/* ROVEK v2 — Premium tax consultancy. Paper · Ink · Petrol · one brass hairline.
   No shadows, no gradients, no glow. 4px radius, hairline borders. Text never below 13px. */
:root{
  --paper:#F6F4EF;--paper-2:#EFEBE2;--card:#FBFAF6;--white:#fff;
  --ink:#17191A;--ink-2:#4A5052;--line:rgba(23,25,26,.14);--line-2:rgba(23,25,26,.3);
  --petrol:#0E5A55;--petrol-d:#0A4642;--brass:#B08D57;--brass-ink:#7A5C25;--err:#9B2C2C;
  --sans:"Geist","IBM Plex Sans Arabic",system-ui,-apple-system,"Segoe UI",sans-serif;
  --mono:"Geist Mono",ui-monospace,SFMono-Regular,Menlo,monospace;
  --r:4px;--gut:16px;
}
html[lang=ar]{--sans:"IBM Plex Sans Arabic","Geist",system-ui,-apple-system,"Segoe UI",Tahoma,sans-serif}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink);font:400 16px/1.7 var(--sans);-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}
html[lang=ar] body{line-height:1.78}
@media(min-width:900px){body{font-size:17px}}
img,svg{max-width:100%}
a{color:inherit}
p{margin:0 0 1em}
ul,ol{margin:0;padding:0}
button,input,select,textarea{font:inherit;color:inherit}
:focus-visible{outline:2px solid var(--petrol);outline-offset:3px;border-radius:2px}
[hidden]{display:none!important}
.mono{font-family:var(--mono);font-feature-settings:"tnum"}
.ltr{direction:ltr;unicode-bidi:isolate}
.skip{position:absolute;inset-inline-start:-9999px;top:8px;z-index:100;background:var(--ink);color:var(--paper);padding:10px 16px;border-radius:var(--r)}
.skip:focus{inset-inline-start:var(--gut)}
.container{width:min(100% - var(--gut)*2,1160px);margin-inline:auto}
@media(min-width:640px){:root{--gut:24px}}

/* ---------- type ---------- */
.h2,.hero h1,.page-top h1{text-wrap:balance}
.h2{margin:0 0 16px;font-size:clamp(28px,4vw,42px);font-weight:600;line-height:1.28;max-width:22em}
html[lang=en] .h2{font-weight:500;letter-spacing:-.02em;line-height:1.15}
.h3{margin:0;font-size:20px;font-weight:600;line-height:1.4}
.lead{font-size:clamp(17px,2vw,20px);line-height:1.75;color:var(--ink-2);max-width:36em}
.eyebrow{margin:0 0 12px;font-size:14px;font-weight:600;color:var(--petrol)}
.small{font-size:15px}
.muted{color:var(--ink-2)}

/* ---------- buttons ---------- */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:48px;padding:0 24px;border:1px solid transparent;border-radius:var(--r);font-size:17px;font-weight:500;line-height:1.2;text-decoration:none;cursor:pointer;transition:background-color .15s,color .15s,border-color .15s}
.btn--primary{background:var(--petrol);color:var(--paper)}
.btn--primary:hover{background:var(--petrol-d)}
.btn--secondary{border-color:var(--ink);color:var(--ink);background:transparent}
.btn--secondary:hover{background:var(--ink);color:var(--paper)}
.btn--lg{min-height:54px;padding:0 28px}
.btn:disabled{opacity:.6;cursor:default}
.arrow{width:18px;height:18px;flex:none}
[dir=rtl] .arrow{transform:scaleX(-1)}
.link{display:inline-flex;align-items:center;gap:8px;font-weight:500;color:var(--petrol);text-decoration:underline;text-underline-offset:4px;text-decoration-thickness:1px}
.link:hover{color:var(--petrol-d);text-decoration-thickness:2px}

