@font-face{font-family:Vazirmatn;src:url("fonts/Vazirmatn-Regular.cdc140628f11.woff2") format('woff2');font-weight:100 900;font-display:swap}
:root{--ink:#172b34;--muted:#64747b;--navy:#112d38;--deep:#0c232e;--teal:#23746b;--mint:#bce8cf;--line:#dde5e5;--paper:#fff;--bg:#f7f9f8;--orange:#a94f14;--red:#b3393d;--radius:15px}*{box-sizing:border-box}body{margin:0;background:var(--bg);font-family:Vazirmatn,Tahoma,sans-serif;color:var(--ink);font-size:15px;line-height:1.9}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}button,a,input,select,textarea{ -webkit-tap-highlight-color:transparent}button,a{touch-action:manipulation}a:hover{color:var(--teal)}button{cursor:pointer}h1,h2,h3,p{margin:0}h1,h2,h3{line-height:1.65}h1{font-size:36px;letter-spacing:-.7px}h2{font-size:25px}h3{font-size:18px}p{margin-top:12px}::selection{background:var(--mint);color:var(--ink)}:focus-visible{outline:3px solid #4a9b8c;outline-offset:4px}.container{width:min(1200px,calc(100% - 64px));margin-inline:auto}.header{background:#fff;border-bottom:1px solid var(--line)}.nav{min-height:96px;display:flex;align-items:center;gap:35px;justify-content:space-between}.brand{display:flex;align-items:center;gap:12px;font-size:29px;font-weight:800;line-height:1.2;white-space:nowrap}.brand small{display:block;font-size:10px;color:var(--muted);font-weight:400;margin-top:8px}.brand-symbol{display:grid;place-items:center;background:var(--navy);color:var(--mint);width:46px;height:48px;border-radius:13px 4px 13px 4px;font-size:36px}.nav nav{display:flex;gap:30px;font-size:14px}.nav nav a{padding-block:15px}.nav-account{display:flex;align-items:center;gap:12px}.nav-account form{margin:0}.button{display:inline-flex;align-items:center;justify-content:center;gap:22px;background:var(--navy);color:#fff;min-height:48px;padding:11px 24px;border:1px solid transparent;border-radius:9px;line-height:1.6;font-size:14px;font-weight:600;transition:background .16s,transform .16s}.button:hover{color:#fff;background:#244854;transform:translateY(-1px)}.button.accent{background:var(--mint);color:var(--deep)}.button.accent:hover{background:#d2f2df}.button.secondary{border-color:#ccd7d9;background:transparent;color:var(--ink)}.button.secondary:hover{background:#e9efed}.button.small{min-height:40px;padding:9px 16px;font-size:12px}.button.full{width:100%;margin-top:18px}.link-button{background:none;border:0;color:var(--muted);font-size:12px}.admin-link{font-size:12px}.hero{color:#fff;background:radial-gradient(ellipse at 10% 0%,#244a55 0%,transparent 52%),var(--deep);overflow:hidden}.hero-grid{display:grid;grid-template-columns:1.35fr 1fr;gap:90px;align-items:center;padding-block:67px 60px}.eyebrow{font-size:12px;letter-spacing:.3px;font-weight:600;color:var(--teal);margin:0 0 13px}.eyebrow.light{color:#a7c9c5}.live-dot{display:inline-block;width:6px;height:6px;background:var(--mint);border-radius:50%;margin-left:8px;vertical-align:middle}.hero h1{font-size:45px;line-height:1.85;letter-spacing:-1px}.hero h1 em{font-style:normal;color:var(--mint)}.hero-intro{color:#c2d1d5;max-width:540px;font-size:15px;line-height:2.25;margin-top:16px}.actions{display:flex;flex-wrap:wrap;gap:15px;align-items:center;margin-top:28px}.text-link{font-size:13px;color:#e4eeee;padding:10px 7px}.text-link:hover{color:var(--mint)}.hero-trust{display:flex;gap:20px;margin-top:29px;font-size:11px;color:#a6c0c4}.hero-trust span:before{content:'✓';margin-left:7px;color:var(--mint)}.hero-panel{background:linear-gradient(160deg,#fcfdfc,#edf3f0);color:var(--ink);border-radius:17px;padding:24px;box-shadow:0 24px 80px #00182055;transform:rotate(-2deg);position:relative}.hero-panel:before{content:'';position:absolute;inset:12px -14px -12px 14px;border:1px solid #83aba84d;z-index:-1;border-radius:16px}.panel-top{display:flex;align-items:center;gap:10px;font-size:13px;font-weight:700}.mini-mark{background:#dce9e3;display:grid;place-items:center;height:31px;width:31px;border-radius:8px;color:var(--teal);font-size:24px}.pill{margin-right:auto;background:#e3ede7;color:#4a7060;border-radius:20px;padding:3px 