:root{--blue:#006fb2;--blue-dark:#00558b;--blue-soft:#edf6fc;--ink:#25364a;--muted:#637387;--line:#dce4ec;--bg:#f6f8fb;--red:#c9232d;--radius:5px}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--bg);color:var(--ink);font:14px/1.5 Inter,Arial,sans-serif;min-height:100vh;display:flex;flex-direction:column}button,input,select{font:inherit}button,a,input,select{-webkit-tap-highlight-color:transparent}a{color:var(--blue);text-decoration:none}a:hover{text-decoration:underline}button{cursor:pointer}button:disabled{cursor:wait;opacity:.62}[hidden]{display:none!important}svg{width:19px;height:19px;fill:none;stroke:currentColor;stroke-width:1.7;stroke-linecap:round;stroke-linejoin:round;flex-shrink:0}h1,h2,h3,p{margin-top:0}h1,h2,h3{line-height:1.4}h1:focus{outline:none}:focus-visible{outline:3px solid #ecad25;outline-offset:3px}input:focus-visible,select:focus-visible{outline:2px solid #1685c6;outline-offset:1px}.container{width:min(1180px,calc(100% - 48px));margin-inline:auto}.skip-link{position:absolute;top:-60px;left:16px;z-index:100;background:#fff;padding:8px 14px}.skip-link:focus{top:8px}.icon-sprite{position:absolute;width:0;height:0;overflow:hidden}.preview-banner{font-size:0.6875rem;text-align:center;padding:5px 12px;color:#69511c;background:#fff3cf;border-bottom:1px solid #ecd99e}
.masthead{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:92px;padding-block:14px}.masthead:before{content:'';position:absolute;inset:0 0 auto;height:120px;background:#fff;z-index:-1}.brand{display:flex;gap:17px;align-items:center;min-width:0}.brand:hover{text-decoration:none}.brand img{object-fit:contain;width:60px;height:60px}.brand-copy{display:flex;flex-direction:column;gap:3px}.brand-label{color:#263348;font-size:0.9375rem;font-weight:700}.brand strong{color:#d4232a;font-size:1.125rem;font-weight:700;line-height:1.5}.main-nav{background:var(--blue);border-bottom:1px solid #00629d}.nav-items{display:flex;align-items:stretch;gap:0}.main-nav a{display:flex;align-items:center;justify-content:center;gap:8px;min-height:40px;padding:8px 23px;color:#fff;font-size:0.8125rem;font-weight:600;white-space:nowrap}.main-nav a:hover,.main-nav a[aria-current=page]{text-decoration:none;background:var(--blue-dark)}.main-nav svg{width:17px;height:17px}.button{display:inline-flex;align-items:center;justify-content:center;gap:7px;border-radius:4px;min-height:36px;padding:7px 15px;font-size:0.8125rem;font-weight:600;line-height:1.4;border:1px solid transparent;white-space:nowrap;text-decoration:none}.button:hover{text-decoration:none}.button-primary{background:var(--blue);color:#fff;border-color:var(--blue)}.button-primary:hover{background:var(--blue-dark)}.button-outline{color:var(--blue);background:#fff;border-color:#b4cfdf}.button-outline:hover{background:var(--blue-soft);border-color:var(--blue)}.button-white{background:#fff;color:var(--blue-dark);border-color:#fff}.button-white:hover{background:#edf6fc}.button.compact{min-height:32px;padding:5px 12px;font-size:0.75rem}.masthead .button{min-width:110px}.text-link{color:var(--blue);background:none;border:0;padding:0;font-size:0.8125rem;font-weight:500;cursor:pointer}.text-link:hover{text-decoration:underline}.main-content{flex:1;padding-block:22px 30px;min-height:440px}.view{animation:appear .15s ease-out}@keyframes appear{from{opacity:.55}to{opacity:1}}.connection-alert{display:flex;align-items:center;justify-content:space-between;gap:15px;background:#fff3e1;color:#784c0c;border:1px solid #f0d5a7;border-radius:4px;padding:12px 15px;margin-bottom:16px}.loading-text{padding:18px;color:var(--muted)}
.home-hero{display:grid;grid-template-columns:1.3fr 1fr;gap:30px;background:linear-gradient(112deg,#006eae,#07548a);color:#fff;padding:26px 30px;border-radius:var(--radius)}.hero-copy{align-self:center}.eyebrow{font-size:0.6875rem;letter-spacing:.6px;font-weight:700;margin:0 0 7px}.hero-copy .eyebrow{color:#c4e9ff}.hero-copy h1{font-size:1.625rem;letter-spacing:-.4px;margin:0 0 9px}.hero-copy>p:not(.eyebrow){color:#e0f0fb;font-size:0.8125rem;margin-bottom:16px}.hero-note{display:flex;align-items:center;gap:6px;font-size:0.6875rem;color:#d9eefa;margin-top:12px}.hero-note svg{width:15px;height:15px}.hero-steps{padding-left:28px;border-left:1px solid #ffffff35}.steps-heading{font-size:0.6875rem;letter-spacing:.5px;font-weight:700;color:#cbeaff}.hero-steps ol{list-style:none;margin:13px 0 0;padding:0;display:grid;gap:14px}.hero-steps li{display:flex;gap:12px;align-items:center}.step-number{display:grid;place-items:center;flex-shrink:0;width:32px;height:32px;border:1px solid #ffffff50;border-radius:50%;font-size:0.75rem;color:#e0f3ff;font-weight:600}.hero-steps strong{font-size:0.8125rem;font-weight:600}.hero-steps p{font-size:0.75rem;color:#d7eafa;margin:2px 0 0}.security-note{display:flex;align-items:center;gap:9px;margin:12px 0 23px;padding:9px 12px;background:#edf5fa;border:1px solid #dcebf5;border-radius:4px;color:#456078;font-size:0.75rem}.security-note p{margin:0}.security-note svg{width:17px;height:17px;color:var(--blue)}.home-grid{display:grid;grid-template-columns:minmax(0,2.7fr) minmax(250px,1fr);gap:24px}.section-heading{display:flex;align-items:center;justify-content:space-between;gap:15px;margin-bottom:9px}.section-heading h2,.help-panel h2{font-size:1rem;margin:0;font-weight:650}.news-list,.news-page-list{background:#fff}.news-list{border:1px solid var(--line);border-radius:var(--radius)}.news-item{display:flex;gap:12px;align-items:flex-start;padding:12px 16px;border-bottom:1px solid var(--line)}.news-item:last-child{border-bottom:0}.news-icon{display:grid;place-items:center;width:31px;height:35px;flex-shrink:0;background:#edf6fc;border:1px solid #dceaf5;border-radius:4px;color:var(--blue);margin-top:2px}.news-icon svg{width:18px;height:18px}.news-body{min-width:0;flex:1}.news-item h3{font-size:0.875rem;font-weight:600;margin:0 0 4px}.news-item h3 a{color:#16486d}.news-summary{font-size:0.75rem;color:var(--muted);margin:0 0 6px;display:-webkit-box;-webkit-line-clamp:1;-webkit-box-orient:vertical;overflow:hidden}.news-meta{display:flex;align-items:center;flex-wrap:wrap;gap:10px;font-size:0.6875rem;color:#738092}.category-label{color:#47718d;font-size:0.6875rem;font-weight:500}.news-meta>.category-label:after{content:'·';margin-left:10px;color:#9da9b5}.help-panel{padding:15px 17px;border:1px solid var(--line);border-radius:var(--radius);background:#fff}.help-panel>p{font-size:0.75rem;color:var(--muted);margin:5px 0 9px}.help-panel>a{display:flex;align-items:center;gap:10px;padding:10px 0;border-top:1px solid #e7edf3;color:var(--ink)}.help-panel>a>span:last-child{margin-left:auto;font-size:1.25rem;color:#6d95b2}.help-panel strong{font-size:0.8125rem;font-weight:600}.help-panel small{display:block;font-size:0.6875rem;color:var(--muted);margin-top:1px}.quick-icon{width:30px;height:30px;display:grid;place-items:center;border-radius:4px;background:var(--blue-soft);color:var(--blue)}.quick-icon svg{width:17px;height:17px}
