/* KAA Tax Consultant — site styles */
:root{
  --navy:#0f4470;
  --navy-d:#0a2f4f;
  --navy-l:#e8f0f7;
  --green:#1f8a3a;
  --green-d:#176c2d;
  --ink:#1b2733;
  --muted:#5b6b7a;
  --line:#dde5ec;
  --bg:#f6f9fb;
  --white:#fff;
  --radius:14px;
  --shadow:0 10px 30px rgba(15,68,112,.08);
  --max:1180px;
  --serif:"Lora",Georgia,serif;
  --sans:"Plus Jakarta Sans",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:var(--sans);color:var(--ink);line-height:1.65;font-size:16px;background:var(--white)}
img{max-width:100%;display:block}
svg{width:1.1em;height:1.1em;flex:none;vertical-align:-.15em}
a{color:var(--navy);text-decoration:none}
a:hover{color:var(--green)}
h1,h2,h3,h4{font-family:var(--serif);color:var(--navy-d);line-height:1.25;margin:0 0 .6em}
h1{font-size:clamp(2rem,4.2vw,3.2rem)}
h2{font-size:clamp(1.6rem,3vw,2.3rem)}
h3{font-size:1.25rem}
p{margin:0 0 1em}
.container{max-width:var(--max);margin:0 auto;padding:0 22px}
.section{padding:84px 0}
.section.alt{background:var(--bg)}
.eyebrow{display:inline-block;font-size:.8rem;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--green);margin-bottom:.7em}
.section-head{max-width:680px;margin:0 auto 48px;text-align:center}
.section-head p{color:var(--muted);font-size:1.08rem}
.skip{position:absolute;left:-9999px}
.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:999}

/* Buttons */
.btn{display:inline-flex;align-items:center;gap:.5em;padding:.85em 1.5em;border-radius:999px;font-weight:700;font-size:.97rem;border:2px solid transparent;cursor:pointer;transition:.2s;font-family:inherit}
.btn-primary{background:var(--green);color:#fff}
.btn-primary:hover{background:var(--green-d);color:#fff}
.btn-navy{background:var(--navy);color:#fff}
.btn-navy:hover{background:var(--navy-d);color:#fff}
.btn-outline{border-color:rgba(255,255,255,.7);color:#fff}
.btn-outline:hover{background:#fff;color:var(--navy)}
.btn-ghost{border-color:var(--navy);color:var(--navy)}
.btn-ghost:hover{background:var(--navy);color:#fff}
.btn svg{width:18px;height:18px}

/* Top bar */
.topbar{background:var(--navy-d);color:#cfe0ee;font-size:.86rem}
.topbar .container{display:flex;justify-content:space-between;gap:16px;padding-top:8px;padding-bottom:8px;flex-wrap:wrap}
.topbar a{color:#fff}
.topbar span{display:inline-flex;align-items:center;gap:6px;margin-right:18px;white-space:nowrap}
.topbar span span{margin-right:0}

/* Header */
html,body{overflow-x:clip}
.site-header{position:sticky;top:0;z-index:50;background:#fff;border-bottom:1px solid var(--line)}
.site-header .container{display:flex;align-items:center;justify-content:space-between;height:78px}
.brand{display:flex;align-items:center;gap:12px}
.brand img{height:54px;width:auto}
.brand .brand-text{font-family:var(--serif);font-weight:700;color:var(--navy);font-size:1.15rem;line-height:1.1}
.brand .brand-text small{display:block;font-family:var(--sans);font-weight:600;font-size:.7rem;color:var(--muted);letter-spacing:.06em;text-transform:uppercase}
.nav ul{list-style:none;margin:0;padding:0;display:flex;gap:4px;align-items:center}
.nav a{display:block;padding:10px 14px;border-radius:8px;font-weight:600;color:var(--ink);font-size:.96rem}
.nav a:hover,.nav a.active{color:var(--navy);background:var(--navy-l)}
.nav .has-sub{position:relative}
.nav .sub{position:absolute;top:100%;left:0;min-width:270px;background:#fff;border:1px solid var(--line);border-radius:12px;box-shadow:var(--shadow);padding:8px;display:none;flex-direction:column;gap:0}
.nav .has-sub:hover .sub,.nav .has-sub:focus-within .sub{display:flex}
.nav .sub a{font-weight:500}
.nav .cta a{background:var(--green);color:#fff;margin-left:8px}
.nav .cta a:hover{background:var(--green-d);color:#fff}
.nav-toggle{display:none;background:none;border:0;padding:10px;cursor:pointer}
.nav-toggle span{display:block;width:26px;height:2px;background:var(--navy);margin:6px 0;transition:.2s}

