:root{
    --navy:#262626; --navy-2:#3b3b3b; --gold:#dc1820; --gold-txt:#dc1820;   /* vermelho de botões e textos (contraste AA); o logo mantém #ed1b24 */ --ink:#1f2933;
    --muted:#5b6775; --line:#e3e7ec; --bg:#f6f8fa; --white:#fff;
  }
  *{box-sizing:border-box;margin:0;padding:0}
  html{scroll-behavior:smooth}
  body{font-family:"Segoe UI",Roboto,Helvetica,Arial,sans-serif;color:var(--ink);line-height:1.6;background:var(--white)}
  a{color:var(--navy-2)}
  .wrap{max-width:1120px;margin:0 auto;padding:0 24px}

  /* Barra superior */
  .topbar{background:var(--navy);color:#cfd8e3;font-size:.85rem}
  .topbar .wrap{display:flex;justify-content:space-between;gap:16px;padding-top:8px;padding-bottom:8px;flex-wrap:wrap}
  .topbar a{color:#fff;text-decoration:none;margin-left:16px}
  .topbar a:hover{text-decoration:underline}

  /* Cabeçalho */
  header{background:var(--white);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}
  header .wrap{display:flex;align-items:center;justify-content:space-between;height:76px}
  .logo{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--navy)}
  .logo img{height:58px;width:auto;display:block}
  .foot-logo{background:#fff;border-radius:8px;padding:8px 12px;display:inline-block;margin-bottom:12px}
  .foot-logo img{height:64px;display:block}
  .logo-mark{width:44px;height:44px;border-radius:8px;background:var(--navy);color:#fff;display:grid;place-items:center;font-weight:700;font-size:1.1rem;letter-spacing:.5px;border-bottom:3px solid var(--gold)}
  .logo strong{display:block;font-size:1.1rem;line-height:1.1}
  .logo small{color:var(--muted);font-size:.78rem}
  nav a{margin-left:26px;text-decoration:none;color:var(--ink);font-weight:600;font-size:.92rem;letter-spacing:.3px}
  nav a:hover{color:var(--gold-txt)}
  nav a.btn-nav{background:var(--navy);color:#fff;padding:9px 16px;border-radius:6px}
  nav a.btn-nav:hover{background:var(--navy-2);color:#fff}
  .menu-toggle{display:none;min-width:44px;min-height:44px;background:none;border:0;font-size:1.6rem;color:var(--navy);cursor:pointer}

  /* Hero */
  .hero{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-2) 100%);color:#fff;padding:96px 0 88px}
  .hero .tag{display:inline-block;border:1px solid rgba(255,255,255,.35);padding:4px 12px;border-radius:20px;font-size:.8rem;letter-spacing:1px;text-transform:uppercase;margin-bottom:18px}
  .hero h1{font-size:2.8rem;line-height:1.15;max-width:720px;margin-bottom:18px}
  .hero h1 span{color:#ff5a60}
  .hero p{font-size:1.15rem;max-width:640px;color:#d8e1ec;margin-bottom:32px}
  .btn{display:inline-block;padding:13px 24px;border-radius:6px;font-weight:600;text-decoration:none;margin:0 10px 10px 0}
  .btn-gold{background:var(--gold);color:#fff}
  .btn-gold:hover{background:#c8141c}
  .btn-ghost{border:1px solid rgba(255,255,255,.6);color:#fff}
  .btn-ghost:hover{background:rgba(255,255,255,.1)}

  .stats{display:grid;grid-template-columns:repeat(3,1fr);gap:0;background:var(--white);border-radius:10px;box-shadow:0 10px 30px rgba(0,0,0,.10);margin-top:-44px;position:relative}
  .stat{padding:26px;text-align:center;border-right:1px solid var(--line)}
  .stat:last-child{border-right:0}
  .stat b{display:block;font-size:1.45rem;line-height:1.3;color:var(--navy)}
  .stat span{color:var(--muted);font-size:.9rem}

  /* Seções */
  section{padding:84px 0}
  .alt{background:var(--bg)}
  .eyebrow{color:var(--gold-txt);font-weight:700;letter-spacing:1.5px;text-transform:uppercase;font-size:.8rem}
  h2{font-size:2rem;color:var(--navy);margin:6px 0 16px}
  .lead{color:var(--muted);max-width:720px;font-size:1.05rem}