.breadcrumb{display:flex;align-items:center;gap:9px;font-size:0.75rem;color:var(--muted);margin:0 0 12px}.breadcrumb span{color:#a0afbd}.page-heading{margin-bottom:17px}.page-heading h1{font-size:1.3125rem;font-weight:650;letter-spacing:-.2px;margin-bottom:4px;color:#18466a}.page-heading>p{color:var(--muted);font-size:0.8125rem;margin:0}.request-layout{display:grid;grid-template-columns:minmax(0,1fr) 236px;gap:20px;align-items:start}.request-form{min-width:0;background:#fff;border:1px solid var(--line);border-radius:var(--radius)}.form-heading{display:flex;align-items:center;justify-content:space-between;gap:12px;background:#f0f6fb;border-bottom:1px solid var(--line);padding:11px 17px;border-radius:5px 5px 0 0}.form-heading>span{display:flex;align-items:center;gap:8px;font-size:0.875rem;font-weight:600;color:#255273}.form-heading svg{width:17px;height:17px}.form-heading small{font-size:0.6875rem;color:var(--muted)}.required{color:var(--red)}fieldset{border:0;border-bottom:1px solid #edf0f4;padding:0 17px 15px;margin:15px 0 0;min-width:0}legend{float:left;width:100%;font-size:0.8125rem;font-weight:600;padding:0;margin:0 0 11px;display:flex;align-items:center;gap:7px}legend>span{width:21px;height:21px;display:grid;place-items:center;border-radius:50%;font-size:0.6875rem;font-weight:600;background:#eaf3fa;color:var(--blue)}.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:11px 15px;clear:both}.three-columns{grid-template-columns:repeat(3,minmax(0,1fr))}.request-details{grid-template-columns:.95fr 1.05fr}.field{min-width:0}.field.full{grid-column:1/-1}.field>label{display:block;font-size:0.75rem;font-weight:500;color:#3d4f64;margin-bottom:5px}input:not([type=checkbox]):not([type=file]),select{width:100%;min-height:35px;border:1px solid #cbd6e1;border-radius:4px;background:#fff;color:var(--ink);padding:7px 10px;font-size:0.8125rem;line-height:1.5}input::placeholder{color:#8491a1}select{padding-right:26px}input[aria-invalid=true],select[aria-invalid=true]{border-color:#c23740!important}.field-error{display:block;color:#b72c37;font-size:0.6875rem;line-height:1.4}.field-error:not(:empty){margin-top:4px}.form-error{background:#fff0f0;color:#a62c36;border:1px solid #e9c5c8;border-radius:4px;padding:9px 12px;font-size:0.75rem;margin:13px 17px}.upload-zone{position:relative;display:grid;grid-template-columns:23px 1fr;column-gap:9px;align-items:center;min-height:64px;border:1px dashed #97b6cb;background:#f7fbfe;border-radius:4px;padding:10px 12px;color:#326989}.upload-zone>svg{grid-row:1/3;width:22px;height:22px}.upload-zone strong{font-size:0.75rem;font-weight:500;overflow-wrap:anywhere;min-width:0}.upload-zone>span{font-size:0.625rem;color:var(--muted)}.upload-zone input{position:absolute;inset:0;width:100%;height:100%;opacity:0;cursor:pointer}.upload-zone:focus-within{outline:2px solid var(--blue);outline-offset:2px}.upload-zone.has-file{background:#edf8f2;border-color:#86bba0}.upload-zone.dragover{background:#d9efff;border-color:var(--blue)}.remove-file{font-size:0.6875rem;margin-top:5px}.file-naming-note{font-size:0.625rem;line-height:1.5;color:var(--muted);margin:5px 0 0}.honeypot{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}.form-end{padding:13px 17px 15px}.check-label{display:flex;align-items:flex-start;gap:8px;font-size:0.6875rem;line-height:1.6;color:#55677a;cursor:pointer}.check-label input{flex-shrink:0;width:15px;height:15px;margin:2px 0 0;accent-color:var(--blue)}.form-actions{display:flex;align-items:center;justify-content:flex-end;gap:15px;margin-top:13px}.form-actions>span{font-size:0.6875rem;color:#788798}.request-aside{font-size:0.75rem;color:var(--muted)}.aside-card{border:1px solid var(--line);border-radius:5px;background:#fff;padding:16px}.aside-icon{width:31px;height:31px;display:grid;place-items:center;background:var(--blue-soft);color:var(--blue);border-radius:50%;margin-bottom:10px}.aside-icon svg{width:18px;height:18px}.request-aside h2{font-size:0.875rem;color:#285273;margin-bottom:10px}.checklist{list-style:none;margin:0;padding:0}.checklist li{position:relative;padding-left:13px;margin-top:9px}.checklist li:before{content:'•';position:absolute;left:0;color:var(--blue)}.aside-note{position:relative;background:#edf4fa;border-radius:5px;padding:13px 14px;margin-top:13px}.aside-note>svg{float:left;width:15px;height:15px;margin:1px 6px 0 0;color:#40708f}.aside-note h3{font-size:0.75rem;color:#375974;margin-bottom:7px}.aside-note p{font-size:0.6875rem;line-height:1.65;margin:0}.aside-caption{font-size:0.6875rem;padding-inline:1px;margin:12px 0 10px}.receipt-panel{max-width:750px;margin:0 auto;border:1px solid var(--line);background:#fff;border-radius:5px;padding:28px;text-align:center}.receipt-check{display:grid;place-items:center;width:48px;height:48px;background:#e3f3eb;color:#23835b;border-radius:50%;margin:0 auto 12px}.receipt-panel h2{font-size:1.3125rem;margin:6px 0}.receipt-panel>p{font-size:0.8125rem}.receipt-label{display:block;font-size:0.6875rem;color:var(--muted);margin-top:18px}#receipt-code{display:block;font-size:1.4375rem;letter-spacing:.5px;color:var(--blue);overflow-wrap:anywhere;margin:4px 0}.receipt-file{overflow-wrap:anywhere}.receipt-description{background:#f4f8fb;border-radius:4px;padding:12px}.receipt-actions{display:flex;justify-content:center;align-items:center;flex-wrap:wrap;gap:12px}#copy-status{font-size:0.75rem;margin:12px 0 0;color:#23835b}