/* ---------- header ---------- */
.site-header{position:sticky;top:0;z-index:40;background:var(--paper);border-bottom:1px solid var(--line)}
.header-inner{display:flex;align-items:center;gap:20px;height:68px}
.logo{display:block;flex:none;line-height:0}
.logo svg{height:28px;width:auto;display:block}
.primary-nav{display:none}
.primary-nav ul{display:flex;gap:28px;list-style:none}
.primary-nav a{display:block;padding:8px 0;text-decoration:none;font-size:16px;font-weight:500;color:var(--ink-2)}
.primary-nav a:hover,.primary-nav a[aria-current]{color:var(--ink)}
.header-actions{display:flex;align-items:center;gap:14px;margin-inline-start:auto}
.lang-switch{font-size:15px;font-weight:500;text-decoration:none;padding:8px 2px;color:var(--ink-2)}
.lang-switch:hover{color:var(--ink)}
.header-cta{display:none;min-height:44px;font-size:16px}
.menu-toggle{width:44px;height:44px;border:1px solid var(--line-2);border-radius:var(--r);background:transparent;cursor:pointer;display:grid;place-items:center;padding:0}
.menu-toggle .bar,.menu-toggle .bar::before{display:block;width:18px;height:1.5px;background:var(--ink);position:relative;transition:transform .15s}
.menu-toggle .bar::before{content:"";position:absolute;top:6px;inset-inline-start:0}
.menu-toggle .bar{top:-3px}
.menu-toggle[aria-expanded=true] .bar{transform:translateY(3px) rotate(45deg);top:0}
.menu-toggle[aria-expanded=true] .bar::before{transform:translateY(-6px) rotate(-90deg)}
.mobile-menu{border-top:1px solid var(--line);background:var(--paper);padding:8px 0 24px}
.mobile-menu ul{list-style:none}
.mobile-menu li a{display:block;padding:14px 0;border-bottom:1px solid var(--line);font-size:19px;font-weight:500;text-decoration:none}
.mobile-menu .btn{margin-top:20px;width:100%}
@media(min-width:900px){
  .primary-nav{display:block;margin-inline-start:12px}
  .header-cta{display:inline-flex}
  .menu-toggle,.mobile-menu{display:none!important}
}

/* ---------- hero ---------- */
.hero{padding-block:clamp(36px,6vw,84px) clamp(48px,7vw,96px)}
.hero-grid{display:grid;gap:36px;align-items:center}
.hero h1{margin:0 0 20px;font-size:clamp(38px,7.2vw,74px);font-weight:600;line-height:1.18}
html[lang=en] .hero h1{font-weight:500;letter-spacing:-.03em;line-height:1.04}
.hero .lead{margin-bottom:0}
.btn-row{display:flex;flex-wrap:wrap;align-items:center;gap:12px 14px;margin-top:28px}
.hero-meta{margin-top:20px}
.hero-meta p{margin:0 0 4px}
.hero-note{font-size:16px;color:var(--ink)}
.hero-facts{font-size:14px;color:var(--ink-2)}
@media(min-width:900px){.hero-grid{grid-template-columns:minmax(0,1.12fr) minmax(0,.88fr);gap:72px}}

/* ---------- Clarity Sheet ---------- */
.sheet{position:relative;isolation:isolate;background:var(--card);border:1px solid var(--line);border-radius:var(--r);margin:0}
.sheet::after{content:"";position:absolute;inset:0;z-index:-1;border:1px solid var(--line);border-radius:var(--r);transform:translate(8px,8px)}
[dir=rtl] .sheet::after{transform:translate(-8px,8px)}
.sheet-head{display:flex;align-items:center;gap:10px;padding:14px 20px;font-size:14px;font-weight:600;color:var(--ink-2);border-bottom:1px solid var(--brass)}
.sheet-head::before{content:"";width:8px;height:8px;background:var(--petrol);flex:none}
.sheet-row{position:relative;display:grid;gap:4px 16px;padding:14px 18px 15px}
.sheet-row::before{content:"";position:absolute;inset-inline:0;top:0;height:1px;background:var(--line);transform-origin:left;animation:draw .24s ease-out both;animation-delay:calc(var(--i,0)*50ms)}
[dir=rtl] .sheet-row::before{transform-origin:right}
.sheet-head + .sheet-row::before{display:none}
.sheet-row .k{font-size:14px;line-height:1.7;font-weight:600;color:var(--petrol)}
.sheet-row .k b{font-family:var(--mono);font-weight:500;color:var(--brass-ink);margin-inline-end:8px}
.sheet-row p{margin:0;font-size:15.5px;line-height:1.6}
@media(min-width:340px){.sheet-row{grid-template-columns:92px 1fr}}
@media(min-width:900px){.sheet-row{grid-template-columns:112px 1fr;padding:22px 28px 24px;gap:4px 20px}.sheet-row p{font-size:18px;line-height:1.65}.sheet-row .k{font-size:15px}.sheet-head{padding:18px 28px;font-size:15px}.hero .sheet{margin-inline-end:10px}}
@media(max-width:479px){.sheet-row .k b{display:none}}
@keyframes draw{from{transform:scaleX(0)}to{transform:scaleX(1)}}