  .empresa{display:grid;grid-template-columns:1.2fr 1fr;gap:56px;align-items:center}
  .empresa p{margin-bottom:14px}
  .valores{list-style:none;display:grid;gap:14px}
  .valores li{background:var(--white);border:1px solid var(--line);border-left:4px solid var(--gold);padding:16px 18px;border-radius:6px}
  .valores li b{color:var(--navy)}

  .cards{display:grid;grid-template-columns:repeat(2,1fr);gap:28px;margin-top:40px}
  .card{background:var(--white);border:1px solid var(--line);border-radius:10px;padding:32px}
  .card h3{color:var(--navy);font-size:1.25rem;margin-bottom:6px;display:flex;align-items:center;gap:10px}
  .card h3 i{font-style:normal;color:var(--gold-txt);width:36px;height:36px;border-radius:8px;background:#f3f3f3;display:grid;place-items:center}
  .card p{color:var(--muted);font-size:.95rem;margin-bottom:14px}
  .card ul{list-style:none}
  .card li{padding:9px 0;border-bottom:1px dashed var(--line);padding-left:22px;position:relative}
  .card li:last-child{border-bottom:0}
  .card li::before{content:"✓";position:absolute;left:0;color:var(--gold-txt);font-weight:700}

  .ferramentas{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;margin-top:36px}
  .tool{display:block;background:var(--white);border:1px solid var(--line);border-radius:8px;padding:20px;text-decoration:none;color:var(--ink);transition:.15s}
  .tool:hover{border-color:var(--navy-2);transform:translateY(-2px);box-shadow:0 6px 18px rgba(0,0,0,.08)}
  .tool b{display:block;color:var(--navy)}
  .tool span{color:var(--muted);font-size:.88rem}

  .links-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:28px;margin-top:36px}
  .links-grid h3{color:var(--navy);font-size:.95rem;text-transform:uppercase;letter-spacing:1px;border-bottom:2px solid var(--gold);padding-bottom:6px;margin-bottom:10px}
  .links-grid ul{list-style:none}
  .links-grid li{padding:5px 0;font-size:.93rem}
  .links-grid a{text-decoration:none}
  .links-grid a:hover{text-decoration:underline}

  .contato{display:grid;grid-template-columns:1fr 1.1fr;gap:48px;margin-top:36px}
  .info-item{display:flex;gap:14px;margin-bottom:22px}
  .info-item i{font-style:normal;flex:0 0 42px;height:42px;border-radius:8px;background:var(--navy);color:#fff;display:grid;place-items:center}
  .info-item b{display:block;color:var(--navy)}
  .info-item a{text-decoration:none}
  form{background:var(--white);border:1px solid var(--line);border-radius:10px;padding:28px}
  label{display:block;font-weight:600;font-size:.88rem;margin:12px 0 5px;color:var(--navy)}
  input,select,textarea{width:100%;padding:11px 12px;border:1px solid #cfd6de;border-radius:6px;font:inherit}
  textarea{min-height:110px;resize:vertical}
  form button{margin-top:18px;width:100%;border:0;cursor:pointer;font-size:1rem}
  .aviso-lgpd{font-size:.8rem;color:var(--muted);margin-top:12px}

  .whats{display:flex;align-items:center;gap:8px;position:fixed;right:22px;bottom:22px;background:#25d366;color:#0b2e17;border-radius:50px;padding:13px 20px;font-weight:700;text-decoration:none;box-shadow:0 6px 18px rgba(0,0,0,.2);z-index:20}

  footer{background:var(--navy);color:#b9c6d6;padding:48px 0 24px;font-size:.9rem}
  .foot{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:32px}
  footer h2{color:#fff;font-size:.95rem;margin:0 0 10px}
  footer a{color:#dfe7f0;text-decoration:none}
  footer a:hover{text-decoration:underline}
  footer ul{list-style:none}
  footer li{padding:3px 0}
  .copy{border-top:1px solid rgba(255,255,255,.12);margin-top:32px;padding-top:18px;display:flex;justify-content:space-between;flex-wrap:wrap;gap:10px;font-size:.82rem}
  .pendente{background:#fff3cd;color:#7a5a00;padding:1px 6px;border-radius:4px;font-size:.8em;font-weight:600}
  .teste-intro{margin-bottom:22px}
  .placar-rotulo{font-size:.85rem;color:var(--muted);font-weight:600}

