.taxes-public_hero__UrZi8{background:radial-gradient(ellipse at 90% 20%,#edc7a6 0,transparent 55%),#fcf1e3;padding:25px 0 68px}.taxes-public_heroGrid__2M_N2{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(0,1fr);gap:60px;align-items:center}.taxes-public_hero__UrZi8 h1{font-size:clamp(34px,4vw,56px);line-height:1.08;letter-spacing:-1.8px;max-width:740px}.taxes-public_hero__UrZi8 h1 em{font-style:normal;color:#aa4f28}.taxes-public_hero__UrZi8 p{font-size:17px;line-height:1.75;color:#675345;margin-top:22px;max-width:690px}.taxes-public_chips__f21Ve{display:flex;flex-wrap:wrap;gap:8px;margin-top:24px}.taxes-public_chips__f21Ve span{border:1px solid #dfc4ad;border-radius:9px;background:#fffbf5;padding:5px 12px;font-size:12px;font-weight:600;color:#795139}.taxes-public_example__yGB9S{background:#fffcf7;border:1px solid #dcc1ab;border-radius:24px;padding:28px;box-shadow:0 18px 45px #79472112}.taxes-public_exampleHeader__r8GCR{display:flex;align-items:center;gap:12px;padding-bottom:18px;border-bottom:1px solid #ebdccd;font-size:16px;font-weight:700}.taxes-public_exampleHeader__r8GCR svg{background:#f7e4d3;border-radius:12px;width:42px;height:42px;padding:10px;color:#ac5329;flex-shrink:0}.taxes-public_example__yGB9S dl{margin:22px 0 0}.taxes-public_example__yGB9S dl>div{display:flex;justify-content:space-between;gap:16px;padding:9px 0}.taxes-public_example__yGB9S dt{font-size:14px;color:#6e5a4b}.taxes-public_example__yGB9S dd{margin:0;font-weight:700;white-space:nowrap;font-variant-numeric:tabular-nums;color:#352b25}.taxes-public_example__yGB9S .taxes-public_total__BQFSW{margin-top:13px;padding-top:20px;border-top:1px solid #e4c7af;align-items:center}.taxes-public_example__yGB9S .taxes-public_total__BQFSW dd{font-size:30px;color:#a74e27}.taxes-public_example__yGB9S small{display:block;margin-top:18px;font-size:12px;color:#796657;line-height:1.6}.taxes-public_home__S12UT{padding:72px 0;background:#fcf1e3!important;color:#2e2722;font-family:cm-borna,Arial,sans-serif}.taxes-public_home__S12UT h2{font-size:clamp(29px,3vw,42px);line-height:1.15;font-weight:700;letter-spacing:-1px}.taxes-public_home__S12UT p{color:#6b5647;font-size:17px;line-height:1.7;margin-top:18px;max-width:640px}.taxes-public_home__S12UT a:focus-visible,.taxes-public_page__xXu4Z a:focus-visible,.taxes-public_page__xXu4Z summary:focus-visible{outline:3px solid #ac5329;outline-offset:5px}.taxes-public_overview__rPFkJ{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-top:28px}.taxes-public_overview__rPFkJ a{padding:20px;border:1px solid #e4cbb7;border-radius:16px;background:#fffcf8;text-decoration:none;display:flex;flex-direction:column;gap:6px;transition:border-color .15s,background .15s}.taxes-public_overview__rPFkJ a:hover{border-color:#ab5429;background:#f9ecdd}.taxes-public_overview__rPFkJ strong{font-size:15px;color:#302721}.taxes-public_overview__rPFkJ span{font-size:12px;color:#7a6251}.taxes-public_layout__XYxgQ{display:grid;grid-template-columns:230px minmax(0,1fr);gap:36px;align-items:start;padding:0 0 68px}.taxes-public_toc__bQtOE{position:sticky;top:20px;border:1px solid #e4d4c4;border-radius:18px;padding:19px;background:#fffaf3}.taxes-public_toc__bQtOE strong{display:block;font-size:14px;margin-bottom:12px}.taxes-public_toc__bQtOE a{display:block;color:#735744;font-size:13px;padding:8px 0;line-height:1.45;text-decoration:none}.taxes-public_toc__bQtOE a:hover{color:#a74e27;text-decoration:underline}.taxes-public_guide__9MQ3i{margin-bottom:20px;border:1px solid #e4d1be;border-radius:22px;background:#fffdf9;padding:30px;scroll-margin-top:24px}.taxes-public_guideHeader__h_sDm{display:flex;justify-content:space-between;align-items:start;gap:24px;padding-bottom:23px;border-bottom:1px