/* Hero */
.hero{position:relative;background:linear-gradient(135deg,var(--navy-d) 0%,var(--navy) 60%,#16639b 100%);color:#fff;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background-image:radial-gradient(rgba(255,255,255,.08) 1px,transparent 1px);background-size:26px 26px}
.hero::after{content:"";position:absolute;right:-160px;top:-160px;width:560px;height:560px;border-radius:50%;background:radial-gradient(circle,rgba(31,138,58,.35),transparent 65%)}
.hero .container{position:relative;z-index:1;display:grid;grid-template-columns:1.25fr .9fr;gap:56px;align-items:center;padding-top:96px;padding-bottom:104px}
.hero h1{color:#fff}
.hero .lead{font-size:1.18rem;color:#d7e5f1;max-width:560px}
.hero .eyebrow{color:#7fd497}
.hero-actions{display:flex;gap:14px;flex-wrap:wrap;margin:30px 0 26px}
.hero .licence{font-size:.9rem;color:#b9cfe2;display:flex;gap:10px;align-items:center}
.hero .licence svg{flex:none;width:20px;height:20px;color:#7fd497}
.hero-card{background:#fff;color:var(--ink);border-radius:18px;padding:30px;box-shadow:0 30px 60px rgba(0,0,0,.25)}
.hero-card h3{margin-bottom:.3em}
.hero-card p.small{color:var(--muted);font-size:.92rem}
.check-list{list-style:none;padding:0;margin:0}
.check-list li{position:relative;padding-left:32px;margin:.55em 0}
.check-list li::before{content:"";position:absolute;left:0;top:.28em;width:20px;height:20px;border-radius:50%;background:var(--green) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='white' stroke-width='3.2' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M5 12l5 5L20 7'/%3E%3C/svg%3E") center/12px no-repeat}

/* Page hero (inner pages) */
.page-hero{background:linear-gradient(135deg,var(--navy-d),var(--navy));color:#fff;padding:70px 0 64px;position:relative;overflow:hidden}
.page-hero::before{content:"";position:absolute;inset:0;background-image:radial-gradient(rgba(255,255,255,.07) 1px,transparent 1px);background-size:24px 24px}
.page-hero .container{position:relative}
.page-hero h1{color:#fff;margin-bottom:.3em}
.page-hero p{color:#d0e0ee;max-width:720px;font-size:1.1rem;margin:0}
.crumbs{font-size:.88rem;color:#a9c3da;margin-bottom:14px}
.crumbs a{color:#fff}

/* Stats */
.stats{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.stat{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:26px;text-align:center}
.stat strong{display:block;font-family:var(--serif);font-size:2.6rem;color:var(--navy);line-height:1}
.stat strong em{font-style:normal;color:var(--green)}
.stat span{color:var(--muted);font-weight:600}
.stats-band{margin-top:-52px;position:relative;z-index:2}
.stats-band .stat{box-shadow:var(--shadow)}

/* Two column */
.split{display:grid;grid-template-columns:1fr 1fr;gap:60px;align-items:center}
.split.top{align-items:start}

/* Cards */
.grid{display:grid;gap:24px}
.grid-3{grid-template-columns:repeat(3,1fr)}
.grid-2{grid-template-columns:repeat(2,1fr)}
.grid-4{grid-template-columns:repeat(4,1fr)}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:30px;transition:.25s;display:flex;flex-direction:column}
.card:hover{box-shadow:var(--shadow);transform:translateY(-3px);border-color:#c8d7e4}
.card .icon{width:54px;height:54px;border-radius:14px;background:var(--navy-l);color:var(--navy);display:grid;place-items:center;margin-bottom:18px}
.card .icon svg{width:28px;height:28px}
.card ul{color:var(--muted);padding-left:18px;margin:0 0 18px}
.card ul li{margin:.3em 0}
.card p{color:var(--muted)}
.card .more{margin-top:auto;font-weight:700;display:inline-flex;align-items:center;gap:6px}
.card .more::after{content:"→";transition:.2s}
.card:hover .more::after{transform:translateX(4px)}

.feature{display:flex;gap:16px;align-items:flex-start;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:22px}
.feature .icon{flex:none;width:44px;height:44px;border-radius:12px;background:#e7f5ec;color:var(--green);display:grid;place-items:center}
.feature .icon svg{width:22px;height:22px}
.feature h4{font-family:var(--sans);font-size:1.02rem;margin:0 0 .2em;color:var(--ink)}
.feature p{margin:0;color:var(--muted);font-size:.95rem}

