:root{--green:#2858c5;--muted:#6b7280;--line:#e4e7ec;background:#f7f8fa;color:#242b38;font-family:Arial,Helvetica,sans-serif}body{margin:0}a{color:#2858c5}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid #83a5f0;outline-offset:4px}header{height:88px;max-width:1040px;margin:auto;padding:0 32px;display:flex;align-items:center;justify-content:space-between;border:0;background:transparent}.brand{font-size:24px;font-weight:800;letter-spacing:-1px;color:#222b3c;display:inline;text-decoration:none}.brand span{color:#3864c7}.header-label{font-size:12px;color:#808793}main{max-width:1040px;padding:24px 32px 30px;margin:auto}.home-heading{margin-bottom:27px}.home-heading h1{font:700 30px/1.2 Arial,Helvetica,sans-serif;letter-spacing:-.7px;margin:0 0 11px;color:#242c3b}.home-heading p{font-size:14px;line-height:1.6;color:#747c89;margin:0}.directory{display:grid;grid-template-columns:1fr 1fr;border:1px solid #e0e4ea;background:#fff;border-radius:10px;overflow:hidden;gap:0}.space-card{padding:26px 29px 18px;min-width:0}.space-card:nth-child(odd){border-right:1px solid #e7eaf0}.space-card:nth-child(-n+2){border-bottom:1px solid #e7eaf0}.space-head{margin-bottom:17px}.space-head h2{font:700 17px/1.3 Arial,sans-serif;letter-spacing:-.15px;margin:0 0 7px;color:#303b4f}.space-head p{font-size:12px;line-height:1.5;color:#8a919b;margin:0}.procedure-list{display:flex;flex-direction:column}.procedure-link{display:flex;align-items:center;justify-content:space-between;gap:15px;padding:13px 0;text-decoration:none;color:#4b5565;border-top:1px solid #f0f1f4;min-height:43px}.procedure-link:first-child{border-top:0}.procedure-link strong{font-size:14px;font-weight:400;line-height:1.5}.procedure-link>span:last-child{font-size:15px;color:#a1aec1}.procedure-link:hover{color:#2858c5}.procedure-link:hover>span:last-child{color:#2858c5;transform:translateX(3px)}.home-note{font-size:12px;color:#8a919b;margin:19px 0 0;line-height:1.6}.back{font-size:13px;text-decoration:none;color:#738099;display:inline-block;margin:0 0 15px}.back:hover{color:#2858c5}.intro{margin:7px 0 22px;gap:20px}.eyebrow{font-size:10px;letter-spacing:1px;color:#7988a4;margin-bottom:10px}.intro h1{font:700 28px/1.25 Arial,sans-serif;color:#283345;letter-spacing:-.6px;margin:0 0 11px}.intro p:not(.eyebrow){font-size:14px;line-height:1.7;color:#748092;margin:0}.procedure-guide{background:#fff;border:1px solid #e2e6ec;border-radius:7px;padding:16px 20px;margin-bottom:18px;color:#64728a;font-size:14px}.procedure-guide>summary{cursor:pointer;font-weight:500;line-height:1.5;color:#4f6281}.procedure-guide[open]>summary{margin-bottom:16px}.procedure-guide p,.procedure-guide li{font-size:13px;line-height:1.8;color:#758095}.procedure-guide h3{font-size:13px;color:#4e5b71;margin:16px 0 8px}.procedure-guide ul{padding-left:19px}.procedure-guide .guide-action{border:0;padding:0}.service-status{font-size:12px;line-height:1.7;color:#8c764e;margin:0 0 17px}.workspace{grid-template-columns:minmax(0,1fr) 300px;gap:24px;align-items:start}#request .workspace{display:block}#request-form{max-width:none}form{border:1px solid #e0e5ed;border-radius:8px;background:#fff}.form-section{padding:24px 28px;border-bottom:1px solid #edf0f4}.section-title{margin-bottom:20px;gap:12px}.section-title>span{background:#eef2fb;border:0;border-radius:5px;color:#748ebd;font-size:11px;height:27px;width:27px}.section-title h2{font-size:16px;color:#3e4c63;margin:1px 0 7px}.section-title p{font-size:12px;color:#8b94a4;line-height:1.6}.fields{display:grid;grid-template-columns:1fr 1fr;gap:19px 24px}label{font-size:13px;font-weight:500;color:#526077;line-height:1.5}input:not([type=checkbox]),textarea{border:1px solid #dce1e9;border-radius:5px;padding:12px;font:14px Arial,sans-serif;color:#344359;background:#fff;margin-top:8px;width:100%;display:block;height:43px}textarea{height:115px;resize:vertical;line-height:1.6}input:focus,textarea:focus{outline:2px solid #97b0e7;outline-offset:1px}input::placeholder{color:#b2b8c3}label