:root {
  --navy: #071b2f;
  --navy-soft: #0d304d;
  --navy-mid: #15496f;
  --gold: #d7a84f;
  --gold-deep: #b7862d;
  --gold-light: #f1d99e;
  --ivory: #f7f4ed;
  --paper: #fffdf9;
  --white: #ffffff;
  --ink: #142533;
  --muted: #63727d;
  --blue: #2a6d96;
  --sky: #eaf2f5;
  --line: #d9e1e4;
  --success: #16745f;
  --shadow: 0 24px 70px rgba(7, 27, 47, 0.12);
  --shadow-soft: 0 14px 40px rgba(7, 27, 47, 0.08);
  --radius-lg: 30px;
  --radius-md: 20px;
  --radius-sm: 12px;
  --max: 1180px;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: 100px;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--ivory);
  font-family: "DM Sans", sans-serif;
  font-size: 16px;
  line-height: 1.68;
  text-rendering: optimizeLegibility;
}

a {
  color: inherit;
  text-underline-offset: 4px;
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1,
h2 {
  font-family: "Libre Baskerville", serif;
  line-height: 1.16;
  letter-spacing: -0.025em;
}

h1 {
  max-width: 760px;
  margin-bottom: 24px;
  color: var(--white);
  font-size: clamp(2.75rem, 6vw, 5.7rem);
}

h2 {
  margin-bottom: 18px;
  font-size: clamp(2rem, 4vw, 3.5rem);
}

h3 {
  margin-bottom: 12px;
  font-size: 1.28rem;
  line-height: 1.32;
}

section,
footer {
  padding: 100px max(28px, calc((100vw - var(--max)) / 2));
}

.site-header {
  position: sticky;
  z-index: 1000;
  top: 0;
  display: flex;
  min-height: 82px;
  align-items: center;
  justify-content: space-between;
  gap: 30px;
  padding: 13px max(28px, calc((100vw - var(--max)) / 2));
  border-bottom: 1px solid rgba(255, 255, 255, 0.11);
  background: rgba(7, 27, 47, 0.96);
  box-shadow: 0 10px 28px rgba(7, 27, 47, 0.12);
  backdrop-filter: blur(16px);
}

.brand {
  display: inline-flex;
  flex: 0 0 auto;
  align-items: center;
  gap: 12px;
  color: var(--white);
  text-decoration: none;
}

.brand-mark {
  display: grid;
  width: 48px;
  height: 48px;
  place-items: center;
  border: 1px solid rgba(242, 216, 151, 0.65);
  border-radius: 50%;
  color: var(--gold-light);
  font-family: "Libre Baskerville", serif;
  font-size: 1.08rem;
  font-weight: 700;
  letter-spacing: -0.08em;
}

.brand-copy {
  display: grid;
  line-height: 1.12;
}

.brand-copy strong {
  font-family: "Libre Baskerville", serif;
  font-size: 0.98rem;
}

.brand-copy small {
  margin-top: 3px;
  color: rgba(255, 255, 255, 0.62);
  font-size: 0.72rem;
  font-weight: 600;
  letter-spacing: 0.16em;
  text-transform: uppercase;
}

nav {
  display: flex;
  align-items: center;
  gap: 17px;
}

nav a {
  position: relative;
  color: rgba(255, 255, 255, 0.77);
  font-size: 0.9rem;
  font-weight: 600;
  text-decoration: none;
  transition: color 180ms ease;
}

nav a:not(.nav-cta)::after {
  position: absolute;
  right: 0;
  bottom: -8px;
  left: 0;
  height: 2px;
  background: var(--gold);
  content: "";
  transform: scaleX(0);
  transition: transform 180ms ease;
}

nav a:hover,
nav a:focus-visible {
  color: var(--white);
}

nav a:hover::after,
nav a:focus-visible::after {
  transform: scaleX(1);
}

.nav-cta {
  padding: 10px 18px;
  border-radius: 999px;
  color: var(--navy);
  background: var(--gold);
}

.nav-action {
  padding: 9px 13px;
  border: 1px solid rgba(255, 255, 255, 0.3);
  border-radius: 999px;
  white-space: nowrap;
}

.nav-action::after {
  display: none;
}

.nav-upload {
  color: var(--gold-light);
}

.nav-payment {
  color: var(--white);
  background: rgba(255, 255, 255, 0.08);
}

.nav-action:hover,
.nav-action:focus-visible {
  border-color: var(--gold);
  color: var(--white);
  background: rgba(215, 168, 79, 0.12);
}