/* ---------- sections ---------- */
.section{padding-block:clamp(44px,7vw,96px);scroll-margin-top:68px}
.section--alt{background:var(--paper-2)}
.section-head{margin-bottom:clamp(22px,4vw,44px)}
.section-head .lead{margin:0}

/* start-from-your-situation + faq (native details) */
.dlist{list-style:none;border-top:1px solid var(--line-2);max-width:880px}
.dlist details{border-bottom:1px solid var(--line)}
.dlist summary{display:flex;align-items:center;justify-content:space-between;gap:16px;min-height:60px;padding:10px 0;font-size:18px;font-weight:500;line-height:1.5;cursor:pointer;list-style:none}
.dlist summary::-webkit-details-marker{display:none}
.dlist summary::after{content:"+";font-family:var(--mono);font-size:24px;line-height:1;color:var(--petrol);flex:none}
.dlist details[open] summary::after{content:"\2212"}
.dlist summary:hover{color:var(--petrol)}
.d-body{padding:0 0 24px}
.d-body > p{max-width:62ch;margin:0;color:var(--ink-2)}
.start-body{display:grid;gap:16px 32px}
.kv{margin:0}
.kv dt{font-size:14px;font-weight:600;color:var(--petrol)}
.kv dd{margin:2px 0 0;font-size:16px}
@media(min-width:760px){.start-body{grid-template-columns:1fr 1.3fr auto;align-items:end}}

/* services */
.group + .group{margin-top:44px}
.group-title{display:flex;align-items:center;gap:14px;margin:0 0 16px;font-size:16px;font-weight:600;color:var(--petrol)}
.group-title::after{content:"";flex:1;height:1px;background:var(--line)}
.cards{display:grid;gap:16px;grid-template-columns:minmax(0,1fr)}
.svc{display:flex;flex-direction:column;gap:10px;padding:18px 18px 16px;background:var(--card);border:1px solid var(--line);border-radius:var(--r)}
.svc .h3{font-size:20px}
.svc dl{margin:0;display:grid;gap:8px}
.svc dl > div{font-size:15.5px;line-height:1.6}
.svc dt{display:inline;font-size:14px;font-weight:600;color:var(--petrol);margin-inline-end:6px}
.svc dd{display:inline;margin:0}
.svc-foot{margin-top:auto;padding-top:4px;display:flex;flex-wrap:wrap;gap:8px 20px}
@media(min-width:720px){.cards{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(min-width:1040px){.cards--3{grid-template-columns:repeat(3,minmax(0,1fr))}}

/* how */
.how-grid{display:grid;gap:36px}
.steps{list-style:none;border-top:1px solid var(--line-2)}
.steps li{display:grid;grid-template-columns:40px 1fr;gap:2px 12px;padding:14px 0;border-bottom:1px solid var(--line)}
.steps .n{grid-row:span 2;font-family:var(--mono);font-size:15px;color:var(--brass-ink);padding-top:4px}
.steps h3{margin:0;font-size:19px;font-weight:600;line-height:1.45}
.steps p{margin:0;color:var(--ink-2);font-size:15.5px}
@media(min-width:900px){.how-grid{grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:72px;align-items:start}}

/* why */
.why-grid{display:grid;gap:0;border-top:1px solid var(--line-2)}
.why-item{padding:18px 0;border-bottom:1px solid var(--line)}
.why-item h3{margin:0 0 6px;font-size:19px;font-weight:600}
.why-item p{margin:0;color:var(--ink-2);font-size:15.5px;max-width:34em}
.why-item p + p{margin-top:8px}
@media(min-width:720px){.why-grid{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:48px}}
@media(min-width:1040px){.why-grid{grid-template-columns:repeat(3,minmax(0,1fr))}}

