5E/Rv+vKL/0AUAbVFFFABRRVPUtVsdIt1nv7mOBHcRxhuWlcgkIijl3ODhVBJ7A0AXKK5/8AtXWNX40aw+x25/5ftVhdM/7lvlZG5BU7zFjIZd4o/wCETs77954hf+25jz5d2gNtGf8ApnB9wYJbDNukAYguRQAf8JSl9x4fsZ9YU8C6gZUtFJ6EzMQHXOQxiEhXaQRnAJ/Y+san/wAhnVvKtzz9j0rfb9edrz7vMbacYZPKzg7lIO0dBRQBT03SdN0a3a30vT7SxgZy7R2sKxKWwBkhQBnAAz7CrlFFABRRRQAUUUUAFFFFABRRRQAUUUUAFYXjH/kTdX/69ZP5Vu1heMf+RN1f/r1k/lQBtR/cX6U+mR/cX6U+gAqpqP8AyC7r/ri//oJq3VTUf+QXdf8AXF//AEE0Acj8Hf8Akk+g/wDXKT/0a9dxmuG+Dx/4tPoP/XKT/wBGPWR4j8f6tDHK2gRWF68GtrYKiTr/AKSDGhMYLEfPliDtztwOODgA9L8+L5/3i/u/v8j5eAefTgg/jRDcRXMKzROskTfdZSCDzjgivHtd0/xxrWkXmnT+CbBRfyiSSSHUNoWUHh3BHzrkZK9wQO1dV4ml1/RJ7G00Hwoup6VHGjRxWV6LI28qMTjA4ZCCPlxjg5oA6HU4dC1hbi3v1tLhrORQxYjzLaRlBUq33o3wwKsCCMgg1VTS9UsAzaHrC3FujENZ6mXuMEdUSfd5iljnLP5uMjaoA2ngNU0HxhN9ku4NJ3ap5UdzqsiyoiXxjlV4YMjBMirhS+AMAjkcBdLb4mWbs914Vt726M8k1vcXF7GDbiXA24RQDtIDMcc84oA9D/4Sy3sv3evW0+kSL9+adS1p6bhcAeWqk5CiQo54ygLAHoM15mdY+Jl5fWyN4atrK3WcNJJHdo5ZDkbTkdAcEkYOOnNVLm0vrDxzqWl+Efs+mNBpn2mG1sjGsEkoI4li5UFjwW2q+FXDYyAAemXl9Z2EO+9uIYIv70zgD9ajhGnPJEYktmlSISRsoXIQ5wQfQ4PI968mtYde1XxNba5448CMsdtZvBM9sFukY7yYyluCzgjcw3KW5IJ2gZFTQm8ZxC4vPDlkJbJ2FulsbpPN06KGVytu6sWAkKyjKtjaq4POCAD26OVHLqjK3lttbafunGcH3wR+dNN1bpJ5TzRq4QybWYZ2jq2PT3rzufSvEnh7RdRTTNMfURe6tNcyW1vem2l8uRVOUl6rhwf+A1lazo3i/wAQaRFcf2TLYa7M80UTm5SQWloybWikYY37iMjAyCQSeOQD1priFERmlRVchVbcPmJ6Y9c1NmvHLyH4g6lZW9xdeGo1bTry2urOyW6jzhRgqH6EjknI44xnmtLwnd/EtNRsLTX9O3WqvJ5900sTl8kMpIXbhVXIGASWx0FAEvx5/wCSWXn/AF8Q/wDodFHx5/5JZef9fEP/AKHRQBq/C3/kk+jf9ep/ma3vCX/In6N/15Rf+gCuf+GM0Nv8JdImuZo4YEtC8ksjBVRRkkkngADvUFrK7W0Vp4W1DWtUtYkEUc8DW62iDouZ3X51HIJiEhXaQRnAIB6DWPfeJ9Ls7ySwSf7ZqaYzp9n+9nBIBXco/wBWpyvzvtQblywzWMnhPXb+0dNY8X6mpkOfJ04xwCNeCF80IJGIP8YKBh/AOQb9j4VbTLOOzsNYvLS1jzshght40XJJOFEWBkkn8aAHbPEuq8SPBoVqeQYGW5u2B5AJZfKiYYAYYmByQCMBjc03w9pmlXDXVvBI92yGM3V1PJcT7Mg7BJIzOEyM7c4zk4yTUP8AYl9/0MWp/wDfMH/xuj+xL7/oYtT/AO+YP/jdAG1RWL/Yl9/0MWp/98wf/G6P7Evv+hi1P/vmD/43QBtUVi/2Jff9DFqf/fMH/wAbo/sS+/6GLU/++YP/AI3QBtUVi/2Jff8AQxan/wB8wf8Axuj+xL7/AKGLU/8AvmD/AON0AbVFYv8AYl9/0MWp/wDfMH/xuj+xL7/oYtT/AO+YP/jdAG1RWL/Yl9/0MWp/98wf/G6P7Evv+hi1P/vmD/43QBtUVi/2Jff9DFqf/fMH/wAbo/sS+/6GLU/++YP/AI3QBtUVi/2Jff8AQxan/wB8wf8Axuj+xL7/AKGLU/8AvmD/AON0AbVFYv8AYl9/0MWp/wDfMH/xuj+xL7/oYtT/AO+YP/jdAG1WF4x/5E3V/wDr1k/lT/7Evv8AoYtT/wC+YP8A43UF14cmv7aS2utc1OW3lXbJGywjIPUZEYP5UAb0f3F+lPpqjaKdQAVU1H/kF3X/AFxf/wBBNW6qaj/yC7r/AK4v/wCgmgDjvhAiP8JdCRgGVopMg/8AXR669NMsIvKZLG2Qw/6vbEo2f7vHH4Vyfwd/5JPoP/XKT/0a9dzQAUUUUAFFFFABiq8VpbwzSzRW8Ucsv32VAC59yOtWKKACsvUvDmkatcLdXdkhvEQJHeRExXEa5JwkyEOo5OQGGQxHQmtSigDn/J8S6V80d1BrdqnWKeNbe7I6kiRcRO3UKmyMHIy4wS1ix8TadeXkdjIZ7K/fIW0voWhd2AJcRlhtl245MZdRwc4IJ2Kr31hZ6nZyWd/aQXdrJjfDPGJEbBBGVPBwQD+FAFiiuf8A+EevNN48Par9ihPH2O7hN1bIP+ma71ePACgKriNQDhMnNH/CR3Fhxr2kT2Ea/fvYHFzaA9eXGJEUDJZ5I0RcHLYwSAcl8ef+SWXn/XxD/wCh0VH8cZ4br4Rz3FvLHNBLLbvHJGwZXUsCCCOCCOc0UAfN9t4w8QW8FpEmqTGGy2tawuA8cLKcq6owIDjJw4G4Z61rf8LZ8d/9DLd/kn+FFFAB/wALZ8d/9DLd/kn+FH/C2fHf/Qy3f5J/hRRQAf8AC2fHf/Qy3f5J/hR/wtnx3/0Mt3+Sf4UUUAH/AAtnx3/0Mt3+Sf4Uf8LZ8d/9DLd/kn+FFFAB/wALZ8d/9DLd/kn+FH/C2fHf/Qy3f5J/hRRQAf8AC2fHf/Qy3f5J/hR/wtnx3/0Mt3+Sf4UUUAH/AAtnx3/0Mt3+Sf4Uf8LZ8d/9DLd/kn+FFFAB/wALZ8d/9DLd/kn+FH/C2fHf/Qy3f5J/hRRQAf8AC2fHf/Qy3f5J/hR/wtnx3/0Mt3+Sf4UUUAH/AAtnx3/0Mt3+Sf4Uf8LZ8d/9DLd/kn+FFFAB/wALZ8d/9DLd/kn+FH/C2fHf/Qy3f5J/hRRQAf8AC2fHf/Qy3f5J/hR/wtnx3/0Mt3+Sf4UUUAH/AAtnx3/0Mt3+Sf4Uf8LZ8d/9DLd/kn+FFFAB/wALZ8d/9DLd/kn+FI3xU8cSpIj+I7plZSCCF6flRRQBX0z4h+LdF0y2sNO1u4t7WJWCRIFwvJPcepqz/wALZ8d/9DLd/kn+FFFAB/wtnx3/ANDLd/kn+FH/AAtnx3/0Mt3+Sf4UUUAH/C2fHf8A0Mt3+Sf4Uf8AC2fHf/Qy3f5J/hRRQAf8LZ8d/wDQy3f5J/hR/wALZ8d/9DLd/kn+FFFAB/wtnx3/ANDLd/kn+FH/AAtnx3/0Mt3+Sf4UUUAH/C2fHf8A0Mt3+Sf4Uf8AC2fHf/Qy3f5J/hRRQAf8LZ8d/wDQy3f5J/hR/wALZ8d/9DLd/kn+FFFAGDe+IdV1KK6FzdcXEgkuBHGsYnfJO6QKBvIJJBbOMnHU0UUUAf/Z)
از آنجا که با تصویب بخشنامه شماره 11839 – 1388/02/07 سازمان امور
مالیاتی کشور ، مالکان و مودیان ملزم شده بودند علاوه بر اخذ استعلام از
دفترخانه تنظیم کننده سند ، نسبت به تهیه مبایعه نامه و کد رهگیری از
مشاورین املاک قیام نمایند و این امر موجبات تحمیل هزینه های ناخواسته (
کمیسیون بنگاه ) را به طرفین فراهم نموده بود ، لذا در پی نارضایتی عمومی
مردم و طرح شکایت توسط یکی از مودیان ، رای هیات عمومی دیوان عدالت اداری
به شرح زیر صادر شد :
ادامه مطلب ...
پنجشنبه 15 آبان 1393 ساعت 14:38