.nav-cta:hover,
.nav-cta:focus-visible {
  color: var(--navy);
  background: var(--gold-light);
}

.menu-button {
  display: none;
  border: 1px solid rgba(255, 255, 255, 0.3);
  border-radius: 999px;
  color: var(--white);
  background: transparent;
  padding: 9px 15px;
  font: inherit;
  font-size: 0.86rem;
  font-weight: 700;
}

.hero {
  position: relative;
  display: grid;
  min-height: 720px;
  grid-template-columns: minmax(0, 1.38fr) minmax(330px, 0.62fr);
  align-items: center;
  gap: clamp(46px, 7vw, 96px);
  overflow: hidden;
  padding-top: 105px;
  padding-bottom: 110px;
  color: rgba(255, 255, 255, 0.78);
  background:
    radial-gradient(circle at 85% 18%, rgba(215, 168, 79, 0.22), transparent 26%),
    linear-gradient(135deg, #061728 0%, #0a2b47 56%, #0d3959 100%);
}

.hero::before {
  position: absolute;
  top: -140px;
  right: -100px;
  width: 520px;
  height: 520px;
  border: 1px solid rgba(241, 217, 158, 0.24);
  border-radius: 50%;
  box-shadow: 0 0 0 70px rgba(255, 255, 255, 0.02), 0 0 0 140px rgba(255, 255, 255, 0.015);
  content: "";
}

.hero::after {
  position: absolute;
  right: 0;
  bottom: 0;
  width: 34%;
  height: 3px;
  background: linear-gradient(90deg, transparent, var(--gold));
  content: "";
}

.hero-content,
.hero-card {
  position: relative;
  z-index: 1;
}

.eyebrow {
  margin-bottom: 15px;
  color: var(--gold-deep);
  font-size: 0.77rem;
  font-weight: 700;
  letter-spacing: 0.18em;
  text-transform: uppercase;
}

.hero .eyebrow,
.about .eyebrow {
  color: var(--gold-light);
}

.hero-lead {
  max-width: 690px;
  margin-bottom: 32px;
  font-size: clamp(1.08rem, 2vw, 1.3rem);
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
}

.button {
  display: inline-flex;
  min-height: 50px;
  align-items: center;
  justify-content: center;
  padding: 12px 19px;
  border: 1px solid transparent;
  border-radius: 999px;
  font-size: 0.91rem;
  font-weight: 700;
  text-align: center;
  text-decoration: none;
  transition: transform 180ms ease, box-shadow 180ms ease, background 180ms ease;
}

.button:hover,
.button:focus-visible {
  transform: translateY(-2px);
}

.button.primary {
  color: var(--navy);
  background: var(--gold);
  box-shadow: 0 12px 28px rgba(215, 168, 79, 0.2);
}

.button.upload {
  border-color: rgba(255, 255, 255, 0.42);
  color: var(--white);
  background: rgba(255, 255, 255, 0.08);
}

.button.secondary {
  color: rgba(255, 255, 255, 0.8);
}

.trust-row {
  display: flex;
  flex-wrap: wrap;
  gap: 9px 24px;
  margin-top: 34px;
  color: rgba(255, 255, 255, 0.66);
  font-size: 0.86rem;
}

.trust-row span {
  display: inline-flex;
  align-items: center;
  gap: 8px;
}

.trust-row span::before {
  width: 5px;
  height: 5px;
  border-radius: 50%;
  background: var(--gold);
  content: "";
}

.hero-card {
  padding: 38px;
  border: 1px solid rgba(241, 217, 158, 0.45);
  border-radius: var(--radius-lg);
  color: var(--ink);
  background: rgba(255, 253, 249, 0.96);
  box-shadow: 0 35px 90px rgba(0, 0, 0, 0.28);
}

.hero-card::before {
  position: absolute;
  top: 18px;
  right: 18px;
  width: 42px;
  height: 42px;
  border-top: 2px solid var(--gold);
  border-right: 2px solid var(--gold);
  content: "";
}

.card-label,
.update-label,
.checklist-label {
  color: var(--gold-deep);
  font-size: 0.74rem;
  font-weight: 800;
  letter-spacing: 0.14em;
  text-transform: uppercase;
}

.hero-card h2 {
  margin-top: 12px;
  font-size: clamp(1.8rem, 3vw, 2.45rem);
}

.credential {
  display: flex;
  align-items: center;
  gap: 13px;
  margin: 28px 0;
  padding: 18px 0;
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}