/* contact + form */
.contact-grid{display:grid;gap:32px}
.contact-lines{display:grid;gap:8px;margin-top:20px;font-size:17px}
.contact-lines a{text-decoration:none;font-weight:500}
.contact-lines a:hover{text-decoration:underline}
.contact-lines .wa{color:var(--petrol)}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:clamp(20px,3vw,32px)}
.quote-form{display:grid;gap:16px}
.field{display:grid;align-content:start;gap:6px;font-size:15px;font-weight:500}
.field input,.field select,.field textarea{width:100%;min-height:50px;padding:10px 14px;border:1px solid var(--line-2);border-radius:var(--r);background:var(--white);font-size:17px;font-weight:400}
.field textarea{min-height:104px;resize:vertical}
.field input:focus,.field select:focus,.field textarea:focus{outline:2px solid var(--petrol);outline-offset:0;border-color:var(--petrol)}
.field input:user-invalid,.field select:user-invalid{border-color:var(--err)}
.field-err{margin:0;font-size:14px;font-weight:400;color:var(--err)}
.field [aria-invalid=true]{border-color:var(--err)}
.qfs{grid-column:1/-1;margin:0;padding:4px 0 0;border:0;min-width:0}
.qfs legend{float:inline-start;width:100%;padding:0;margin:0 0 12px;font-size:14px;font-weight:600;color:var(--petrol)}
.qfs-grid{clear:both;display:grid;gap:16px}
.field input[type=date]{min-height:50px}
@media(min-width:640px){.qfs-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
.hp{position:absolute;inset-inline-start:-9999px;width:1px;height:1px;overflow:hidden}
.form-more summary{cursor:pointer;font-size:15px;font-weight:500;color:var(--petrol);min-height:44px;display:flex;align-items:center}
.form-more__grid{display:grid;gap:16px;padding-top:8px}
.form-foot{display:grid;gap:12px}
.form-note{margin:0;font-size:15px;color:var(--err);min-height:0}
.consent{margin:0;font-size:14px;color:var(--ink-2)}
.consent a{color:var(--petrol)}
.form-done h3{margin:0 0 8px;font-size:22px}
.form-done p{margin:0;color:var(--ink-2)}
.form-done .links{margin-top:16px;display:flex;flex-wrap:wrap;gap:8px 20px}
.nojs-note{margin:0;padding:16px;border:1px solid var(--line-2);border-radius:var(--r);font-size:16px}
html.js .nojs-note{display:none}
html:not(.js) .quote-form{display:none}
@media(min-width:640px){
  .quote-form{grid-template-columns:repeat(2,minmax(0,1fr))}
  .field--wide,.form-more,.form-foot{grid-column:1/-1}
  .form-more__grid{grid-template-columns:repeat(2,minmax(0,1fr))}
}
@media(min-width:960px){.contact-grid{grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:72px;align-items:start}}

/* ---------- footer (the only dark surface) ---------- */
.site-footer{background:var(--ink);color:var(--paper);padding:clamp(44px,6vw,72px) 0 calc(28px + 64px)}
.site-footer a{text-decoration:none;color:rgba(246,244,239,.82)}
.site-footer a:hover{color:var(--paper);text-decoration:underline}
.footer-top{display:grid;gap:36px}
.footer-brand svg{height:26px;width:auto;display:block;margin-bottom:16px}
.footer-brand p{margin:0 0 6px;color:rgba(246,244,239,.78);font-size:16px;max-width:26em}
.footer-msg{margin-top:18px!important;padding-top:16px;border-top:1px solid var(--brass);color:var(--paper)!important;font-weight:600;font-size:18px!important;display:inline-block}
.footer-cols{display:grid;gap:24px 20px;grid-template-columns:repeat(2,minmax(0,1fr));align-items:start}
.footer-cols h2{margin:0 0 12px;font-size:14px;font-weight:600;color:rgba(246,244,239,.66)}
.footer-cols ul{list-style:none;display:grid;gap:2px;font-size:15px}
.footer-cols a{display:inline-block;padding:4px 0}
.footer-note{margin:32px 0 0;padding-top:20px;border-top:1px solid rgba(246,244,239,.18);font-size:14px;color:rgba(246,244,239,.7);max-width:60em}
.footer-legal{margin-top:12px;font-size:14px;color:rgba(246,244,239,.7)}
@media(max-width:719px){.footer-cols > div:first-child{display:none}}
@media(min-width:720px){.footer-cols{grid-template-columns:repeat(3,minmax(0,1fr))}}
@media(min-width:900px){.footer-top{grid-template-columns:minmax(0,.9fr) minmax(0,1.6fr);gap:64px}.site-footer{padding-bottom:28px}}