small{font-size:11px;color:#9199a7;line-height:1.5}.certification{padding:23px 28px;background:#fcfcfe}.certification label{font-size:12px;line-height:1.7;color:#7a8393}.certification input{accent-color:#3864c7}button{border-radius:5px;background:#3864c7;color:white;font-size:14px;padding:14px 18px}button:hover{background:#2852ad}button:disabled{opacity:.45}.submission-note{font-size:11px;color:#9aa1ae}.summary{border:1px solid #e0e5ed;border-radius:8px;background:#fff;padding:23px}.summary h2{font:600 20px/1.3 Arial,sans-serif;margin:10px 0 24px;color:#3c4c67}.summary .eyebrow{font-size:9px;color:#8b98b0}.summary-head>span{font-size:9px;color:#9aa6bb}dl>div{font-size:12px}dt{color:#8993a3}dd{color:#52637d}.profit dt,.profit dd{color:#4c5f7f}.tax-total{background:#f0f4fc;border:0;border-radius:5px;padding:20px 16px}.tax-total>span{color:#8699bc;font-size:10px}.tax-total strong{font:600 30px/1.25 Arial,sans-serif;color:#45669f}.tax-total p,.tax-total b{font-size:11px;color:#8a9bb7}.summary-note{font-size:11px;line-height:1.7;color:#98a0af}details{color:#7186a9}.help,.official-mark{display:none}.notice{border:1px solid #e6dfcd;border-radius:5px;background:#fcfaf4;font-size:12px;line-height:1.7;color:#938366}.breadcrumb{font-size:11px;color:#a0a7b4;margin-bottom:19px}.breadcrumb a{color:#7183a6;text-decoration:none}.period-tag{border-left:2px solid #a7b8da;padding-left:16px;min-width:165px}.period-tag span,.period-tag small{font-size:10px;color:#98a2b5}.period-tag strong{font-size:16px;color:#617595}.money-input>span{color:#99a5b8}#form-message,#request-message{font-size:13px;line-height:1.7;overflow-wrap:anywhere;color:#8c764e}footer{max-width:1040px;margin:0 auto;border:0;background:transparent;padding:0 32px 28px;font-size:10px;color:#a2a9b5;display:block}[hidden]{display:none!important}
/* Accent palette and motion retain the compact directory layout. */
:root{font-family:"Segoe UI",Arial,sans-serif;background:#f3f5fa;color:#1d2c48}
body{min-height:100vh;background:radial-gradient(ellipse at 10% 0%,#dce8ff9c,transparent 48%),radial-gradient(ellipse at 95% 60%,#e9e0f56b,transparent 45%);background-attachment:fixed}
header{position:relative;border-bottom:1px solid #d8dfed99}
.brand{font-family:"Segoe UI",Arial,sans-serif;font-size:26px;letter-spacing:-1.3px;transition:opacity .2s ease}
.brand span{color:#3869d6}.brand:hover{opacity:.72}
.header-label{color:#697b98}
.home-heading{position:relative;padding-left:20px;margin:3px 0 28px}
.home-heading:before{content:"";position:absolute;left:0;top:3px;bottom:3px;width:4px;border-radius:3px;background:linear-gradient(#285aca,#76a2ef)}
.home-heading h1{font-family:"Segoe UI",Arial,sans-serif;font-size:32px;letter-spacing:-1px;color:#203557}
.home-heading p{color:#64748d}
.directory{border:0;border-radius:0;overflow:visible;gap:16px;background:none}
.space-card{--accent:#3264c9;--tint:#edf3ff;--glow:#bdd2ff50;position:relative;border:1px solid #dbe3ef!important;border-radius:13px;background:linear-gradient(135deg,var(--tint),#fff 46%);padding:24px 26px 16px;box-shadow:0 4px 8px #24395d03,0 15px 35px #24395d06;transition:transform .22s ease,box-shadow .22s ease,border-color .22s ease;animation:card-arrive .5s ease both}
.space-card:nth-child(2){--accent:#218575;--tint:#ebf7f3;--glow:#9bd7c350;animation-delay:.07s}
.space-card:nth-child(3){--accent:#8055bb;--tint:#f3edfb;--glow:#d4b7f250;animation-delay:.14s}
.space-card:nth-child(4){--accent:#b17832;--tint:#fff6e9;--glow:#f0d2a050;animation-delay:.21s}
.space-head{display:flex;align-items:center;gap:13px;margin-bottom:18px}
.space-icon{display:grid;place-items:center;flex-shrink:0;width:43px;height:43px;border-radius:11px;color:var(--accent);background:var(--tint);border:1px solid color-mix(in srgb,var(--accent) 16%,transparent);box-shadow:0 3px 8px var(--glow)}
.space-icon svg{height:23px;width:23px;transition:transform .25s ease}
.space-head h2{font-family:"Segoe UI",Arial,sans-serif;font-size:17px;letter-spacing:-.25px;color:#243654;margin:0 0 5px}