solid #eadbce}.taxes-public_guide__9MQ3i h2{font-size:27px;line-height:1.2;letter-spacing:-.6px}.taxes-public_guide__9MQ3i h3{font-size:16px;margin-bottom:8px;color:#352b24}.taxes-public_guide__9MQ3i p{color:#665447;font-size:15px;line-height:1.8;margin-top:12px}.taxes-public_guide__9MQ3i .taxes-public_rate__bP5Kd{text-align:right;min-width:100px}.taxes-public_rate__bP5Kd strong{font-size:29px;color:#ab5128;white-space:nowrap;line-height:1.2}.taxes-public_rate__bP5Kd span{display:block;font-size:11px;line-height:1.4;max-width:140px;color:#80644f;margin-top:6px}.taxes-public_rule__TTOa3{padding-block:18px}.taxes-public_formula__pQ3Fw{padding:17px 20px;border-radius:12px;background:#f5e8d8;color:#6b4027;font-weight:650;font-size:15px;line-height:1.7}.taxes-public_guide__9MQ3i .taxes-public_worked__jSQ2l{border-left:3px solid #b46437;margin-top:18px;padding:3px 0 3px 17px;font-size:14px;color:#46382d;font-variant-numeric:tabular-nums}.taxes-public_columns__I3gIN{display:grid;grid-template-columns:1fr 1fr;gap:28px;margin-top:28px}.taxes-public_columns__I3gIN p{margin-top:0;font-size:14px}.taxes-public_warning__9KP11{margin-top:22px;padding:16px 18px;border-radius:12px;background:#f9f0e6;border:1px solid #e9d4bf;color:#775039;font-size:13px;line-height:1.75}.taxes-public_sources__UyF9R{margin-top:17px;display:flex;gap:12px;flex-wrap:wrap}.taxes-public_sources__UyF9R a{color:#9a4823;font-size:12px;text-underline-offset:4px}.taxes-public_sources__UyF9R a svg{display:inline;margin-left:5px}.taxes-public_steps__HA5di{counter-reset:setup;padding:0;list-style:none;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:26px}.taxes-public_steps__HA5di li{border:1px solid #e3cbb5;padding:23px;border-radius:16px;background:#fffaf4;font-size:14px;color:#6a5241}.taxes-public_steps__HA5di li:before{counter-increment:setup;content:counter(setup,decimal-leading-zero);display:block;font-size:26px;color:#b05c30;font-weight:750;margin-bottom:15px}.taxes-public_steps__HA5di strong{display:block;font-size:16px;color:#392d25;margin-bottom:8px}.taxes-public_limitations__jS99x{margin-top:20px;padding-left:21px;color:#6e5543;font-size:15px}.taxes-public_limitations__jS99x li{margin-top:10px}.taxes-public_cta__gtKKQ{margin-top:35px;border:1px solid #ddba9d;border-radius:22px;background:#f8e6d4;padding:30px}.taxes-public_cta__gtKKQ h2{font-size:28px;line-height:1.25}.taxes-public_cta__gtKKQ p{margin-top:12px;font-size:15px;color:#6a4c38}@media(max-width:1000px){.taxes-public_heroGrid__2M_N2{gap:28px}.taxes-public_overview__rPFkJ{grid-template-columns:repeat(2,minmax(0,1fr))}.taxes-public_layout__XYxgQ{grid-template-columns:1fr}.taxes-public_toc__bQtOE{position:static;display:flex;flex-wrap:wrap;gap:4px 18px}.taxes-public_toc__bQtOE strong{width:100%}.taxes-public_toc__bQtOE a{padding:5px 0}}@media(max-width:700px){.taxes-public_columns__I3gIN,.taxes-public_heroGrid__2M_N2,.taxes-public_steps__HA5di{grid-template-columns:1fr}.taxes-public_hero__UrZi8{padding-bottom:36px}.taxes-public_home__S12UT{padding-block:42px}.taxes-public_hero__UrZi8 h1{letter-spacing:-1px}.taxes-public_example__yGB9S{padding:22px}.taxes-public_guide__9MQ3i{padding:21px 18px;border-radius:18px}.taxes-public_guideHeader__h_sDm{gap:15px;flex-direction:column}.taxes-public_guide__9MQ3i .taxes-public_rate__bP5Kd{text-align:left;display:flex;gap:12px;align-items:center}.taxes-public_rate__bP5Kd span{max-width:none;margin-top:0}.taxes-public_guide__9MQ3i h2{font-size:25px}.taxes-public_columns__I3gIN{gap:20px}.taxes-public_cta__gtKKQ{padding:22px}.taxes-public_layout__XYxgQ{gap:20px}}@media(prefers-reduced-motion:reduce){.taxes-public_overview__rPFkJ a{transition:none}}