10px;font-size:10px;font-weight:400}.document-lines{margin:24px 10px 17px;padding-bottom:18px;border-bottom:1px dashed #cddad5}.line{display:block;background:#dce5e0;width:75%;height:5px;border-radius:5px;margin-top:10px}.line.long{width:90%}.line.medium{width:50%;background:#c1d8cc}.flow-row{display:flex;align-items:center;gap:13px;border-bottom:1px solid #dce5df;padding:15px 4px}.flow-row b{font-size:13px;display:block}.flow-row small{font-size:10px;color:var(--muted)}.flow-row>span:last-child{margin-right:auto;color:#6f9587;font-size:22px}.step-index{display:grid;place-items:center;width:33px;height:33px;border:1px solid #c7d9ce;border-radius:50%;font-size:11px;color:var(--teal)}.risk-mini{display:flex;gap:7px;align-items:center;justify-content:space-around;font-size:10px;margin-block:22px}.risk-dot{display:inline-block;width:9px;height:9px;flex:0 0 9px;border-radius:50%;vertical-align:middle}.red-dot{background:#ce6467}.orange-dot{background:#e4a35c}.white-dot{background:#fff;border:1px solid #a7b5b6}.panel-bottom{display:flex;justify-content:space-between;font-size:9px;color:#6b7c77;border-top:1px solid #dbe4df;padding-top:11px}.metrics{display:grid;grid-template-columns:1fr 1fr 1fr 1.5fr;border-top:1px solid #ffffff1c;padding-block:27px}.metrics>div{display:flex;flex-direction:column;padding-right:25px;border-right:1px solid #ffffff1a}.metrics>div:first-child{padding-right:0;border:0}.metrics strong{font-size:29px;line-height:1.4;font-weight:500;color:#e2efea}.metrics span{font-size:11px;color:#a2b9bd;margin-top:4px}.metrics .metrics-note{font-size:13px;line-height:1.9;padding-right:35px;justify-content:center}.metrics-note span{font-size:10px}.home-search{padding:44px 0 35px;border-bottom:1px solid var(--line)}.home-search>div:first-child{display:flex;justify-content:space-between;align-items:center;margin-bottom:20px}.home-search .eyebrow{margin:0}.home-search h2{font-size:22px}.search-bar{display:flex;gap:12px;align-items:center;background:#fff;border:1px solid #cad7d7;border-radius:12px;padding:7px 16px 7px 7px;box-shadow:0 5px 15px #1b3b3404}.search-icon{font-size:30px;color:var(--teal)}.search-bar input{flex:1;width:0;border:0;background:none;padding:10px;font-size:14px;min-height:42px}.search-bar input:focus{outline:0}.search-bar:focus-within{outline:2px solid #8fb8ac}.search-bar .button{min-height:45px}.search-hints{display:flex;flex-wrap:wrap;gap:12px;align-items:center;font-size:11px;color:var(--muted);margin-top:14px}.search-hints a{background:#edf2ef;border:1px solid #dfe7e1;padding:2px 12px;border-radius:6px;color:#48625b}.section{padding-block:45px}.section.compact{padding-top:10px}.section-heading{display:flex;justify-content:space-between;align-items:end;gap:20px;margin-bottom:25px}.section-heading .eyebrow{margin-bottom:5px}.section-heading p.muted{font-size:12px}.muted{color:var(--muted)}.inline-link{color:var(--teal);font-size:13px}.service-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.service-card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:26px;position:relative;transition:border-color .2s,box-shadow .2s}.service-card:hover{border-color:#8fae9f;box-shadow:0 8px 24px #173a3010;color:var(--ink)}.service-card.featured{background:#edf5ef;border-color:#cbded0}.service-icon{display:grid;place-items:center;width:43px;height:43px;background:#edf3f0;color:var(--teal);border-radius:11px;font-size:29px;line-height:1}.featured .service-icon{background:#d7e9de}.card-number{position:absolute;top:29px;left:25px;font-size:11px;color:#9ba9a8}.service-card h3{margin-top:22px;font-size:18px}.service-card p{font-size:12px;color:var(--muted);line-height:2.15;min-height:60px}.card-action{display:block;margin-top:25px;font-size:12px;font-weight:600;color:var(--teal)}.ruling-list{border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;background:#fff}.ruling-row{display:flex;align-items:center;gap:22px;padding:23px 