  @media (max-width:860px){
    nav{display:none;position:absolute;top:76px;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);padding:10px 24px}
    nav.aberto{display:block}
    nav a{display:block;margin:12px 0}
    .menu-toggle{display:block}
    .hero h1{font-size:2rem}
    .stats,.empresa,.cards,.ferramentas,.links-grid,.contato,.foot{grid-template-columns:1fr}
    .stat{border-right:0;border-bottom:1px solid var(--line)}
  }

  /* Reforma tributária */
  .rt-head{display:flex;justify-content:space-between;align-items:flex-end;gap:24px;flex-wrap:wrap}
  .toggle{display:inline-flex;border:1px solid var(--line);border-radius:30px;padding:4px;background:#fff}
  .toggle button{border:0;background:none;padding:9px 18px;border-radius:30px;font:inherit;font-weight:600;cursor:pointer;color:var(--muted)}
  .toggle button.on{background:var(--navy);color:#fff}
  .timeline{position:relative;margin-top:44px;display:grid;grid-template-columns:repeat(5,1fr);gap:18px}
  .timeline::before{content:"";position:absolute;top:22px;left:4%;right:4%;height:3px;background:linear-gradient(90deg,var(--gold),var(--navy-2))}
  .etapa{position:relative;background:#fff;border:1px solid var(--line);border-radius:10px;padding:58px 18px 20px;font-size:.92rem}
  .etapa .ano{position:absolute;top:6px;left:18px;background:var(--gold);color:#fff;font-weight:700;border-radius:20px;padding:6px 12px;font-size:.85rem}
  .etapa.agora{border:2px solid var(--gold);box-shadow:0 8px 24px rgba(237,27,36,.12)}
  .etapa.passou{opacity:.6}
  .etapa.agora::after{content:"ESTAMOS AQUI";position:absolute;top:10px;right:10px;font-size:.62rem;font-weight:800;color:var(--gold-txt);letter-spacing:.8px}
  .etapa h3{color:var(--navy);margin-bottom:6px;font-size:1rem}
  .simples-txt{display:none}
  body.modo-simples .tec-txt{display:none}
  body.modo-simples .simples-txt{display:block}
  .check-box{margin-top:56px;display:grid;grid-template-columns:1.2fr 1fr;gap:36px;background:var(--navy);color:#fff;border-radius:14px;padding:40px}
  .check-box h3{font-size:1.5rem;margin-bottom:8px}
  .check-box p{color:#d0d0d0}
  .check-list label{display:flex;gap:12px;align-items:flex-start;color:#fff;font-weight:500;background:rgba(255,255,255,.06);border-radius:8px;padding:12px 14px;margin:0 0 10px;cursor:pointer;font-size:.93rem}
  .check-list input{width:18px;height:18px;margin-top:2px;accent-color:var(--gold);flex:0 0 18px}
  .placar{background:#fff;color:var(--ink);border-radius:12px;padding:28px;text-align:center;align-self:start;position:sticky;top:100px}
  .placar b{font-size:3rem;color:var(--navy);display:block;line-height:1}
  .barra{height:10px;background:#eee;border-radius:10px;overflow:hidden;margin:16px 0}
  .barra div{height:100%;width:0;background:var(--gold);transition:width .3s}
  .placar p{color:var(--muted);font-size:.95rem;margin-bottom:18px;min-height:48px}
  .fontes{margin-top:28px;font-size:.8rem;color:var(--muted)}
  @media (max-width:860px){.timeline,.check-box{grid-template-columns:1fr}.timeline::before{display:none}.placar{position:static}}

  .aviso{background:var(--gold);color:#fff;font-size:.93rem;display:none}
  .aviso .wrap{display:flex;gap:14px;align-items:center;justify-content:center;padding-top:10px;padding-bottom:10px;flex-wrap:wrap;text-align:center}
  .aviso a{color:#fff;font-weight:700;background:rgba(0,0,0,.18);padding:5px 12px;border-radius:20px;text-decoration:none;white-space:nowrap}
  .temas{display:grid;grid-template-columns:1fr 1fr;gap:24px;margin-top:40px}
  .tema-largo{grid-column:1/-1}
  .tema{background:#fff;border:1px solid var(--line);border-top:4px solid var(--gold);border-radius:10px;padding:28px}
  .tema h3{color:var(--navy);font-size:1.2rem;margin-bottom:10px}
  .tema p{font-size:.95rem;margin-bottom:10px}
  .tema .base{font-size:.8rem;color:var(--muted)}
  .tema a.mais{font-weight:600;font-size:.9rem}
  @media (max-width:860px){.temas{grid-template-columns:1fr}}

