/* ===== Zero Tax Consultancy — brand: cyan #00bdf2 / black #111 ===== */
:root {
  --brand: #00bdf2;
  --brand-dark: #009cc9;
  --brand-tint: #e6f9ff;
  --ink: #111111;
  --ink-soft: #41505a;
  --bg: #ffffff;
  --bg-alt: #f4fbfe;
  --line: #e3eef3;
  --radius: 14px;
  --shadow: 0 10px 30px rgba(7, 56, 73, 0.10);
  --maxw: 1140px;
  --font-body: 'Inter', system-ui, -apple-system, sans-serif;
  --font-head: 'Sora', 'Inter', system-ui, sans-serif;
}

* { margin: 0; padding: 0; box-sizing: border-box; }
html { scroll-behavior: smooth; }

body {
  font-family: var(--font-body);
  color: var(--ink);
  background: var(--bg);
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
}

img, svg { display: block; max-width: 100%; }
a { color: var(--brand-dark); text-decoration: none; }
ul { list-style: none; }

.container { max-width: var(--maxw); margin: 0 auto; padding: 0 22px; }
section { padding: 84px 0; }

h1, h2, h3, h4 { font-family: var(--font-head); line-height: 1.22; font-weight: 700; letter-spacing: -0.5px; }

.eyebrow {
  display: inline-block;
  font-size: 13px;
  font-weight: 700;
  letter-spacing: 2.5px;
  text-transform: uppercase;
  color: var(--brand-dark);
  margin-bottom: 12px;
}

.section-head { max-width: 640px; margin-bottom: 48px; }
.section-head.center { margin-left: auto; margin-right: auto; text-align: center; }
.section-head h2 { font-size: clamp(26px, 4vw, 38px); margin-bottom: 14px; }
.section-head p { color: var(--ink-soft); }

.btn {
  display: inline-block;
  padding: 14px 30px;
  border-radius: 50px;
  font-weight: 700;
  font-size: 15px;
  transition: transform .2s ease, box-shadow .2s ease, background .2s ease;
  cursor: pointer;
  border: none;
  font-family: inherit;
}
.btn-primary { background: var(--brand); color: #fff; box-shadow: 0 8px 20px rgba(0, 189, 242, .35); }
.btn-primary:hover { background: var(--brand-dark); transform: translateY(-2px); }
.btn-dark { background: var(--ink); color: #fff; }
.btn-dark:hover { background: #2b2b2b; transform: translateY(-2px); }
.btn-outline { border: 2px solid var(--ink); color: var(--ink); padding: 12px 28px; }
.btn-outline:hover { background: var(--ink); color: #fff; }

/* ===== Header ===== */
.site-header {
  position: sticky;
  top: 0;
  z-index: 100;
  background: rgba(255, 255, 255, .94);
  backdrop-filter: blur(10px);
  border-bottom: 1px solid var(--line);
}
.topbar {
  background: var(--ink);
  color: #cfd8dd;
  font-size: 13px;
  padding: 7px 0;
}
.topbar .container { display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; }
.topbar a { color: var(--brand); font-weight: 600; }
.topbar span { white-space: nowrap; }

.nav-wrap { display: flex; align-items: center; justify-content: space-between; padding: 14px 22px; max-width: var(--maxw); margin: 0 auto; }
.brand { display: flex; align-items: center; gap: 12px; }
.brand img { width: 64px; height: auto; }
.brand-name { display: none; }
.brand-name { font-family: var(--font-head); font-weight: 700; font-size: 17px; letter-spacing: 1px; color: var(--ink); }
.brand-name small { display: block; font-size: 10px; letter-spacing: 3px; color: var(--brand-dark); font-weight: 700; }

.main-nav ul { display: flex; gap: 30px; align-items: center; }
.main-nav a { color: var(--ink); font-weight: 600; font-size: 15px; position: relative; }
.main-nav a::after {
  content: ""; position: absolute; left: 0; bottom: -6px; width: 0; height: 3px;
  background: var(--brand); border-radius: 2px; transition: width .25s ease;
}
.main-nav a:hover::after, .main-nav a.active::after { width: 100%; }
.nav-cta { background: var(--brand); color: #fff !important; padding: 10px 22px; border-radius: 50px; }
.nav-cta::after { display: none; }
.nav-cta:hover { background: var(--brand-dark); }

.nav-toggle { display: none; background: none; border: none; cursor: pointer; padding: 6px; }
.nav-toggle span { display: block; width: 26px; height: 3px; background: var(--ink); margin: 5px 0; border-radius: 2px; transition: .3s; }