.initials {
  display: grid;
  width: 49px;
  height: 49px;
  flex: 0 0 auto;
  place-items: center;
  border-radius: 50%;
  color: var(--gold-light);
  background: var(--navy);
  font-family: "Libre Baskerville", serif;
  font-weight: 700;
}

.credential div {
  display: grid;
}

.credential small {
  color: var(--muted);
  font-size: 0.76rem;
  line-height: 1.4;
}

.card-contact {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 14px;
  color: var(--navy);
  font-size: 1.08rem;
  font-weight: 800;
  text-decoration: none;
}

.card-contact span {
  color: var(--blue);
  font-size: 0.8rem;
}

.section-heading {
  display: grid;
  max-width: 780px;
  margin-bottom: 46px;
}

.section-heading h2 {
  color: var(--navy);
}

.section-heading > p:last-child {
  max-width: 650px;
  color: var(--muted);
  font-size: 1.05rem;
}

.section-heading.compact {
  max-width: 850px;
}

.services {
  background: var(--paper);
}

.service-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
}

.service-grid article,
.checklist-grid article,
.tax-grid article {
  position: relative;
  border: 1px solid var(--line);
  border-radius: var(--radius-md);
  background: var(--white);
  box-shadow: var(--shadow-soft);
}

.service-grid article {
  min-height: 325px;
  padding: 30px;
  transition: border-color 180ms ease, transform 180ms ease, box-shadow 180ms ease;
}

.service-grid article:hover {
  border-color: rgba(215, 168, 79, 0.78);
  box-shadow: var(--shadow);
  transform: translateY(-5px);
}

.service-number {
  display: inline-grid;
  width: 44px;
  height: 44px;
  margin-bottom: 24px;
  place-items: center;
  border-radius: 50%;
  color: var(--gold-light);
  background: var(--navy);
  font-size: 0.73rem;
  font-weight: 800;
}

.service-grid p,
.service-grid li,
.checklist-grid li,
.tax-grid p,
.deadline-list span {
  color: var(--muted);
}

.service-grid ul,
.checklist-grid ul {
  margin: 18px 0 0;
  padding-left: 20px;
}

.service-grid li,
.checklist-grid li {
  margin-bottom: 7px;
}

.service-cta {
  display: flex;
  flex-direction: column;
  justify-content: center;
  color: var(--white);
  background:
    radial-gradient(circle at top right, rgba(215, 168, 79, 0.25), transparent 42%),
    var(--navy) !important;
}

.service-cta h3,
.service-cta p {
  color: var(--white);
}

.service-cta a {
  margin-top: 12px;
  color: var(--gold-light);
  font-weight: 800;
}

.client-checklist {
  background: var(--ivory);
}

.checklist-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
}

.checklist-grid article {
  padding: 30px;
}

.checklist-grid h3 {
  margin-top: 11px;
}

.checklist-action {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  margin-top: 22px;
  padding: 26px 30px;
  border-radius: var(--radius-md);
  color: var(--white);
  background: var(--navy);
}

.checklist-action div {
  display: grid;
}

.checklist-action span {
  color: rgba(255, 255, 255, 0.66);
  font-size: 0.88rem;
}

.checklist-action a {
  flex: 0 0 auto;
  color: var(--gold-light);
  font-weight: 800;
}

.checklist-security {
  margin: 16px 6px 0;
  color: var(--muted);
  font-size: 0.82rem;
}

.tax-updates {
  background: var(--sky);
}

.tax-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
}

.tax-grid article {
  padding: 30px;
}

.tax-grid h3 {
  margin-top: 12px;
}

.tax-tip {
  color: var(--white);
  background: linear-gradient(145deg, var(--navy), var(--navy-soft)) !important;
}

.tax-tip .update-label,
.tax-tip .official-link {
  color: var(--gold-light);
}

.tax-tip h3,
.tax-tip p {
  color: var(--white);
}

.deadline-list {
  display: grid;
  gap: 16px;
  margin: 16px 0 24px;
  padding: 0;
  list-style: none;
}

.deadline-list li {
  display: grid;
  gap: 2px;
  padding-bottom: 15px;
  border-bottom: 1px solid var(--line);
}

.deadline-list time {
  color: var(--navy);
  font-weight: 800;
}

.official-link {
  display: inline-block;
  margin: 5px 0;
  color: var(--blue);
  font-weight: 700;
}