  .skip{position:absolute;left:-999px;top:0;background:var(--gold);color:#fff;padding:10px 16px;z-index:100}
  .skip:focus{left:10px;top:10px}
  a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
  .info-item i svg{stroke:#fff}
  .passos{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:36px;counter-reset:p}
  .passo{border:1px solid var(--line);border-radius:10px;padding:28px;position:relative}
  .passo span{display:grid;place-items:center;width:44px;height:44px;border-radius:50%;background:var(--gold);color:#fff;font-weight:800;font-size:1.2rem;margin-bottom:14px}
  .passo h3{color:var(--navy);font-size:1.1rem;margin-bottom:6px}
  .passo p{color:var(--muted);font-size:.95rem}
  .form-erro{color:var(--gold-txt);font-size:.85rem;font-weight:600;margin-top:8px;min-height:1em}
  .politica{display:none;position:fixed;inset:0;background:rgba(0,0,0,.6);z-index:50;padding:24px;overflow:auto}
  .politica:target{display:block}
  .pol-box{background:#fff;max-width:760px;margin:40px auto;border-radius:12px;padding:40px;position:relative}
  .pol-box h2{margin-top:0}
  .pol-box h3{color:var(--navy);font-size:1.02rem;margin:20px 0 6px}
  .pol-box p{font-size:.95rem;color:var(--ink)}
  .pol-sub{color:var(--muted)!important;font-size:.85rem!important}
  .pol-fechar{position:absolute;top:14px;right:20px;font-size:2rem;text-decoration:none;color:var(--muted);line-height:1}
  @media (max-width:860px){.topbar{display:none}.whats{padding:12px 16px;right:14px;bottom:14px}.passos{grid-template-columns:1fr}.pol-box{padding:26px;margin:10px auto}}
  @media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}

  .prazos{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:20px;margin-top:32px}
  .prazo{border:1px solid var(--line);border-radius:10px;padding:22px;display:flex;flex-direction:column;gap:8px;background:#fff}
  .prazo .data{display:flex;justify-content:space-between;align-items:center;font-weight:800;color:var(--navy);font-size:1.15rem}
  .prazo .falta{font-size:.75rem;font-weight:700;padding:4px 10px;border-radius:20px;background:#f3f3f3;color:var(--navy-2)}
  .prazo.urgente{border-color:var(--gold);box-shadow:0 6px 18px rgba(237,27,36,.1)}
  .prazo.urgente .falta{background:var(--gold);color:#fff}
  .prazo h3{color:var(--navy);font-size:1rem}
  .prazo p{color:var(--muted);font-size:.9rem;flex:1}
  .prazo .fonte{font-size:.78rem}
  .faq-wrap{display:grid;grid-template-columns:1fr 1.5fr;gap:48px}
  .faq{background:#fff;border:1px solid var(--line);border-radius:8px;margin-bottom:12px}
  .faq summary{cursor:pointer;padding:18px 20px;font-weight:600;color:var(--navy);list-style:none;position:relative;padding-right:44px}
  .faq summary::-webkit-details-marker{display:none}
  .faq summary::after{content:"+";position:absolute;right:20px;top:14px;font-size:1.4rem;color:var(--gold-txt)}
  .faq[open] summary::after{content:"–"}
  .faq p{padding:0 20px 18px;color:var(--muted);font-size:.95rem}
  @media (max-width:860px){.faq-wrap{grid-template-columns:1fr;gap:20px}}
  .assinatura{font-style:italic;color:#fff!important;font-weight:600;letter-spacing:.3px;margin-top:-14px}
  .assinatura::before{content:"";display:inline-block;width:28px;height:3px;background:var(--gold);vertical-align:middle;margin-right:10px}
  .rt-destaque{margin-top:10px;font-weight:600;color:var(--navy);border-left:4px solid var(--gold);padding-left:12px;max-width:720px}
  .foot-lema{color:#fff;margin-bottom:12px}
  .foot-lema em{color:#ff8a8f;font-style:italic}