27px;border-bottom:1px solid var(--line)}.ruling-row:last-child{border-bottom:0}.ruling-row:hover{background:#f3f7f4;color:var(--ink)}.ruling-icon{display:grid;place-items:center;min-width:48px;height:54px;border:1px solid #dbe6df;color:#739180;font-family:Georgia,serif;font-size:32px;border-radius:9px}.tag{display:inline-block;font-size:10px;color:#4e6d65;background:#ebf1ed;border:1px solid #dce7df;border-radius:5px;padding:2px 9px}.ruling-row h3{font-size:14px;line-height:1.9;margin-block:8px 4px}.ruling-row small{font-size:10px;color:var(--muted)}.row-arrow{margin-right:auto;font-size:22px;color:#91a39c}.principles{display:grid;grid-template-columns:1fr 1.4fr auto;gap:45px;align-items:center;padding:30px 0 65px}.principles p:not(.eyebrow){font-size:13px;color:var(--muted);line-height:2.3}.principles h2{font-size:23px}.footer{display:flex;justify-content:space-between;gap:30px;padding-block:33px;color:#a9bdc1}.footer-brand{font-size:26px;font-weight:800;color:#eef6f2}.footer p{font-size:11px;margin-top:4px}.footer-links{display:flex;align-items:center;gap:28px;font-size:12px}footer{background:var(--deep);margin-top:30px}.footer a:hover{color:#fff}.fine{font-size:10px;color:var(--muted);line-height:2}.footer .fine{color:#a9bdc1}.page-header{padding-block:40px 30px}.page-header p:not(.eyebrow){color:var(--muted);font-size:14px}.page-header h1{font-size:31px}.search-layout{display:grid;grid-template-columns:265px 1fr;gap:28px;padding-bottom:40px}.filter-panel{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:23px;height:fit-content}.filter-panel h2{font-size:17px;margin-bottom:17px}.filter-panel label{display:block;font-size:12px;margin-top:16px;margin-bottom:6px}input:not([type=checkbox]),select,textarea{width:100%;border:1px solid #cdd8d8;border-radius:8px;background:#fff;color:var(--ink);padding:10px 12px;line-height:1.8;min-height:43px}textarea{resize:vertical}input[type=file]{padding:14px;border-style:dashed;background:#f7faf8;font-size:11px}.reset{display:block;text-align:center;font-size:11px;color:var(--muted);margin-top:13px}.filter-panel .fine{border-top:1px solid var(--line);padding-top:15px;margin-top:25px}.result-heading{display:flex;justify-content:space-between;align-items:center;margin-bottom:16px;font-size:12px;color:var(--muted)}.result-heading b{font-size:17px;color:var(--ink)}.notice{background:#edf3f0;border:1px solid #d1e1d8;border-radius:9px;padding:14px 19px;font-size:12px;line-height:2;margin:18px 0;color:#36594b}.notice.warning{background:#fff5e9;border-color:#ecd8b9;color:#865a25}.notice.subtle{font-size:11px;background:transparent;color:var(--muted);margin-top:0}.result-card{background:#fff;border:1px solid var(--line);padding:24px;border-radius:12px;margin-bottom:15px}.result-meta{display:flex;justify-content:space-between;font-size:11px;color:var(--muted);align-items:center}.result-card h2{font-size:16px;margin-top:13px;line-height:2}.result-card p{font-size:12px;color:var(--muted);line-height:2.1}.result-footer{border-top:1px solid #edf0ee;padding-top:15px;margin-top:19px;display:flex;justify-content:space-between;gap:15px}.result-footer small{font-size:10px;color:#73867d}.result-footer a{font-size:11px;color:var(--teal)}.pagination{display:flex;justify-content:center;align-items:center;gap:25px;font-size:12px;margin-top:30px}.pagination a{padding:7px 18px;border:1px solid var(--line);border-radius:7px;background:#fff}.empty{padding:45px 25px;text-align:center;border:1px dashed #c7d7cf;border-radius:12px;background:#fff;color:var(--muted)}.empty h2{font-size:22px}.empty p{font-size:13px;max-width:600px;margin:12px auto 20px}.empty .service-icon{margin:0 auto 20px}.reading{max-width:920px;padding-block:38px}.reading h1{font-size:29px;margin-block:18px}.back{display:block;color:var(--teal);font-size:12px;margin-bottom:24px}.metadata{display:flex;flex-wrap:wrap;gap:20px;color:var(--muted);font-size:11px;margin-block:15px}.paper{background:#fff;border:1px solid