.content-panel{background:#fff;border:1px solid var(--line);border-radius:5px;overflow:hidden}.filter-bar{display:flex;align-items:flex-end;gap:14px;padding:13px 16px;border-bottom:1px solid var(--line);background:#fafbfd}.filter-field{width:230px;min-width:0}.filter-field label{display:block;font-size:0.6875rem;font-weight:500;color:#52677c;margin-bottom:5px}.filter-field input,.filter-field select{min-height:33px;font-size:0.75rem;padding-block:6px}.search-field{flex:1;max-width:440px}.result-count{margin-left:auto;padding-bottom:8px;color:var(--muted);font-size:0.6875rem;white-space:nowrap}.article{max-width:920px;border:1px solid var(--line);border-radius:5px;background:#fff;padding:24px}.article h1{font-size:1.4375rem;color:#17476a;margin:7px 0 8px}.article-meta{font-size:0.75rem;color:var(--muted);margin-bottom:17px}.article-summary{font-weight:500;background:#f4f8fb;border-left:3px solid #acd2ec;padding:12px 15px;margin-bottom:20px}.article #article-body{font-size:0.875rem;line-height:1.8;margin-bottom:25px}.article #article-body p{margin-bottom:14px}.help-tabs{display:flex;border-bottom:1px solid var(--line);background:#fff;padding-inline:5px}.help-tabs button{position:relative;min-height:42px;border:0;padding:10px 18px;background:none;color:#5a6d80;font-size:0.8125rem;font-weight:500;white-space:nowrap}.help-tabs button[aria-selected=true]{color:var(--blue);font-weight:600;background:#f5faff}.help-tabs button[aria-selected=true]:after{content:'';position:absolute;bottom:-1px;inset-inline:0;height:3px;background:var(--blue)}.help-tabs button:hover{background:var(--blue-soft)}.resource-panel:focus-visible{outline-offset:-3px}.resource-table{border-collapse:collapse;width:100%;text-align:left;font-size:0.8125rem}.resource-table th{padding:9px 13px;background:#eaf3f9;color:#355b75;font-size:0.75rem;font-weight:600;border-bottom:1px solid #d5e3ed}.resource-table td{padding:11px 13px;border-bottom:1px solid #e5ebf1;vertical-align:middle}.resource-table tr:last-child td{border-bottom:0}.resource-table th:first-child,.resource-table .number-cell{text-align:center;width:49px;font-size:0.75rem;color:#6c7d8d}.resource-title>span{font-weight:500;color:#2f4b64}.resource-title small{display:block;font-size:0.6875rem;color:var(--muted);margin-top:3px}.resource-table .group-cell{width:180px;font-size:0.75rem;color:#587187}.resource-table .date-cell{width:108px;white-space:nowrap;font-size:0.75rem;color:#667789}.resource-action{width:114px}.resource-table th:last-child{text-align:center}.resource-action .button{width:100%;min-height:29px;font-size:0.6875rem}.resource-title .mobile-group{display:none}.empty-state{text-align:center;padding:25px 15px;color:var(--muted)}.empty-state>svg{width:27px;height:27px;color:#92b1c6;margin-bottom:6px}.empty-state h3{font-size:0.8125rem;font-weight:500;margin:3px 0 5px;color:#526d82}.empty-state p{font-size:0.75rem;margin:0}
footer{background:#eaf0f6;border-top:1px solid #d8e1eb;color:#547086;padding:19px 0 12px;font-size:0.75rem}.footer-inner{display:flex;align-items:center;justify-content:space-between;gap:20px}.footer-inner strong{font-size:0.8125rem;color:#31546f}.footer-inner p{font-size:0.6875rem;margin:2px 0 0}.footer-links{display:flex;gap:20px;font-size:0.6875rem}.footer-note{font-size:0.625rem;color:#758697;border-top:1px solid #dbe4ed;margin-top:12px;padding-top:9px}dialog{border:1px solid var(--line);border-radius:8px;padding:25px;max-width:460px;width:calc(100% - 32px);color:var(--ink);box-shadow:0 15px 65px #103e6330}dialog::backdrop{background:#142e4880}dialog h2{font-size:1.1875rem;margin:0 0 10px}dialog p{font-size:0.8125rem;color:var(--muted);line-height:1.7}.dialog-close{position:absolute;right:9px;top:7px;border:0;background:transparent;font-size:1.5rem;color:#66778b;line-height:1;padding:5px}.noscript{background:#fff3cf;margin:0;text-align:center;padding:15px}
@media(min-width:1500px){.container{width:min(1240px,calc(100% - 64px))}}
@media(max-width:1000px){.container{width:calc(100% - 32px)}.request-layout{grid-template-columns:minmax(0,1fr) 210px;gap:15px}.three-columns{grid-template-columns:repeat(2,minmax(0,1fr))}.three-columns .field:first-child{grid-column:1/-1}.request-details{grid-template-columns:1fr}.home-hero{gap:22px;padding:23px}.hero-copy h1{font-size:1.4375rem}.hero-steps{padding-left:22px}.home-grid{grid-template-columns:1.5fr 1fr;gap:18px}.resource-table .group-cell{width:150px}.resource-table .date-cell{display:none}}
@media(max-width:760px){.masthead{min-height:83px;gap:10px;padding-block:12px}.brand{gap:11px}.brand img{width:47px;height:47px}.brand-label{font-size:0.75rem}.brand strong{font-size:0.875rem}.masthead .button{min-width:0;padding-inline:10px;font-size:0.6875rem}.masthead .button svg{display:none}.nav-items{width:100%;overflow-x:auto}.main-nav a{font-size:0.75rem;padding-inline:16px;min-height:40px}.main-nav svg{width:15px;height:15px}.main-content{padding-top:17px}.home-hero{grid-template-columns:1fr;gap:22px;padding:23px}.hero-copy h1{font-size:1.5625rem}.hero-steps{padding:18px 0 0;border-left:0;border-top:1px solid #ffffff35}.hero-steps ol{grid-template-columns:repeat(3,minmax(0,1fr));gap:11px}.hero-steps li{display:block}.step-number{width:27px;height:27px;font-size:0.6875rem;margin-bottom:8px}.hero-steps strong{font-size:0.75rem}.hero-steps p{font-size:0.6875rem}.home-grid{grid-template-columns:1fr}.security-note{align-items:flex-start}.security-note svg{margin-top:2px}.request-layout{grid-template-columns:1fr}.three-columns{grid-template-columns:repeat(3,minmax(0,1fr))}.three-columns .field:first-child{grid-column:auto}.request-details{grid-template-columns:1fr 1fr}.request-aside{display:none}.page-heading h1{font-size:1.25rem}.filter-bar{flex-wrap:wrap;gap:11px}.filter-field{width:40%}.search-field{max-width:none}.result-count{width:100%;padding:0;text-align:right}.resource-table .group-cell{display:none}.resource-title .mobile-group{display:block;color:#5281a0;font-size:0.625rem}.resource-table td{padding:10px}.resource-table th{padding:8px 10px}.footer-inner{align-items:flex-start}.footer-links{flex-direction:column;gap:4px}.article{padding:20px}.article h1{font-size:1.3125rem}}