.tax-disclaimer {
  margin: 20px 4px 0;
  color: var(--muted);
  font-size: 0.82rem;
}

.about {
  display: grid;
  grid-template-columns: minmax(0, 1.35fr) minmax(310px, 0.65fr);
  gap: clamp(50px, 8vw, 110px);
  color: rgba(255, 255, 255, 0.76);
  background:
    linear-gradient(135deg, rgba(215, 168, 79, 0.08), transparent 38%),
    var(--navy);
}

.about h2,
.about strong {
  color: var(--white);
}

.about em {
  color: var(--gold-light);
}

.about-stats {
  display: grid;
  align-content: center;
}

.about-stats div {
  display: grid;
  gap: 3px;
  padding: 24px 0;
  border-bottom: 1px solid rgba(255, 255, 255, 0.15);
}

.about-stats div:first-child {
  border-top: 1px solid rgba(255, 255, 255, 0.15);
}

.about-stats strong {
  font-family: "Libre Baskerville", serif;
  font-size: 1.35rem;
}

.about-stats span {
  color: rgba(255, 255, 255, 0.6);
  font-size: 0.89rem;
}

.process {
  background: var(--paper);
}

.process-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 50px;
  margin: 0;
  padding: 0;
  list-style: none;
  counter-reset: process;
}

.process-grid li {
  position: relative;
}

.process-grid li:not(:last-child)::after {
  position: absolute;
  top: 25px;
  right: -38px;
  width: 26px;
  height: 1px;
  background: var(--gold);
  content: "";
}

.process-grid li > span {
  display: grid;
  width: 52px;
  height: 52px;
  margin-bottom: 22px;
  place-items: center;
  border: 1px solid var(--gold);
  border-radius: 50%;
  color: var(--navy);
  background: var(--gold-light);
  font-weight: 800;
}

.process-grid p {
  color: var(--muted);
}

.privacy-notice {
  display: grid;
  grid-template-columns: minmax(260px, 0.72fr) minmax(0, 1.28fr);
  gap: clamp(40px, 7vw, 100px);
  background: var(--ivory);
}

.privacy-copy {
  padding: 30px;
  border-left: 4px solid var(--gold);
  border-radius: 0 var(--radius-md) var(--radius-md) 0;
  background: var(--white);
  box-shadow: var(--shadow-soft);
}

.privacy-copy p {
  color: var(--muted);
}

.privacy-copy a {
  color: var(--blue);
  font-weight: 800;
}

.contact {
  display: grid;
  grid-template-columns: minmax(290px, 0.72fr) minmax(0, 1.28fr);
  gap: clamp(45px, 8vw, 110px);
  align-items: center;
  color: var(--navy);
  background:
    linear-gradient(110deg, rgba(255, 255, 255, 0.55), transparent 60%),
    var(--gold-light);
}

.contact > div:first-child > p:last-child {
  color: #5c513b;
}

.contact-links {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 12px;
}

.contact-links a {
  display: grid;
  min-height: 110px;
  align-content: center;
  gap: 3px;
  padding: 21px;
  border: 1px solid rgba(7, 27, 47, 0.13);
  border-radius: 16px;
  background: rgba(255, 255, 255, 0.75);
  text-decoration: none;
  transition: transform 180ms ease, background 180ms ease;
}

.contact-links a:hover,
.contact-links a:focus-visible {
  background: var(--white);
  transform: translateY(-3px);
}

.contact-links small {
  color: #796942;
  font-size: 0.72rem;
  font-weight: 800;
  letter-spacing: 0.1em;
  text-transform: uppercase;
}

.contact-links strong {
  font-size: 1rem;
}

.contact-links .secure-payment,
.contact-links .secure-upload {
  color: var(--white);
  background: var(--navy);
}

.contact-links .secure-payment:hover,
.contact-links .secure-upload:hover {
  background: var(--navy-soft);
}

.contact-links .secure-payment small,
.contact-links .secure-upload small {
  color: var(--gold-light);
}

.whatsapp-contact strong {
  color: var(--success);
}

footer {
  display: grid;
  grid-template-columns: 1.25fr 1fr;
  gap: 24px 60px;
  padding-top: 55px;
  padding-bottom: 55px;
  color: rgba(255, 255, 255, 0.58);
  background: #041321;
  font-size: 0.82rem;
}

footer > div {
  display: grid;
  gap: 3px;
}

.footer-brand strong {
  color: var(--white);
  font-family: "Libre Baskerville", serif;
  font-size: 1.05rem;
}