var(--line);padding:32px;border-radius:var(--radius);margin-block:23px}.prose{line-height:2.35;font-size:15px;overflow-wrap:anywhere}.reading h2{font-size:21px;margin:28px 0 15px}blockquote{margin:15px 0;padding:12px 20px;border-right:3px solid #9dbdaa;background:#f3f7f4;font-size:13px;line-height:2.2}details{font-size:12px;margin-top:16px}summary{cursor:pointer;font-weight:600;padding-block:8px;color:var(--teal)}.hash{font-family:monospace;font-size:10px;overflow-wrap:anywhere;direction:ltr;text-align:right}.form-layout{display:grid;grid-template-columns:1fr 1.1fr;gap:75px;padding-block:60px}.form-intro{padding-top:25px}.form-intro h1{font-size:33px;line-height:1.8}.form-intro>p:not(.eyebrow){color:var(--muted);line-height:2.2;font-size:14px}.main-form{margin:0;padding:32px}.form-field{margin-bottom:21px}.form-field label{display:block;margin-bottom:8px;font-size:13px;font-weight:500}.form-field.check-field{display:grid;grid-template-columns:20px 1fr;gap:12px;align-items:start;margin-top:26px}.check-field label{font-size:12px;font-weight:400}.check-field input{margin-top:7px;accent-color:var(--teal)}.help{font-size:10px;color:var(--muted);margin-top:7px}.help ul{padding-right:18px}.errorlist{list-style:none;color:#a63539;background:#fff1f1;border:1px solid #efd1d1;padding:9px 12px;font-size:12px;border-radius:6px;margin-block:8px}.process-list{padding-block:15px}.process-list p{font-size:13px;margin-top:17px;display:flex;align-items:center;gap:15px}.process-list b{background:#e6efe8;padding:2px 11px;border-radius:6px;color:var(--teal);font-size:11px}.auth-layout{padding:60px 0 90px;min-height:65vh}.auth-card{max-width:480px;margin:auto}.auth-card h1{font-size:31px}.auth-card form{margin-top:25px}.auth-card label{font-size:13px;display:block;margin-bottom:7px}.auth-card p{font-size:13px}.auth-bottom{border-top:1px solid var(--line);padding-top:20px;text-align:center}.auth-bottom a{color:var(--teal);font-weight:600}.workspace-grid{display:grid;grid-template-columns:1fr 1fr;gap:30px;padding:10px 0 60px}.workspace-grid h2{font-size:21px;margin-bottom:18px}.workspace-card{display:block;border:1px solid var(--line);background:white;border-radius:12px;padding:22px;margin-bottom:15px}.workspace-card h3{font-size:16px;margin-block:12px}.workspace-card small{font-size:10px;color:var(--muted)}.float-arrow{float:left;color:var(--teal)}.risk-legend{display:flex;gap:25px;flex-wrap:wrap;font-size:11px;color:var(--muted);margin:25px 0}.risk-legend .risk-dot{margin-left:6px}.risk-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}.risk-card{background:#fff;border:1px solid var(--line);border-top:4px solid #c8d1cd;border-radius:12px;padding:25px}.risk-card.risk-red{background:#fff7f7;border-color:#eacaca;border-top-color:var(--red)}.risk-card.risk-orange{background:#fffbf4;border-color:#e9ddc7;border-top-color:#d9a050}.risk-label{font-size:10px;color:var(--muted)}.risk-red .risk-label{color:var(--red)}.risk-orange .risk-label{color:var(--orange)}.risk-card h2{font-size:19px;margin-top:12px}.risk-card p{font-size:12px;color:#5c6f70;line-height:2.2}.risk-card blockquote{font-size:11px}.draft-quote{margin-top:20px}.draft-quote small{color:var(--muted);font-size:10px}.skip{position:absolute;top:-100px;right:20px;background:#fff;padding:10px;z-index:10}.skip:focus{top:5px}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);border:0}
@media(max-width:1050px){.nav{gap:20px}.nav nav{gap:16px;font-size:12px}.hero-grid{gap:40px}.hero h1{font-size:36px}.hero-panel{padding:20px}.form-layout{gap:35px}.hero-trust{gap:12px;font-size:10px}.principles{gap:25px}.brand small{display:none}.footer-links{gap:15px}}