.space-head p{color:#697b92;font-size:12px}
.procedure-link{position:relative;padding:11px 10px;border-radius:6px;border:0;min-height:43px;margin:1px -10px;transition:background .18s ease,color .18s ease,padding .18s ease}
.procedure-link+.procedure-link:before{content:"";position:absolute;top:-1px;left:10px;right:10px;height:1px;background:#e9edf4}
.procedure-link strong{font-family:"Segoe UI",Arial,sans-serif;font-size:14px;font-weight:500;color:inherit}
.procedure-link>span:last-child{height:25px;width:25px;display:grid;place-items:center;border-radius:50%;background:#f2f5fa;color:#8b9bb4;transition:color .18s,background .18s,transform .18s}
.procedure-link:focus-visible{background:var(--tint);color:var(--accent)}
.home-note{color:#7586a0;font-size:12px}
.intro h1{font-family:"Segoe UI",Arial,sans-serif;color:#233a61}
form,.summary,.procedure-guide{border-color:#dce4f0;border-radius:10px;box-shadow:0 8px 28px #24395d05}
.procedure-guide>summary{color:#47638d}
input:not([type=checkbox]),textarea{transition:border-color .18s,box-shadow .18s;background:#fcfdff;border-radius:6px}
input:not([type=checkbox]):focus,textarea:focus{border-color:#7194d6;box-shadow:0 0 0 3px #3864c714;outline:none}
button{background:linear-gradient(115deg,#2858bd,#427ade);box-shadow:0 4px 10px #3864c71c;transition:transform .18s,box-shadow .18s;border-radius:7px}
button:disabled{box-shadow:none}.certification{background:#f8faff}
.tax-total{background:linear-gradient(120deg,#eaf1ff,#f4f7ff);border:1px solid #e1e9f9}
.tax-total strong{color:#315a9c}.section-title>span{color:#587cb6;background:#edf3fe}
footer{color:#8491a6}
@keyframes card-arrive{from{opacity:0;transform:translateY(10px)}to{opacity:1;transform:translateY(0)}}
.space-card{animation-fill-mode:backwards}
/* Four distinct vertical service panels with their own color accents. */
.tax-decree{margin:20px 28px;padding:0;border:1px solid #d9e4f6;border-radius:8px;background:#f7faff;color:#48668d;font-size:14px}
.tax-decree>summary{padding:16px 18px;cursor:pointer;line-height:1.6;font-weight:600;color:#38629b}
.tax-decree>summary>span{display:block;margin:4px 0 0 17px;font-size:11px;font-weight:400;color:#7489a8}
.decree-content{padding:0 20px 20px;line-height:1.8;color:#596b83}
.decree-reference{font-size:10px;letter-spacing:.7px;color:#8396b1;margin-top:8px}
.decree-content h3{font-size:18px;color:#304e79;margin:8px 0 13px}
.decree-content>p{font-size:13px}
.decree-content section{padding:16px 0;border-bottom:1px solid #e1e8f3}
.decree-content h4{font-size:14px;color:#375373;margin:0 0 11px}
.decree-content section p{position:relative;padding-left:22px;font-size:13px;margin:8px 0}
.decree-content section p>span{position:absolute;left:0;font-weight:700}
.deductible>span{color:#218575}.excluded>span{color:#b85959}
.decree-content .decree-example{color:#7c8ba0;font-style:italic}
.decree-content .decree-conclusion{margin:18px 0 0;padding:13px 15px;border-left:3px solid #769bd2;background:#edf3fd;color:#526b8e}
@media(max-width:600px){.tax-decree{margin:18px 21px}.tax-decree>summary{padding:13px 14px;font-size:13px}.decree-content{padding:0 15px 16px}}
body{display:flex;flex-direction:column}
header,main,.site-footer{width:100%;max-width:1200px;box-sizing:border-box}
header{flex-shrink:0}main{flex:1}
.directory{grid-template-columns:repeat(4,minmax(0,1fr));gap:18px;background:transparent;border:0;border-radius:0;padding:0}
.directory .space-card{border:1px solid color-mix(in srgb,var(--accent) 16%,#e2e8f0)!important;border-radius:13px;box-shadow:0 7px 22px #24395d07;background:linear-gradient(150deg,var(--tint) 0%,#fff 65%);padding:24px 21px 20px;animation-fill-mode:backwards}
@media(hover:hover){.directory .space-card:hover{transform:translateY(-4px);border-color:color-mix(in srgb,var(--accent) 38%,#dce3ed)!important;box-shadow:0 14px 28px #24395d0c,0 5px 18px var(--glow)}}