@media(max-width:480px){.container{width:calc(100% - 24px)}.preview-banner{font-size:0.5625rem}.masthead{align-items:center;min-height:78px}.brand{gap:8px}.brand img{width:40px;height:40px}.brand-label{font-size:0.625rem}.brand strong{font-size:0.75rem;max-width:215px;line-height:1.5}.masthead .button{font-size:0.625rem;padding:5px 7px;min-height:29px}.nav-items{width:100%}.main-nav a{padding-inline:12px;font-size:0.6875rem;gap:5px}.main-nav a svg{width:14px;height:14px}.home-hero{padding:20px}.hero-copy h1{font-size:1.4375rem;line-height:1.4}.hero-steps strong{font-size:0.6875rem}.hero-steps p{font-size:0.625rem}.security-note{font-size:0.6875rem}.news-item{padding:11px 12px;gap:9px}.news-icon{width:27px;height:31px}.news-item h3{font-size:0.8125rem}.news-summary{font-size:0.6875rem}.news-meta,.category-label{font-size:0.625rem}.page-heading>p{font-size:0.75rem}.breadcrumb{font-size:0.6875rem}.form-heading{padding:11px 12px}.form-heading>span{font-size:0.75rem;gap:5px}.form-heading small{font-size:0.5625rem}fieldset{padding-inline:12px}.form-grid,.three-columns,.request-details{grid-template-columns:1fr;gap:10px}.field>label{font-size:0.75rem}input:not([type=checkbox]):not([type=file]),select{font-size:1rem;min-height:39px;padding:7px 9px}.form-end{padding:12px}.form-actions{justify-content:flex-end}.form-actions>span{display:none}.check-label{font-size:0.6875rem}.filter-bar{padding:12px}.filter-field{width:100%}.search-field{flex-basis:100%}.filter-field input,.filter-field select{font-size:1rem}.help-tabs{padding:0}.help-tabs button{padding:11px 10px;font-size:0.6875rem;flex:1;min-height:42px}.resource-table th:first-child,.resource-table .number-cell{width:33px;padding-inline:6px;font-size:0.6875rem}.resource-table{font-size:0.75rem}.resource-title small{font-size:0.625rem}.resource-action{width:85px}.resource-action .button{padding:5px 7px;font-size:0.625rem}.resource-table th{font-size:0.6875rem}.resource-table td{padding:10px 7px}.article{padding:17px}.article h1{font-size:1.1875rem}.article #article-body{font-size:0.8125rem}.article-summary{font-size:0.8125rem}.connection-alert{flex-direction:column;align-items:flex-start}.receipt-panel{padding:20px 15px}#receipt-code{font-size:1.125rem}.receipt-actions{gap:9px}.footer-inner strong{font-size:0.75rem}.footer-links{font-size:0.625rem}.footer-note{font-size:0.5625rem}.desktop-only{display:none}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.view{animation:none}}

/* V1.3: compact request rows and responsive receipt. */
.taxpayer-grid{grid-template-columns:1fr 1.7fr 1.35fr}.taxpayer-grid .field{grid-column:auto}fieldset{margin-top:12px;padding-bottom:12px}legend{margin-bottom:9px}.form-grid{gap:9px 12px}.request-details .upload-zone{min-height:57px}.form-end{padding-top:11px;padding-bottom:12px}.request-form .form-actions{margin-top:10px}.receipt-panel{max-width:880px;padding:22px;text-align:left}.receipt-heading{display:flex;align-items:center;gap:13px;margin-bottom:17px}.receipt-check{width:39px;height:39px;flex-shrink:0;margin:0}.receipt-heading h2{font-size:1.1875rem;margin:0 0 3px;color:#226144}.receipt-heading p{font-size:0.75rem;color:var(--muted);margin:0}.receipt-reference{display:flex;align-items:center;justify-content:space-between;gap:15px;padding:12px 15px;background:#f0f6fb;border:1px solid #dce9f2;border-radius:4px}.receipt-label{margin:0;font-size:0.625rem}.receipt-reference #receipt-code{font-size:1.1875rem;letter-spacing:.2px;margin:3px 0 0}.receipt-reference #receipt-time{font-size:0.6875rem;color:#5d7288;margin:0;max-width:230px}.receipt-details{display:grid;grid-template-columns:1fr 1fr;column-gap:22px;margin:7px 0 16px}.receipt-details>div{display:grid;grid-template-columns:150px minmax(0,1fr);gap:10px;padding:10px 0;border-bottom:1px solid #e8edf2;font-size:0.75rem}.receipt-details .receipt-wide{grid-column:1/-1}.receipt-details dt{color:#65788c}.receipt-details dd{margin:0;color:#263e54;font-weight:500;overflow-wrap:anywhere;white-space:pre-wrap}.receipt-description{font-size:0.75rem;line-height:1.6;margin:12px 0 17px;padding:10px 12px}.receipt-actions{justify-content:flex-start;gap:9px}.receipt-actions .text-link{margin-left:auto}.request-form,.view,.home-grid>section,.home-grid>aside,.hero-copy,.hero-steps{min-width:0}.resource-table{table-layout:fixed}.resource-title{overflow-wrap:anywhere}.resource-title>span{overflow-wrap:anywhere}.brand-copy{min-width:0}.brand strong{overflow-wrap:break-word}.main-content{overflow-wrap:break-word}
@media(max-width:1100px){.request-layout{grid-template-columns:minmax(0,1fr)}.request-aside{display:none}.three-columns{grid-template-columns:repeat(3,minmax(0,1fr))}.three-columns .field:first-child{grid-column:auto}.request-details{grid-template-columns:1fr 1fr}.home-grid{grid-template-columns:minmax(0,2.2fr) minmax(230px,1fr)}}
@media(max-width:760px){.home-grid{grid-template-columns:1fr}.taxpayer-grid{grid-template-columns:1fr 1fr}.taxpayer-grid .field:nth-child(2){grid-column:auto;grid-row:auto}.taxpayer-grid .field:nth-child(3){grid-column:1/-1}.receipt-details>div{grid-template-columns:130px minmax(0,1fr)}.receipt-details{grid-template-columns:1fr}.receipt-reference{align-items:flex-start;flex-direction:column;gap:6px}.receipt-reference #receipt-time{max-width:none}.resource-table .resource-action{width:100px}}
@media(max-width:560px){.taxpayer-grid,.three-columns,.request-details{grid-template-columns:1fr}.taxpayer-grid .field:nth-child(2){grid-column:auto;grid-row:auto}.field>label{font-size:0.75rem}input:not([type=checkbox]):not([type=file]),select{font-size:1rem;min-height:39px}.receipt-panel{padding:17px 13px}.receipt-heading{gap:10px}.receipt-heading h2{font-size:1.0625rem}.receipt-heading p{font-size:0.6875rem}.receipt-reference #receipt-code{font-size:1.0625rem}.receipt-details>div{grid-template-columns:1fr;gap:4px;padding-block:9px}.receipt-details dt{font-size:0.6875rem}.receipt-actions{display:grid;grid-template-columns:1fr 1fr}.receipt-actions .text-link{margin-left:0;text-align:center}.receipt-actions .button{font-size:0.6875rem;padding-inline:8px}.receipt-reference{padding:11px}.resource-table .resource-action{width:88px}}