.pill-list{display:flex;flex-wrap:wrap;gap:12px}
.pill{background:#fff;border:1px solid var(--line);border-radius:999px;padding:12px 20px;font-weight:600;color:var(--navy);display:inline-flex;gap:10px;align-items:center}
.pill svg{width:18px;height:18px;color:var(--green)}

/* CTA band */
.cta-band{background:linear-gradient(120deg,var(--green-d),var(--green));color:#fff;border-radius:22px;padding:48px;display:flex;justify-content:space-between;align-items:center;gap:30px;flex-wrap:wrap}
.cta-band h2{color:#fff;margin:0 0 .3em}
.cta-band p{margin:0;color:#e2f5e8}
.cta-band .btn-light{background:#fff;color:var(--green-d)}
.cta-band .btn-light:hover{background:var(--navy-d);color:#fff}

/* Blog */
.post-card .meta{font-size:.82rem;color:var(--green);font-weight:700;text-transform:uppercase;letter-spacing:.08em;margin-bottom:10px}
.post-card h3 a{color:var(--navy-d)}
.post-card h3 a:hover{color:var(--green)}
.article{max-width:780px;margin:0 auto}
.article h2{font-size:1.55rem;margin-top:1.6em}
.article h3{margin-top:1.4em}
.article ul{padding-left:22px}
.article li{margin:.35em 0}
.article .callout{background:var(--navy-l);border-left:4px solid var(--navy);padding:18px 22px;border-radius:0 12px 12px 0;margin:1.5em 0}
.article .warn{background:#fff6e5;border-left-color:#d48a00}
.article .cta-inline{background:var(--bg);border:1px solid var(--line);border-radius:var(--radius);padding:28px;margin-top:2.4em;text-align:center}
.timeline{list-style:none;padding:0;margin:1.2em 0;border-left:3px solid var(--line)}
.timeline li{position:relative;padding:0 0 18px 24px;margin:0}
.timeline li::before{content:"";position:absolute;left:-9px;top:6px;width:15px;height:15px;border-radius:50%;background:var(--green);border:3px solid #fff;box-shadow:0 0 0 1px var(--line)}
.timeline strong{display:block;color:var(--navy)}

/* FAQ */
.faq{max-width:860px;margin:0 auto}
.faq details{background:#fff;border:1px solid var(--line);border-radius:12px;margin-bottom:12px;padding:0 22px;transition:.2s}
.faq details[open]{box-shadow:var(--shadow);border-color:#c8d7e4}
.faq summary{cursor:pointer;list-style:none;padding:18px 30px 18px 0;font-weight:700;color:var(--navy-d);position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:0;top:50%;transform:translateY(-50%);font-size:1.5rem;color:var(--green);font-weight:400}
.faq details[open] summary::after{content:"−"}
.faq details p{color:var(--muted);margin:0 0 18px}

/* Service detail */
.service-layout{display:grid;grid-template-columns:1fr 340px;gap:48px;align-items:start}
.side-box{background:var(--bg);border:1px solid var(--line);border-radius:var(--radius);padding:26px;position:sticky;top:100px}
.side-box h4{font-family:var(--sans);font-size:1rem;margin-bottom:.8em}
.side-box ul{list-style:none;padding:0;margin:0 0 20px}
.side-box li a{display:block;padding:9px 12px;border-radius:8px;color:var(--ink);font-weight:500}
.side-box li a:hover,.side-box li a.active{background:#fff;color:var(--navy);font-weight:700}
.service-items{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin:24px 0 34px}
.service-items .feature h4{margin-top:10px}

/* Forms */
.form-card{background:#fff;border:1px solid var(--line);border-radius:18px;padding:34px;box-shadow:var(--shadow)}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.field{margin-bottom:16px}
.field label{display:block;font-weight:600;font-size:.9rem;margin-bottom:6px}
.field input,.field textarea,.field select{width:100%;padding:13px 15px;border:1px solid #cbd6e0;border-radius:10px;font:inherit;background:#fbfdfe;transition:.2s}
.field input:focus,.field textarea:focus,.field select:focus{outline:none;border-color:var(--navy);box-shadow:0 0 0 3px rgba(15,68,112,.12);background:#fff}
.field textarea{min-height:120px;resize:vertical}
.hp{position:absolute;left:-9999px;opacity:0}
.form-msg{margin-top:14px;padding:12px 16px;border-radius:10px;display:none;font-weight:600}
.form-msg.ok{display:block;background:#e7f5ec;color:var(--green-d)}
.form-msg.err{display:block;background:#fdecec;color:#a12020}
.contact-list{list-style:none;padding:0;margin:0}
.contact-list li{display:flex;gap:16px;padding:18px 0;border-bottom:1px solid var(--line)}
.contact-list li:last-child{border:0}
.contact-list .icon{flex:none;width:46px;height:46px;border-radius:12px;background:var(--navy-l);color:var(--navy);display:grid;place-items:center}
.contact-list .icon svg{width:22px;height:22px}
.contact-list strong{display:block;font-size:.8rem;text-transform:uppercase;letter-spacing:.1em;color:var(--muted)}
.map{border:0;width:100%;height:380px;border-radius:var(--radius);margin-top:40px}