/* ---------- sticky mobile CTA ---------- */
.sticky-cta{position:fixed;inset-inline:0;bottom:0;z-index:50;padding:5px var(--gut) calc(5px + env(safe-area-inset-bottom));background:var(--paper);border-top:1px solid var(--line);transform:translateY(110%);transition:transform .2s ease-out}
.sticky-cta.is-on{transform:none}
.sticky-cta .btn{width:100%;min-height:44px}
@media(min-width:900px){.sticky-cta{display:none}}

/* ---------- inner pages (service / legal) ---------- */
.page-top{padding-block:clamp(28px,4vw,48px) clamp(28px,4vw,48px);border-bottom:1px solid var(--line)}
.breadcrumb{display:flex;gap:10px;align-items:center;margin:0 0 20px;font-size:14px;color:var(--ink-2)}
.breadcrumb a{text-decoration:none}.breadcrumb a:hover{text-decoration:underline}
.page-top h1{margin:0 0 16px;font-size:clamp(32px,5vw,54px);font-weight:600;line-height:1.2;max-width:18em}
html[lang=en] .page-top h1{font-weight:500;letter-spacing:-.025em;line-height:1.08}
.three{display:grid;gap:0;border-top:1px solid var(--line-2)}
.three > section{padding:24px 0;border-bottom:1px solid var(--line)}
.three h2{margin:0 0 10px;font-size:20px;font-weight:600;color:var(--petrol)}
.three ul{padding-inline-start:1.2em;display:grid;gap:8px;margin:0}
.three li{max-width:40em}
@media(min-width:900px){.three{grid-template-columns:repeat(3,minmax(0,1fr));column-gap:40px}.three > section{border-bottom:0;padding-block:28px 0;border-top:0}.three{border-top:1px solid var(--line-2)}}
.prose{max-width:46rem;padding-block:clamp(32px,5vw,64px)}
.prose h2{margin:2em 0 .5em;font-size:22px;font-weight:600;line-height:1.4}
.prose h2:first-child{margin-top:0}
.prose p,.prose li{color:var(--ink);font-size:17px}
.prose ul{padding-inline-start:1.3em;display:grid;gap:6px;margin:0 0 1em}
.prose .stamp{font-size:14px;color:var(--ink-2)}
.fit-grid{display:grid;gap:28px}
.fit-grid .lead{margin:0}
.fit-list{list-style:none;display:grid;gap:10px;margin:14px 0 0}
.fit-list li{position:relative;padding-inline-start:22px;max-width:36em}
.fit-list li::before{content:"";position:absolute;inset-inline-start:0;top:.85em;width:12px;height:1px;background:var(--brass)}
@media(min-width:900px){.fit-grid{grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:72px;align-items:start}}
.notice{margin:16px 0 0;padding:12px 16px;border:1px solid var(--line);border-inline-start:3px solid var(--brass);border-radius:var(--r);background:var(--card);font-size:15px;max-width:46rem}
.plist{list-style:none;display:grid;gap:8px;border-top:1px solid var(--line-2);padding-top:12px}
.plist li{position:relative;padding-inline-start:22px;max-width:36em}
.plist li::before{content:"";position:absolute;inset-inline-start:0;top:.85em;width:12px;height:1px;background:var(--brass)}
.how-grid .section-head:last-child{margin-bottom:0}
.cta-strip{padding-block:clamp(40px,6vw,72px);border-top:1px solid var(--line)}
.cta-strip .h2{max-width:20em}
.related{display:grid;gap:12px;margin-top:20px}
.related a{display:block;padding:18px 20px;border:1px solid var(--line);border-radius:var(--r);background:var(--card);text-decoration:none;font-weight:600}
.related a:hover{border-color:var(--petrol);color:var(--petrol)}
@media(min-width:720px){.related{grid-template-columns:repeat(3,minmax(0,1fr))}}

@media(prefers-reduced-motion:reduce){
  *,*::before,*::after{animation:none!important;transition:none!important;scroll-behavior:auto!important}
}