.footer-privacy {
  margin-top: 5px;
  color: var(--gold-light);
}

footer p {
  margin: 0;
}

.footer-disclaimer {
  max-width: 700px;
}

@media (max-width: 1180px) {
  .site-header {
    gap: 15px;
  }

  nav {
    gap: 11px;
  }

  nav a {
    font-size: 0.77rem;
  }

  .nav-action,
  .nav-cta {
    padding-right: 11px;
    padding-left: 11px;
  }

  .hero {
    grid-template-columns: minmax(0, 1fr) minmax(310px, 0.55fr);
    gap: 40px;
  }

  .service-grid,
  .tax-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .tax-tip {
    grid-column: span 2;
  }
}

@media (max-width: 1040px) {
  section,
  footer {
    padding-right: 24px;
    padding-left: 24px;
  }

  .site-header {
    padding-right: 24px;
    padding-left: 24px;
  }

  .menu-button {
    display: inline-block;
  }

  nav {
    position: absolute;
    top: calc(100% + 1px);
    right: 18px;
    left: 18px;
    display: none;
    align-items: stretch;
    flex-direction: column;
    gap: 0;
    padding: 12px;
    border: 1px solid var(--line);
    border-radius: 0 0 20px 20px;
    background: var(--paper);
    box-shadow: var(--shadow);
  }

  nav.open {
    display: flex;
  }

  nav a {
    padding: 11px 13px;
    color: var(--navy);
    font-size: 0.92rem;
  }

  nav a:not(.nav-cta)::after {
    display: none;
  }

  .nav-cta {
    margin-top: 5px;
    text-align: center;
  }

  .nav-action {
    border-color: var(--line);
    color: var(--navy);
    background: var(--sky);
    text-align: center;
  }

  .nav-action:hover,
  .nav-action:focus-visible {
    border-color: var(--gold);
    color: var(--navy);
    background: var(--gold-light);
  }

  .hero {
    min-height: auto;
    grid-template-columns: 1fr;
    padding-top: 80px;
    padding-bottom: 85px;
  }

  .hero-card {
    max-width: 640px;
  }

  .about,
  .privacy-notice,
  .contact {
    grid-template-columns: 1fr;
  }

  .about-stats {
    grid-template-columns: repeat(3, 1fr);
    gap: 20px;
  }

  .about-stats div,
  .about-stats div:first-child {
    border-top: 1px solid rgba(255, 255, 255, 0.15);
  }

  .process-grid {
    gap: 24px;
  }

  .process-grid li:not(:last-child)::after {
    display: none;
  }
}

@media (max-width: 680px) {
  section {
    padding-top: 76px;
    padding-bottom: 76px;
  }

  .brand-copy strong {
    font-size: 0.86rem;
  }

  .brand-copy small {
    font-size: 0.63rem;
  }

  .brand-mark {
    width: 42px;
    height: 42px;
  }

  .hero {
    padding-top: 70px;
  }

  .hero-actions,
  .button {
    width: 100%;
  }

  .button.secondary {
    min-height: 42px;
  }

  .trust-row {
    display: grid;
  }

  .hero-card {
    padding: 28px;
  }

  .service-grid,
  .checklist-grid,
  .tax-grid,
  .process-grid,
  .contact-links,
  footer {
    grid-template-columns: 1fr;
  }

  .tax-tip {
    grid-column: auto;
  }

  .service-grid article {
    min-height: auto;
  }

  .checklist-action {
    align-items: flex-start;
    flex-direction: column;
  }

  .about-stats {
    grid-template-columns: 1fr;
    gap: 0;
  }

  .about-stats div:not(:first-child) {
    border-top: 0;
  }

  .privacy-copy {
    padding: 24px;
  }
}

@media (max-width: 430px) {
  .site-header {
    min-height: 74px;
    padding-right: 18px;
    padding-left: 18px;
  }

  .brand-copy {
    max-width: 155px;
  }

  .menu-button {
    padding: 8px 12px;
  }

  section,
  footer {
    padding-right: 18px;
    padding-left: 18px;
  }

  h1 {
    font-size: 2.55rem;
  }

  .hero-card,
  .service-grid article,
  .checklist-grid article,
  .tax-grid article {
    padding: 24px;
  }

  .card-contact {
    align-items: flex-start;
    flex-direction: column;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    scroll-behavior: auto !important;
    transition-duration: 0.01ms !important;
  }
}