/* Legal */
.legal{max-width:860px;margin:0 auto}
.legal h2{font-size:1.2rem;font-family:var(--sans);text-transform:uppercase;letter-spacing:.06em;margin-top:2em;color:var(--navy)}
.legal ul{padding-left:22px}

/* Footer */
.site-footer{background:var(--navy-d);color:#b9cbdb;padding:70px 0 0;font-size:.95rem}
.site-footer h4{color:#fff;font-family:var(--sans);font-size:1rem;margin-bottom:1em}
.site-footer a{color:#dbe7f1}
.site-footer a:hover{color:#7fd497}
.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.3fr;gap:40px}
.footer-logo{background:#fff;border-radius:12px;padding:8px;display:inline-block;margin-bottom:16px}
.footer-logo img{height:64px}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{margin:.5em 0}
.disclosure{margin-top:50px;border-top:1px solid rgba(255,255,255,.1);padding:26px 0;display:grid;grid-template-columns:auto 1fr;gap:30px;font-size:.86rem}
.disclosure dl{margin:0;display:grid;grid-template-columns:auto auto;gap:4px 14px}
.disclosure dt{color:#8fa9c0}
.disclosure dd{margin:0;color:#fff;font-weight:600}
.copyright{border-top:1px solid rgba(255,255,255,.1);padding:20px 0;font-size:.85rem;display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap}
.copyright a{margin-left:14px}
.wa-group{background:rgba(255,255,255,.06);border-radius:12px;padding:18px;margin-top:14px}
.wa-group p{margin:0 0 10px;font-size:.9rem}

/* Floating WhatsApp */
.wa-float{position:fixed;right:22px;bottom:22px;width:58px;height:58px;border-radius:50%;background:#25d366;color:#fff;display:grid;place-items:center;box-shadow:0 10px 25px rgba(0,0,0,.25);z-index:60;transition:.2s}
.wa-float:hover{transform:scale(1.08);color:#fff}
.wa-float svg{width:30px;height:30px}

/* Reveal */
.reveal{opacity:0;transform:translateY(18px);transition:opacity .6s ease,transform .6s ease}
.reveal.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.reveal{opacity:1;transform:none}html{scroll-behavior:auto}}

/* Responsive */
@media (max-width:1024px){
  .grid-4{grid-template-columns:repeat(2,1fr)}
  .grid-3{grid-template-columns:repeat(2,1fr)}
  .footer-grid{grid-template-columns:1fr 1fr}
  .service-layout{grid-template-columns:1fr}
  .side-box{position:static}
}
@media (max-width:900px){
  .nav-toggle{display:block}
  .nav{position:fixed;top:78px;left:0;right:0;bottom:0;background:#fff;padding:16px 22px;overflow:auto;transform:translateX(100%);visibility:hidden;transition:transform .25s,visibility .25s;border-top:1px solid var(--line);z-index:49}
  .nav.open{transform:none;visibility:visible}
  .nav ul{flex-direction:column;align-items:stretch}
  .nav .sub{position:static;display:flex;box-shadow:none;border:0;padding:0 0 0 14px}
  .nav .cta a{margin:10px 0 0;text-align:center}
  .nav-open .nav-toggle span:nth-child(1){transform:translateY(8px) rotate(45deg)}
  .nav-open .nav-toggle span:nth-child(2){opacity:0}
  .nav-open .nav-toggle span:nth-child(3){transform:translateY(-8px) rotate(-45deg)}
  .hero .container,.split{grid-template-columns:1fr;gap:40px}
  .hero .container{padding-top:64px;padding-bottom:90px}
  .topbar .hide-sm{display:none}
}
@media (max-width:640px){
  .section{padding:60px 0}
  .grid-2,.grid-3,.grid-4,.stats,.form-row,.service-items,.footer-grid{grid-template-columns:1fr}
  .disclosure{grid-template-columns:1fr}
  .cta-band{padding:32px}
  .brand .brand-text{display:none}
  .stats-band{margin-top:-40px}
  .form-card{padding:24px}
}