/* ===== Hero ===== */
.hero { background: linear-gradient(160deg, #ffffff 0%, var(--brand-tint) 55%, #d4f4ff 100%); overflow: hidden; padding: 80px 0 90px; }
.hero .container { display: grid; grid-template-columns: 1.1fr .9fr; gap: 60px; align-items: center; }
.hero h1 { font-size: clamp(32px, 5vw, 52px); margin-bottom: 20px; }
.hero h1 em { font-style: normal; color: var(--brand); }
.hero p { color: var(--ink-soft); font-size: 17px; margin-bottom: 32px; max-width: 520px; }
.hero-actions { display: flex; gap: 16px; flex-wrap: wrap; }
.hero-art { position: relative; }
.hero-badges { display: flex; gap: 22px; margin-top: 40px; flex-wrap: wrap; }
.hero-badges div { display: flex; align-items: center; gap: 9px; font-size: 14px; font-weight: 600; color: var(--ink-soft); }
.hero-badges svg { width: 20px; height: 20px; flex: none; }

/* ===== Inner page banner ===== */
.page-hero {
  background: linear-gradient(160deg, #ffffff 0%, var(--brand-tint) 55%, #d4f4ff 100%);
  padding: 64px 0;
  text-align: center;
}
.page-hero h1 { font-size: clamp(30px, 4.5vw, 44px); margin-bottom: 12px; }
.page-hero p { color: var(--ink-soft); max-width: 560px; margin: 0 auto; }
.breadcrumb { font-size: 14px; font-weight: 600; margin-top: 18px; color: var(--ink-soft); }
.breadcrumb a { color: var(--brand-dark); }

/* ===== Stats strip ===== */
.stats { background: var(--ink); padding: 44px 0; }
.stats .container { display: grid; grid-template-columns: repeat(4, 1fr); gap: 26px; text-align: center; }
.stat strong { display: block; font-size: 34px; color: var(--brand); font-weight: 700; }
.stat span { color: #b9c4cb; font-size: 14px; }

/* ===== About ===== */
.about .container { display: grid; grid-template-columns: 1fr 1fr; gap: 64px; align-items: center; }
.about-art { background: var(--bg-alt); border: 1px solid var(--line); border-radius: var(--radius); padding: 36px; }
.about h2 { font-size: clamp(26px, 4vw, 36px); margin-bottom: 18px; }
.about p { color: var(--ink-soft); margin-bottom: 16px; }
.about-points { margin: 22px 0 30px; display: grid; gap: 12px; }
.about-points li { display: flex; gap: 12px; align-items: flex-start; font-weight: 600; font-size: 15px; }
.about-points svg { width: 22px; height: 22px; flex: none; margin-top: 2px; }

/* ===== Services ===== */
.services { background: var(--bg-alt); }
.services-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }
.service-card {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 30px 26px; transition: transform .25s ease, box-shadow .25s ease, border-color .25s ease;
}
.service-card:hover { transform: translateY(-6px); box-shadow: var(--shadow); border-color: var(--brand); }
.service-icon {
  width: 56px; height: 56px; border-radius: 14px; background: var(--brand-tint);
  display: grid; place-items: center; margin-bottom: 18px;
}
.service-icon svg { width: 28px; height: 28px; }
.service-card h3 { font-size: 18px; margin-bottom: 10px; }
.service-card p { color: var(--ink-soft); font-size: 14.5px; }

/* ===== Why us ===== */
.why-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 24px; }
.why-card { text-align: center; padding: 34px 22px; border-radius: var(--radius); border: 1px solid var(--line); }
.why-card:hover { box-shadow: var(--shadow); }
.why-card .service-icon { margin: 0 auto 18px; }
.why-card h3 { font-size: 17px; margin-bottom: 8px; }
.why-card p { font-size: 14px; color: var(--ink-soft); }

/* ===== Process ===== */
.process { background: var(--ink); color: #fff; }
.process .section-head h2, .process .eyebrow { color: #fff; }
.process .eyebrow { color: var(--brand); }
.process .section-head p { color: #b9c4cb; }
.steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 26px; counter-reset: step; }
.step { position: relative; padding: 28px 22px; background: #1c1c1c; border-radius: var(--radius); border: 1px solid #2c2c2c; }
.step-num {
  width: 44px; height: 44px; border-radius: 50%; background: var(--brand); color: #fff;
  font-weight: 700; font-size: 18px; display: grid; place-items: center; margin-bottom: 16px;
}
.step h3 { font-size: 16px; margin-bottom: 8px; }
.step p { font-size: 14px; color: #b9c4cb; }