.directory .space-head{display:flex;flex-direction:column;align-items:flex-start;gap:16px;min-height:137px;margin-bottom:10px}
.directory .space-head h2{font-size:17px}
.directory .space-head p{font-size:12px;line-height:1.65;max-width:220px}
.directory .procedure-link{min-height:49px;padding-top:12px;padding-bottom:12px;gap:8px}
.directory .procedure-link strong{font-size:14px;line-height:1.5}
.directory .procedure-link>span:last-child{flex-shrink:0;background:transparent}
.site-footer{margin:36px auto 0;padding:0 32px 23px;color:#7988a0;font-size:12px}
.footer-top{display:flex;align-items:center;gap:18px;border-top:1px solid #dce3ee;padding:23px 0 18px}
.footer-brand{font-size:18px;font-weight:800;letter-spacing:-.8px;color:#273c5d;text-decoration:none}.footer-brand span{color:#3869d6}
.footer-top>span{font-size:11px}
.footer-top nav{display:flex;gap:22px;margin-left:auto}
.footer-top nav a{color:#657791;font-size:12px;text-decoration:none}.footer-top nav a:hover{text-decoration:underline;text-underline-offset:4px}
.footer-bottom{display:flex;justify-content:space-between;gap:15px;font-size:11px;line-height:1.7;color:#8794aa}
.information-page{max-width:850px;padding-top:28px;line-height:1.8}.information-page section{scroll-margin-top:25px;margin:10px 0 40px}.information-page h1{font:700 29px/1.25 "Segoe UI",Arial,sans-serif;letter-spacing:-.5px;color:#233a61}.information-page h2{font-size:20px;margin:25px 0 12px}.information-page h3{font-size:16px;margin:23px 0 10px}.information-page p{font-size:15px;color:#61718a}
@media(max-width:1000px){.directory{grid-template-columns:repeat(2,minmax(0,1fr));padding:0;gap:16px}.directory .space-card{padding:24px}.directory .space-head{min-height:125px}.site-footer{padding-left:22px;padding-right:22px}}
@media(max-width:600px){.directory{grid-template-columns:1fr;gap:14px}.directory .space-head{flex-direction:row;align-items:center;gap:13px;min-height:0;margin-bottom:15px}.directory .space-head p{max-width:none}.directory .space-card{padding:22px}.site-footer{padding:0 18px 22px;margin-top:22px}.footer-top{flex-wrap:wrap;gap:12px;padding-top:20px}.footer-top nav{width:100%;margin:2px 0 0;gap:20px}.footer-bottom{flex-direction:column;gap:4px}}
@media(hover:hover){.space-card:hover{transform:translateY(-3px);border-color:color-mix(in srgb,var(--accent) 30%,#dce3ed)!important;box-shadow:0 12px 26px #24395d0c,0 4px 14px var(--glow)}.space-card:hover .space-icon svg{transform:translateY(-1px)}.procedure-link:hover{background:var(--tint);color:var(--accent);padding-left:14px}.procedure-link:hover>span:last-child{background:var(--accent);color:white;transform:translateX(2px)}button:not(:disabled):hover{transform:translateY(-1px);box-shadow:0 6px 14px #3864c72e}}
@media(prefers-reduced-motion:reduce){*,*:before,*:after{animation:none!important;transition:none!important;scroll-behavior:auto!important}}
@media(max-width:760px){header{height:75px;padding:0 22px}main{padding:18px 22px 27px}.workspace{grid-template-columns:1fr}.space-card{padding:21px}.home-heading h1{font-size:27px}.intro h1{font-size:25px}footer{padding:0 22px 24px}}
@media(max-width:520px){header{height:68px;padding:0 18px}.brand{font-size:22px}.header-label{font-size:10px;max-width:150px;text-align:right;line-height:1.5}main{padding:15px 18px 24px}.home-heading{margin-bottom:22px}.home-heading h1{font-size:25px}.home-heading p{font-size:13px}.directory{grid-template-columns:1fr}.space-card{padding:20px 21px 14px}.space-card:nth-child(odd){border-right:0}.space-card:not(:last-child){border-bottom:1px solid #e7eaf0}.space-head{margin-bottom:11px}.space-head h2{font-size:16px}.space-head p{font-size:11px}.procedure-link{padding:11px 0;min-height:40px}.procedure-link strong{font-size:13px}.home-note{font-size:11px}.fields{grid-template-columns:1fr}.wide{grid-column:auto}.form-section,.certification{padding:21px}.intro{display:block}.period-tag{margin-top:18px}.intro h1{font-size:24px}.procedure-guide{padding:14px 17px}.summary{padding:21px}footer{padding:0 18px 22px}}