@media(max-width:480px){.nav-items{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));overflow:visible}.main-nav a{min-width:0;white-space:normal;line-height:1.3;font-size:0.65625rem;padding:8px 4px;min-height:42px}.main-nav a svg{display:none}.brand strong{font-size:0.6875rem}.brand img{width:36px;height:36px}.masthead .button{font-size:0.5625rem;min-width:58px}.help-tabs button{white-space:normal;line-height:1.4;padding:9px 7px}.receipt-reference #receipt-code{font-size:1rem}.resource-table th{overflow-wrap:normal}}
@media(max-width:360px){.brand-label{font-size:0.5625rem}.brand strong{font-size:0.625rem}.brand{gap:7px}.masthead{gap:7px}.brand img{width:32px;height:32px}.hero-copy h1{font-size:1.3125rem}.hero-steps ol{grid-template-columns:1fr;gap:12px}.hero-steps li{display:flex;align-items:center}.step-number{margin:0}.hero-steps strong{font-size:0.75rem}.hero-steps p{font-size:0.6875rem}.section-heading h2{font-size:0.875rem}.section-heading .text-link{font-size:0.6875rem}.receipt-actions{grid-template-columns:1fr}.receipt-reference #receipt-code{font-size:0.9375rem}}

/* ===== Responsive hardening V1.3 ===== */
html,body{max-width:100%;overflow-x:hidden}.masthead>*{min-width:0}.brand-copy{min-width:0}.brand strong,.brand-label{overflow-wrap:anywhere}.main-content,.request-form,.view{min-width:0}.table-wrap,.resource-table-wrap{max-width:100%;overflow-x:auto;-webkit-overflow-scrolling:touch}
@media(max-width:640px){.masthead{gap:8px}.brand{min-width:0;flex:1}.brand-copy{overflow:hidden}.brand strong{white-space:normal;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}.masthead .button{flex:0 0 auto}.footer-inner{flex-direction:column;align-items:flex-start;gap:8px}.footer-links{width:100%}}
@media(max-width:390px){.container{width:calc(100% - 20px)}.brand-label{font-size:0.5625rem}.brand strong{font-size:0.625rem}.masthead .button{font-size:0.5625rem;padding-inline:6px}.form-heading{gap:6px}}

/* V1.5 - tra cuu phieu */
.lookup-panel{max-width:1050px;margin:0 auto}.lookup-form{display:grid;grid-template-columns:1.2fr 1fr auto;gap:14px;align-items:end}.lookup-action{padding-bottom:1px}.lookup-result{margin-top:18px;border-top:1px solid #d9e5ef;padding-top:18px}.lookup-result-head{display:flex;align-items:center;justify-content:space-between;gap:16px;margin-bottom:14px}.lookup-result-head strong{display:block;font-size:1.25rem;color:#123f66;margin-top:3px}.lookup-status{display:inline-flex;align-items:center;padding:6px 10px;border-radius:999px;background:#eef4f8;color:#244d6c;font-weight:700;font-size:.9rem}.lookup-status.status-NEED_INFO{background:#fff3dd;color:#8a5700}.lookup-status.status-COMPLETED{background:#e7f7ef;color:#1f6a49}.lookup-status.status-REJECTED{background:#fdecec;color:#983737}.lookup-public-note{margin-top:14px;padding:14px 16px;border-radius:8px;background:#fff7e8;border:1px solid #efd59e}.lookup-public-note.success{background:#edf8f3;border-color:#b9dfcc}.lookup-public-note h3{margin:0 0 6px;font-size:1rem}.lookup-public-note p{margin:0;white-space:pre-wrap}.lookup-public-note small{display:block;margin-top:7px;color:#6d7f8d}@media(max-width:800px){.lookup-form{grid-template-columns:1fr}.lookup-action .button{width:100%}.lookup-result-head{align-items:flex-start;flex-direction:column}}

/* V1.7 - trang tra cuu phieu chuyen nghiep hon */
.lookup-shell{max-width:1120px;padding:20px 22px;border:1px solid var(--line);border-radius:var(--radius);background:#fff;box-shadow:0 10px 24px rgba(20,58,92,.04)}
.lookup-intro{display:flex;align-items:flex-start;justify-content:space-between;gap:18px;margin-bottom:16px}.lookup-intro h2{margin:0 0 5px;font-size:1.125rem;color:#19486b}.lookup-intro p{margin:0;color:var(--muted);font-size:0.8125rem;max-width:760px}.lookup-intro-note{display:grid;gap:3px;min-width:250px;padding:12px 14px;border-radius:10px;background:#f3f8fc;border:1px solid #dce9f3;color:#355a77;font-size:0.75rem}.lookup-intro-note strong{font-size:0.75rem;color:#17456b}
.lookup-form-advanced{padding:16px 18px;border:1px solid #d7e5f0;border-radius:12px;background:linear-gradient(180deg,#f9fcff,#f4f8fb)}.lookup-form-advanced .field>label{font-size:0.75rem;font-weight:600;color:#3a566f}.lookup-form-advanced input{background:#fff}.lookup-form-advanced .lookup-action{padding-bottom:0}.lookup-form-advanced .button{min-width:122px}
.lookup-result-card{margin-top:22px;padding-top:20px;border-top:1px solid #e1ebf3}.lookup-result-head{align-items:flex-start;margin-bottom:16px}.lookup-result-head strong{font-size:1.45rem;color:#123f66}.lookup-caption{margin:7px 0 0;color:var(--muted);font-size:0.8125rem}.lookup-status{padding:8px 12px;font-size:.92rem;letter-spacing:.1px;box-shadow:inset 0 0 0 1px rgba(0,0,0,.03)}.lookup-status.status-RECEIVED{background:#eef5fb;color:#215173}.lookup-status.status-ASSIGNED{background:#edf4ff;color:#2b5891}.lookup-status.status-IN_PROGRESS{background:#eaf7ff;color:#126089}.lookup-status.status-NEED_INFO{background:#fff3dd;color:#8a5700}.lookup-status.status-COMPLETED{background:#e7f7ef;color:#1f6a49}.lookup-status.status-REJECTED{background:#fdecec;color:#983737}
.lookup-summary-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-bottom:18px}.lookup-summary-card{padding:14px;border:1px solid #e0ebf3;border-radius:12px;background:#fbfdff;min-width:0}.lookup-summary-card span{display:block;font-size:0.6875rem;font-weight:600;color:#698197;text-transform:uppercase;letter-spacing:.35px;margin-bottom:6px}.lookup-summary-card strong{display:block;font-size:0.9375rem;line-height:1.45;color:#183f61;overflow-wrap:anywhere}
.lookup-layout{display:grid;grid-template-columns:minmax(0,1.65fr) 300px;gap:18px;align-items:start}.lookup-main,.lookup-side{min-width:0}.lookup-main{display:grid;gap:14px}.lookup-section{padding:18px;border:1px solid #e0ebf3;border-radius:12px;background:#fcfeff}.lookup-section-heading h2{margin:0 0 3px;font-size:1rem;color:#183f61}.lookup-section-heading p{margin:0 0 16px;font-size:0.75rem;color:var(--muted)}