@media(max-width:760px){.container{width:calc(100% - 32px)}.nav{min-height:82px;flex-wrap:wrap;padding:16px 0 0;gap:15px}.brand{font-size:25px}.brand-symbol{width:36px;height:38px;font-size:29px}.nav nav{order:3;width:100%;justify-content:space-between;border-top:1px solid #edf1ee;gap:8px}.nav nav a{font-size:11px;padding:12px 0}.nav-account{gap:8px}.button.small{font-size:11px;min-height:35px}.hero-grid{grid-template-columns:1fr;padding:35px 0;gap:38px}.hero h1{font-size:33px}.hero-intro{font-size:13px}.hero-panel{max-width:410px;width:95%;margin:0 auto 5px;transform:rotate(-1deg)}.hero-trust{font-size:10px;gap:14px}.hero .actions{gap:9px}.hero .button{font-size:12px;padding:12px 17px}.text-link{font-size:11px}.metrics{grid-template-columns:repeat(3,1fr);padding:22px 0}.metrics strong{font-size:24px}.metrics>div{padding-right:13px}.metrics span{font-size:9px}.metrics .metrics-note{grid-column:1/-1;padding:17px 0 0;margin-top:18px;border-right:0;border-top:1px solid #ffffff1a;font-size:12px}.home-search{padding:30px 0}.home-search>div:first-child{display:block}.home-search h2{font-size:19px;margin-top:8px}.search-bar{gap:4px;padding:6px}.search-bar input{font-size:11px;padding:8px}.search-bar .button{font-size:11px;padding:10px 14px}.search-icon{font-size:25px;padding-right:6px}.search-hints{font-size:9px;gap:8px}.section{padding-block:30px}.section-heading{align-items:center;gap:12px}.section-heading h2{font-size:21px}.section-heading .muted{display:none}.inline-link{font-size:10px}.eyebrow{font-size:10px}.service-grid{grid-template-columns:1fr}.service-card{padding:23px}.service-card p{min-height:auto}.service-card h3{margin-top:15px}.card-action{margin-top:20px}.ruling-row{padding:19px 17px;gap:13px}.ruling-icon{display:none}.ruling-row h3{font-size:12px}.ruling-row small{font-size:9px}.principles{grid-template-columns:1fr;gap:12px;padding-bottom:35px}.principles p:not(.eyebrow){font-size:12px}.principles .button{justify-self:start;margin-top:10px}.footer{display:block;padding-block:25px}.footer-links{margin-block:18px;gap:25px}.page-header{padding-block:28px 22px}.page-header h1{font-size:25px}.page-header p:not(.eyebrow){font-size:12px}.search-layout{grid-template-columns:1fr;gap:20px}.filter-panel{padding:20px}.filter-panel form{display:grid;grid-template-columns:1fr 1fr;gap:7px 14px}.filter-panel label{grid-column:1/-1;margin-top:7px}.filter-panel input,.filter-panel select{grid-column:1/-1}.filter-panel .button,.filter-panel .reset{grid-column:1/-1}.filter-panel .fine{margin-top:16px}.result-card{padding:19px}.result-card h2{font-size:14px}.result-footer{flex-direction:column;gap:8px}.result-heading{font-size:10px}.reading h1{font-size:24px}.paper{padding:22px}.prose{font-size:13px;line-height:2.3}.form-layout{grid-template-columns:1fr;gap:25px;padding-block:25px}.form-intro{padding-top:0}.form-intro h1{font-size:27px}.process-list{display:none}.form-intro>p:not(.eyebrow){font-size:12px}.main-form{padding:22px}.auth-layout{padding:30px 0 60px}.workspace-grid,.risk-grid{grid-template-columns:1fr}.risk-card{padding:23px}.risk-legend{gap:12px;font-size:10px}.actions .button{font-size:12px;gap:8px;padding:10px 16px}.notice{padding:13px 15px;font-size:11px}.nav-account .admin-link{display:none}}
@media(prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}
@media print{.header,footer,.actions,.back,.risk-legend{display:none}.container{width:100%;max-width:none}body{background:#fff;color:#000;font-size:12px}.risk-grid{display:block}.risk-card{break-inside:avoid;margin-bottom:15px;box-shadow:none}details{display:block}.paper{border:0;padding:0}.page-header{padding:0}.risk-card details{content-visibility:visible}a{color:#000}.risk-label{font-weight:bold}}

/* Official taxreference.ir identity: keep the full name legible on narrow screens. */
.brand{font-size:18px;line-height:1.55;gap:10px}.brand small{display:block;font-size:12px;font-weight:500;margin-top:0;color:var(--muted)}.footer-brand{font-size:17px;display:block;max-width:330px;line-height:1.9}
@media(max-width:1050px){.brand small{display:block}.nav{gap:20px}.nav nav{gap:18px}}
@media(max-width:760px){.brand{font-size:15px;gap:8px}.brand small{display:block;font-size:10px}.brand-symbol{width:31px;height:37px;font-size:27px}.nav{gap:12px}.button.small{padding:8px 10px;font-size:10px}.footer-brand{font-size:16px}}