/* ===== CTA band ===== */
.cta-band { background: linear-gradient(120deg, var(--brand) 0%, #0093c4 100%); padding: 60px 0; }
.cta-band .container { display: flex; align-items: center; justify-content: space-between; gap: 26px; flex-wrap: wrap; }
.cta-band h2 { color: #fff; font-size: clamp(22px, 3.4vw, 32px); max-width: 620px; }
.cta-band .btn-dark { flex: none; }

/* ===== Contact ===== */
.contact .container { display: grid; grid-template-columns: 1fr 1.1fr; gap: 60px; align-items: start; }
.contact-info h2 { font-size: clamp(26px, 4vw, 36px); margin-bottom: 16px; }
.contact-info > p { color: var(--ink-soft); margin-bottom: 30px; }
.contact-list { display: grid; gap: 22px; }
.contact-list li { display: flex; gap: 16px; align-items: flex-start; }
.contact-list .service-icon { width: 48px; height: 48px; margin: 0; flex: none; }
.contact-list strong { display: block; font-size: 15px; margin-bottom: 2px; }
.contact-list span, .contact-list a { font-size: 14.5px; color: var(--ink-soft); }
.contact-list a:hover { color: var(--brand-dark); }

.contact-form {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 36px; box-shadow: var(--shadow);
}
.contact-form h3 { margin-bottom: 22px; font-size: 20px; }
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.contact-form label { display: block; font-size: 13px; font-weight: 700; margin: 14px 0 6px; }
.contact-form input, .contact-form select, .contact-form textarea {
  width: 100%; padding: 13px 15px; border: 1.5px solid var(--line); border-radius: 10px;
  font-family: inherit; font-size: 14.5px; color: var(--ink); background: var(--bg-alt);
  transition: border-color .2s ease;
}
.contact-form input:focus, .contact-form select:focus, .contact-form textarea:focus {
  outline: none; border-color: var(--brand); background: #fff;
}
.contact-form textarea { resize: vertical; min-height: 110px; }
.contact-form .btn { width: 100%; margin-top: 22px; }
.form-note { font-size: 12.5px; color: var(--ink-soft); margin-top: 12px; text-align: center; }

/* ===== Footer ===== */
.site-footer { background: var(--ink); color: #b9c4cb; padding: 64px 0 0; font-size: 14.5px; }
.footer-grid { display: grid; grid-template-columns: 1.4fr 1fr 1fr 1.2fr; gap: 40px; padding-bottom: 48px; }
.site-footer h4 { color: #fff; font-size: 16px; margin-bottom: 18px; }
.site-footer ul { display: grid; gap: 10px; }
.site-footer a { color: #b9c4cb; }
.site-footer a:hover { color: var(--brand); }
.footer-brand img { width: 52px; margin-bottom: 14px; }
.footer-brand p { max-width: 280px; }
.footer-bottom { border-top: 1px solid #2a2a2a; padding: 20px 0; text-align: center; font-size: 13px; color: #8b979e; }

/* ===== Responsive ===== */
@media (max-width: 960px) {
  .hero .container, .about .container, .contact .container { grid-template-columns: 1fr; gap: 44px; }
  .hero-art { max-width: 460px; margin: 0 auto; }
  .services-grid { grid-template-columns: repeat(2, 1fr); }
  .why-grid, .steps { grid-template-columns: repeat(2, 1fr); }
  .stats .container { grid-template-columns: repeat(2, 1fr); }
  .footer-grid { grid-template-columns: 1fr 1fr; }
}

@media (max-width: 640px) {
  section { padding: 60px 0; }
  .services-grid, .why-grid, .steps, .form-row { grid-template-columns: 1fr; }
  .topbar .container { justify-content: center; }
  .main-nav {
    position: fixed; inset: 0; top: 0; background: rgba(17, 17, 17, .97);
    display: grid; place-items: center; transform: translateX(100%); transition: transform .3s ease;
    z-index: 99;
  }
  .main-nav.open { transform: translateX(0); }
  .main-nav ul { flex-direction: column; gap: 26px; text-align: center; }
  .main-nav a { color: #fff; font-size: 20px; }
  .nav-toggle { display: block; z-index: 100; }
  .nav-toggle.open span:nth-child(1) { transform: rotate(45deg) translate(6px, 6px); background: #fff; }
  .nav-toggle.open span:nth-child(2) { opacity: 0; }
  .nav-toggle.open span:nth-child(3) { transform: rotate(-45deg) translate(5px, -5px); background: #fff; }
}