.lookup-timeline{list-style:none;margin:0;padding:0}.lookup-step{position:relative;display:grid;grid-template-columns:20px minmax(0,1fr);column-gap:12px;padding:0 0 16px}.lookup-step:last-child{padding-bottom:0}.lookup-step::after{content:'';position:absolute;left:9px;top:22px;bottom:0;width:2px;background:#d7e5f0}.lookup-step:last-child::after{display:none}.lookup-step-marker{position:relative;z-index:1;width:20px;height:20px;border-radius:50%;background:#dbe8f4;border:3px solid #fff;box-shadow:0 0 0 1px #c6d9e7}.lookup-step.is-active .lookup-step-marker{background:#0f74b8;box-shadow:0 0 0 1px #0f74b8}.lookup-step.is-warning .lookup-step-marker{background:#f0b44b;box-shadow:0 0 0 1px #ebb04a}.lookup-step.is-success .lookup-step-marker{background:#2f9a67;box-shadow:0 0 0 1px #2f9a67}.lookup-step.is-danger .lookup-step-marker{background:#c94b55;box-shadow:0 0 0 1px #c94b55}.lookup-step.is-muted .lookup-step-marker{background:#dbe2e8;box-shadow:0 0 0 1px #d3dde6}.lookup-step-head{display:flex;align-items:flex-start;justify-content:space-between;gap:12px;margin-bottom:4px}.lookup-step-head h3{margin:0;font-size:0.875rem;color:#1c3f60}.lookup-step-head time{font-size:0.6875rem;color:#6e8193;white-space:nowrap}.lookup-step-content p{margin:0;color:#4d6176;font-size:0.75rem;line-height:1.6;white-space:pre-wrap}
.lookup-side{display:grid;gap:14px}.lookup-side-card{padding:16px;border:1px solid #e0ebf3;border-radius:12px;background:#fff}.lookup-side-card.subdued{background:#f7fafc}.lookup-side-card h3{margin:0 0 12px;font-size:0.9375rem;color:#183f61}.lookup-facts{display:grid;gap:10px;margin:0}.lookup-facts>div{display:grid;grid-template-columns:98px minmax(0,1fr);gap:10px;padding-bottom:10px;border-bottom:1px solid #edf2f6}.lookup-facts>div:last-child{padding-bottom:0;border-bottom:0}.lookup-facts dt{font-size:0.6875rem;font-weight:600;color:#6a8195}.lookup-facts dd{margin:0;font-size:0.75rem;color:#233f57;font-weight:500;overflow-wrap:anywhere;white-space:pre-wrap}.lookup-help-list{margin:0;padding-left:18px;color:#516679;font-size:0.75rem;line-height:1.65}.lookup-help-list li+li{margin-top:7px}.lookup-side-actions{display:flex;flex-direction:column;align-items:flex-start;gap:10px;margin-top:14px}.lookup-side-actions .button{width:100%}
.lookup-public-note{margin-top:0;padding:16px 18px;border-radius:12px;background:#fff8e8;border:1px solid #efd59e}.lookup-public-note.success{background:#edf8f3;border-color:#b9dfcc}.lookup-public-note h3{margin:0 0 6px;font-size:0.9375rem;color:#193f61}.lookup-public-note p{white-space:pre-wrap;line-height:1.65}.lookup-public-note small{margin-top:8px}
@media(max-width:1024px){.lookup-summary-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.lookup-layout{grid-template-columns:1fr}.lookup-side{grid-template-columns:repeat(2,minmax(0,1fr))}.lookup-intro{flex-direction:column}.lookup-intro-note{min-width:0;width:100%}}
@media(max-width:800px){.lookup-shell{padding:16px}.lookup-form-advanced{grid-template-columns:1fr;padding:14px}.lookup-form-advanced .lookup-action .button{width:100%}.lookup-result-head{flex-direction:column;align-items:flex-start}.lookup-summary-grid{grid-template-columns:1fr}.lookup-side{grid-template-columns:1fr}.lookup-step-head{flex-direction:column;gap:4px}.lookup-step-head time{white-space:normal}.lookup-facts>div{grid-template-columns:1fr;gap:4px}}
@media(max-width:480px){.lookup-shell{padding:14px}.lookup-intro h2{font-size:1rem}.lookup-result-head strong{font-size:1.18rem}.lookup-section,.lookup-side-card,.lookup-summary-card,.lookup-public-note{padding:14px}.lookup-form-advanced .button{min-height:38px}}

/* V2.2 - thong bao van hanh Cong NNT */
.portal-operations-notice{display:flex;align-items:flex-start;gap:9px;margin:0 0 16px;padding:10px 13px;border:1px solid #cfe1ed;border-left:4px solid var(--blue);border-radius:6px;background:#f1f8fc;color:#31566f;font-size:0.75rem;line-height:1.55}.portal-operations-notice svg{width:17px;height:17px;color:var(--blue);margin-top:1px}.portal-operations-notice.paused{border-color:#efc8c9;border-left-color:#c83a43;background:#fff3f3;color:#8d3036}.portal-operations-notice.paused svg{color:#c83a43}
@media(max-width:560px){.portal-operations-notice{margin-bottom:12px;padding:9px 10px;font-size:0.6875rem}}


/* V2.5 - che do tam dung toan Cong */
.portal-maintenance{max-width:760px;margin:42px auto;padding:38px 34px;text-align:center;background:#fff;border:1px solid #dce6ee;border-radius:14px;box-shadow:0 16px 38px rgba(20,58,92,.08)}
.portal-maintenance .maintenance-icon{width:58px;height:58px;margin:0 auto 14px;display:grid;place-items:center;border-radius:50%;background:#fff0f0;color:#b92f38}
.portal-maintenance .maintenance-icon svg{width:28px;height:28px}.portal-maintenance h1{margin:0 0 8px;color:#173f60;font-size:1.625rem}.portal-maintenance>p:not(.eyebrow){max-width:560px;margin:0 auto 20px;color:#627487;font-size:0.875rem;line-height:1.65}
@media(max-width:560px){.portal-maintenance{margin:24px auto;padding:28px 18px}.portal-maintenance h1{font-size:1.3125rem}}

/* V2.5.3 - menu mobile dang chu so xuong tu banner */
.masthead-actions{display:flex;align-items:center;gap:8px}
.portal-menu-toggle{display:none;width:38px;height:38px;border:1px solid #bfd4e2;border-radius:7px;background:#fff;align-items:center;justify-content:center;flex-direction:column;gap:4px;padding:0;color:var(--blue);flex:0 0 auto}
.portal-menu-toggle span{display:block;width:18px;height:2px;background:currentColor;border-radius:99px;transition:transform .18s ease,opacity .18s ease}
.portal-menu-toggle.open span:nth-child(1){transform:translateY(6px) rotate(45deg)}
.portal-menu-toggle.open span:nth-child(2){opacity:0}
.portal-menu-toggle.open span:nth-child(3){transform:translateY(-6px) rotate(-45deg)}
@media(max-width:760px){
  .masthead{position:relative;z-index:42;min-height:70px;padding-block:9px;background:#fff}
  .masthead:before{height:90px}
  .masthead-actions{gap:6px}
  .portal-menu-toggle{display:flex}
  .main-nav{position:relative;z-index:41;max-height:0;overflow:hidden;border-bottom:0;background:#fff;box-shadow:none;transition:max-height .24s ease,box-shadow .24s ease;border-top:1px solid transparent}