  nav a.ativo{color:var(--gold-txt)}
  nav a.btn-nav.ativo{color:#fff}
  .page-hero{background:linear-gradient(135deg,var(--navy) 0%,var(--navy-2) 100%);color:#fff;padding:56px 0 48px}
  .page-hero h1{font-size:2.3rem;line-height:1.2;margin:10px 0 8px}
  .page-hero p{color:#d8d8d8;font-size:1.1rem;max-width:720px}
  .breadcrumb{font-size:.85rem;color:#bbb}
  .breadcrumb a{color:#fff;text-decoration:none}
  .breadcrumb a:hover{text-decoration:underline}
  .breadcrumb span{margin:0 4px}
  .stats-solto .stats{margin-top:0}
  .logo{flex-shrink:0}
  .logo-tag{border-left:2px solid var(--gold);padding-left:12px;margin-left:4px;font-size:.72rem;color:var(--muted);text-transform:uppercase;letter-spacing:1.2px;line-height:1.5;font-weight:600;white-space:nowrap}
  .logo-tag b{color:var(--navy);font-weight:800}
  nav a{margin-left:20px;white-space:nowrap;font-size:.9rem}
  @media (max-width:1180px) and (min-width:861px){nav a{margin-left:14px;font-size:.84rem}.logo-tag{display:none}}
  .svc-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin-top:36px}
  .svc{display:flex;flex-direction:column;gap:8px;background:#fff;border:1px solid var(--line);border-radius:10px;padding:26px;text-decoration:none;color:var(--ink);transition:.15s}
  .svc:hover{border-color:var(--gold);transform:translateY(-3px);box-shadow:0 10px 24px rgba(0,0,0,.08)}
  .svc i{width:46px;height:46px;border-radius:10px;background:#fdecec;color:var(--gold-txt);display:grid;place-items:center}
  .svc :is(h2,h3){color:var(--navy);font-size:1.1rem;margin:0}
  .svc p{color:var(--muted);font-size:.93rem;flex:1}
  .svc span{color:var(--gold-txt);font-weight:700;font-size:.9rem}
  .svc-page{display:grid;grid-template-columns:1.6fr 1fr;gap:48px;align-items:start}
  .svc-intro{font-size:1.15rem;color:var(--ink);margin-bottom:28px}
  .svc-main h2{font-size:1.4rem;margin:26px 0 12px}
  ul.check{list-style:none}
  ul.check li{padding:10px 0 10px 28px;border-bottom:1px dashed var(--line);position:relative}
  ul.check li::before{content:"✓";position:absolute;left:0;color:var(--gold-txt);font-weight:800}
  .svc-side{background:var(--navy);color:#fff;border-radius:12px;padding:30px;position:sticky;top:100px}
  .svc-side i{color:#ff8a8f;display:block;margin-bottom:10px}
  .svc-side h3{font-size:1.25rem;margin-bottom:8px}
  .svc-side p{color:#d0d0d0;margin-bottom:18px;font-size:.95rem}
  .svc-side .btn{width:100%;text-align:center;margin:0 0 10px}
  .side-tel{color:#fff;font-size:.9rem;display:block;text-align:center}
  .cta-final{padding:64px 0}
  .cta-box{display:flex;justify-content:space-between;align-items:center;gap:30px;flex-wrap:wrap;border:2px solid var(--gold);border-radius:14px;padding:36px 40px!important;max-width:1072px}
  .cta-box h2{margin:0 0 6px}
  .cta-box p{color:var(--muted);max-width:560px}
  .btn-ghost-dark{border:1px solid var(--navy);color:var(--navy)}
  .btn-ghost-dark:hover{background:var(--navy);color:#fff}
  .teaser{display:grid;grid-template-columns:1.4fr 1fr;gap:40px;align-items:center}
  .teaser .btn{margin-top:22px}
  .teaser-lista{list-style:none;border-left:3px solid var(--gold);padding-left:22px}
  .teaser-lista li{padding:10px 0;color:var(--muted)}
  .teaser-lista b{display:inline-block;min-width:110px;color:var(--navy)}
  .insta{display:flex;justify-content:space-between;align-items:center;gap:30px;flex-wrap:wrap}
  .texto-legal{max-width:820px}
  .texto-legal h2{color:var(--navy);font-size:1.1rem;margin:26px 0 8px}
  .texto-legal .pol-sub{color:var(--muted);font-size:.9rem}
  .info-item i svg{stroke:#fff}
  @media (max-width:860px){.logo-tag{font-size:.62rem;letter-spacing:.8px;padding-left:9px}.svc-grid,.svc-page,.teaser{grid-template-columns:1fr}.svc-side{position:static}.page-hero h1{font-size:1.8rem}.cta-box{padding:26px!important}}