  .main-nav.mobile-open{max-height:360px;border-top-color:#dce7ef;border-bottom:1px solid #cddce7;box-shadow:0 10px 24px rgba(21,57,84,.13)}
  .main-nav .nav-items{display:flex;width:min(100%,760px);overflow:visible;flex-direction:column;align-items:stretch;padding:6px 12px 10px;gap:0}
  .main-nav a{justify-content:flex-start;min-height:44px;padding:10px 12px;border-radius:6px;color:#204b6b;background:#fff;font-size:0.8125rem;border-bottom:1px solid #edf2f6;white-space:normal}
  .main-nav a:last-child{border-bottom:0}
  .main-nav a:hover,.main-nav a[aria-current=page]{background:#eaf5fb;color:#075f98}
  .main-nav svg{display:block;width:18px;height:18px;color:#0b78bd}
  body.portal-menu-open{overflow-x:hidden}
}
@media(max-width:520px){
  .masthead{gap:6px}.brand{gap:7px;flex:1;min-width:0}.brand img{width:38px;height:38px}.brand-copy{min-width:0}.brand-label{font-size:0.59375rem}.brand strong{font-size:0.66875rem;line-height:1.35;white-space:normal}.masthead .button{min-width:auto;padding:5px 7px;font-size:0.5625rem}.portal-menu-toggle{width:36px;height:36px}.main-nav .nav-items{padding-inline:10px}.main-nav a{font-size:0.75rem;min-height:42px}
}
@media(max-width:390px){.masthead #account-button{display:none}.brand strong{font-size:0.64375rem}.brand-label{font-size:0.5625rem}}
.mobile-nav-login{display:none}
@media(max-width:760px){.mobile-nav-login{display:flex;align-items:center;justify-content:flex-start;gap:8px;width:100%;min-height:44px;padding:10px 12px;border:0;border-radius:6px;background:#fff;color:#204b6b;font-size:0.8125rem;font-weight:600;border-top:1px solid #edf2f6}.mobile-nav-login:hover{background:#eaf5fb;color:#075f98}.mobile-nav-login svg{width:18px;height:18px;color:#0b78bd}.masthead #account-button{display:none}}
@media(max-width:520px){.mobile-nav-login{font-size:0.75rem;min-height:42px}}

/* =========================================================
   V2.6 - Rà soát tổng thể giao diện Cổng NNT
   Đồng bộ thiết kế, tăng khả năng đọc, responsive và tối ưu tải.
   ========================================================= */
:root{
  --blue:#0b6fae;--blue-dark:#075987;--blue-soft:#edf6fb;--blue-ghost:#f6fbfe;
  --ink:#20364a;--muted:#64788b;--line:#dbe5ed;--bg:#f5f8fb;--red:#c9232d;
  --radius:10px;--radius-sm:7px;--shadow-sm:0 4px 16px rgba(27,62,88,.055);--shadow-md:0 14px 34px rgba(23,57,82,.09)
}
html{font-size:1rem;scrollbar-gutter:stable;text-size-adjust:100%;-webkit-text-size-adjust:100%}
body{font-family:"Segoe UI",Arial,sans-serif;font-size:0.875rem;line-height:1.55;background:var(--bg);color:var(--ink)}
button,input,select,textarea{font-family:inherit}
.container{width:min(1220px,calc(100% - 48px))}
.masthead{min-height:84px;padding-block:12px}.masthead:before{height:105px}.brand{gap:14px}.brand img{width:54px;height:54px}.brand-label{font-size:0.875rem}.brand strong{font-size:1.125rem;letter-spacing:.05px}.masthead .button{min-width:108px}
.main-nav{background:var(--blue);border-bottom:0;box-shadow:0 2px 6px rgba(17,67,100,.08)}.main-nav a{min-height:44px;padding:9px 20px;font-size:0.8125rem;font-weight:650}.main-nav a:hover,.main-nav a[aria-current=page]{background:var(--blue-dark)}
.main-content{padding-block:24px 36px;min-height:520px}
.button{min-height:38px;padding:8px 15px;border-radius:7px;font-size:0.8125rem;font-weight:650;transition:background .15s ease,border-color .15s ease,box-shadow .15s ease,transform .15s ease}.button:active:not(:disabled){transform:translateY(1px)}.button-primary{box-shadow:0 4px 10px rgba(11,111,174,.14)}.button.compact{min-height:34px;padding:6px 12px;font-size:0.75rem}
.home-hero{gap:32px;padding:30px 32px;border-radius:12px;box-shadow:var(--shadow-md)}.hero-copy h1{font-size:1.75rem;line-height:1.3;margin-bottom:10px}.hero-copy>p:not(.eyebrow){font-size:0.875rem;line-height:1.6}.hero-steps{padding-left:30px}.hero-steps ol{gap:15px}.hero-steps strong{font-size:0.84375rem}.hero-steps p{font-size:0.75rem}.step-number{width:34px;height:34px}
.security-note{margin:14px 0 24px;padding:11px 14px;border-radius:8px;font-size:0.75rem}
.home-grid{gap:22px}.section-heading h2,.help-panel h2{font-size:1.0625rem}.news-list,.help-panel{border-radius:10px;box-shadow:var(--shadow-sm)}.news-item{padding:13px 16px}.news-item h3{font-size:0.875rem}.news-summary{font-size:0.75rem;-webkit-line-clamp:2}.help-panel{padding:16px 18px}.help-panel>a{padding:11px 0}.quick-icon{width:32px;height:32px;border-radius:7px}
.breadcrumb{margin-bottom:10px;font-size:0.75rem}.page-heading{margin-bottom:18px}.page-heading h1{font-size:1.5rem;line-height:1.3;font-weight:700;color:#173f60}.page-heading>p{font-size:0.84375rem;line-height:1.6}
.request-layout{grid-template-columns:minmax(0,1fr) 250px;gap:22px}.request-form,.content-panel,.receipt-panel,.article,.aside-card{border-radius:10px;box-shadow:var(--shadow-sm)}.form-heading{padding:12px 17px;border-radius:10px 10px 0 0;background:#f2f7fb}.form-heading>span{font-size:0.875rem;font-weight:650}.form-heading small{font-size:0.6875rem}fieldset{padding-inline:17px;margin-top:14px;padding-bottom:14px}legend{font-size:0.8125rem;margin-bottom:10px}legend>span{width:23px;height:23px}.form-grid{gap:11px 14px}.field>label{font-size:0.75rem;font-weight:600;margin-bottom:5px}input:not([type=checkbox]):not([type=file]),select,textarea{min-height:39px;border-radius:7px;border-color:#cbd8e3;padding:8px 10px;font-size:0.84375rem;transition:border-color .15s ease,box-shadow .15s ease,background .15s ease}input:not([type=checkbox]):not([type=file]):focus,select:focus,textarea:focus{border-color:#70afd5;box-shadow:0 0 0 3px #e4f2fa;outline:none}.upload-zone{min-height:66px;border-radius:8px;padding:11px 12px}.form-end{padding:14px 17px 16px}.check-label{font-size:0.71875rem}.aside-card{padding:17px}.aside-note{border-radius:8px}.receipt-panel{max-width:900px;padding:24px}.receipt-reference{border-radius:8px}.receipt-details>div{font-size:0.78125rem}.receipt-actions{gap:9px}
.filter-bar{gap:12px;padding:13px 15px;background:#f8fafc}.filter-field{width:220px}.filter-field label{font-size:0.71875rem;font-weight:600}.filter-field input,.filter-field select{min-height:37px;font-size:0.8125rem}.result-count{font-size:0.71875rem}.help-tabs{padding:4px 5px 0}.help-tabs button{min-height:44px;padding:10px 17px;font-size:0.8125rem;border-radius:7px 7px 0 0}.resource-table{font-size:0.8125rem}.resource-table th{padding:10px 13px;font-size:0.71875rem;background:#edf5fa;position:sticky;top:0;z-index:1}.resource-table td{padding:11px 13px}.resource-table tbody tr:hover td{background:#f9fcfe}.resource-action .button{min-height:31px}
.article{padding:28px}.article h1{font-size:1.5625rem}.article #article-body{font-size:0.875rem;line-height:1.82}
.lookup-shell{max-width:1140px;padding:22px 24px;border-radius:12px;box-shadow:var(--shadow-sm)}.lookup-intro h2{font-size:1.1875rem}.lookup-form-advanced{border-radius:10px}.lookup-summary-card,.lookup-section,.lookup-side-card,.lookup-public-note{border-radius:10px}.lookup-summary-card strong{font-size:0.875rem}.lookup-step-content p{font-size:0.78125rem}.lookup-side-card h3{font-size:0.875rem}
.portal-operations-notice{border-radius:8px}.portal-maintenance{border-radius:14px;box-shadow:var(--shadow-md)}
footer{padding:20px 0 13px;background:#eaf1f6}.footer-inner strong{font-size:0.8125rem}.footer-inner p,.footer-links{font-size:0.71875rem}.footer-note{font-size:0.65625rem}
dialog{border-radius:12px;box-shadow:0 18px 60px rgba(16,46,72,.25)}
:focus-visible{outline:3px solid #efb43e;outline-offset:2px}
@media(hover:hover){.news-item,.help-panel>a,.lookup-summary-card,.resource-table tbody tr{transition:background .15s ease,border-color .15s ease,box-shadow .15s ease}}
@media(max-width:1000px){.container{width:calc(100% - 32px)}.home-hero{padding:24px}.request-layout{grid-template-columns:1fr}.request-aside{display:none}}
@media(max-width:760px){
  .container{width:calc(100% - 24px)}.main-content{padding-block:16px 28px}.masthead{min-height:66px;padding-block:8px}.brand img{width:40px;height:40px}.brand-label{font-size:0.625rem}.brand strong{font-size:0.71875rem}.portal-menu-toggle{width:38px;height:38px;border-radius:8px}
  .main-nav.mobile-open{max-height:390px}.main-nav .nav-items{padding:7px 10px 11px}.main-nav a,.mobile-nav-login{min-height:46px;padding:10px 12px;font-size:0.8125rem;border-radius:7px}.main-nav a svg,.mobile-nav-login svg{width:19px;height:19px}
  .home-hero{grid-template-columns:1fr;gap:20px;padding:22px 20px}.hero-copy h1{font-size:1.5rem}.hero-steps{padding:18px 0 0;border-left:0;border-top:1px solid #ffffff35}.hero-steps ol{grid-template-columns:1fr 1fr 1fr;gap:10px}.hero-steps li{align-items:flex-start}.step-number{width:30px;height:30px}.hero-steps p{font-size:0.6875rem}.security-note{margin-bottom:18px}.home-grid{grid-template-columns:1fr}
  .page-heading h1{font-size:1.3125rem}.page-heading>p{font-size:0.78125rem}.request-form,.content-panel,.receipt-panel,.article{border-radius:9px}.three-columns,.taxpayer-grid,.request-details{grid-template-columns:1fr 1fr}.taxpayer-grid .field:nth-child(3){grid-column:1/-1}.form-grid{gap:10px 12px}.field>label{font-size:0.75rem}.receipt-details{grid-template-columns:1fr}.filter-bar{display:grid;grid-template-columns:1fr 1fr;align-items:end}.filter-field,.search-field{width:100%;max-width:none}.result-count{grid-column:1/-1;margin-left:0;padding:0;text-align:right}.lookup-shell{padding:16px}.lookup-summary-grid{grid-template-columns:1fr 1fr}.lookup-layout{grid-template-columns:1fr}.lookup-side{grid-template-columns:1fr 1fr}
  .footer-inner{align-items:flex-start}.footer-links{gap:12px;flex-wrap:wrap}
}
@media(max-width:560px){
  .container{width:calc(100% - 20px)}.brand strong{font-size:0.675rem}.brand-label{font-size:0.59375rem}.home-hero{padding:20px 17px}.hero-copy h1{font-size:1.375rem}.hero-steps ol{grid-template-columns:1fr;gap:11px}.hero-steps li{align-items:center}.page-heading h1{font-size:1.25rem}.form-heading{padding-inline:12px}.form-heading small{font-size:0.59375rem}fieldset{padding-inline:12px}.taxpayer-grid,.three-columns,.request-details{grid-template-columns:1fr}.taxpayer-grid .field:nth-child(3){grid-column:auto}.filter-bar{grid-template-columns:1fr}.result-count{grid-column:auto;text-align:left}.help-tabs{display:grid;grid-template-columns:1fr}.help-tabs button{border-bottom:1px solid var(--line);border-radius:0;text-align:left}.help-tabs button[aria-selected=true]:after{left:0;right:auto;top:0;bottom:0;width:3px;height:auto}.lookup-summary-grid,.lookup-side{grid-template-columns:1fr}.lookup-result-head strong{font-size:1.12rem}.receipt-actions{display:grid;grid-template-columns:1fr}.receipt-actions .button,.receipt-actions .text-link{width:100%}.resource-table{min-width:680px}.table-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch}.article{padding:18px}.article h1{font-size:1.25rem}footer{padding-top:16px}.footer-inner{flex-direction:column}.footer-links{width:100%}
  input:not([type=checkbox]):not([type=file]),select,textarea{font-size:1rem;min-height:42px}.button{min-height:42px}.mobile-nav-login{min-height:46px}
}
@media(prefers-reduced-motion:reduce){*,*::before,*::after{scroll-behavior:auto!important;transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important}}

/* =========================================================
   V2.6-R1 - Responsive theo ty le, GIU NGUYEN bo cuc V2.6 Cong NNT
   Khong auto-fit lai bo cuc; chi co gian, xuong dong va chan tran viewport.
   ========================================================= */
html,body{width:100%;max-width:100%;min-width:0;overflow-x:hidden}
.container{max-width:100%;min-width:0}
.main-content,.view,.content-panel,.home-hero,.home-grid,.request-layout,.request-form,.request-aside,.lookup-shell,.lookup-layout,.lookup-main,.lookup-side{min-width:0;max-width:100%}
.home-hero>*,.home-grid>*,.request-layout>*,.form-grid>*,.lookup-layout>*,.lookup-summary-grid>*{min-width:0}
img{max-width:100%;height:auto}
.brand,.brand-copy,.nav-items,.footer-inner,.footer-links{min-width:0;max-width:100%}
.brand strong,.brand-label,.page-heading h1,.page-heading p,.article,#article-body{overflow-wrap:anywhere}

/* Co gian ty le nhe, khong doi so cot */
.page-heading h1{font-size:clamp(1.25rem,1.72vw,1.3125rem)}
.page-heading>p{font-size:clamp(0.75rem,.95vw,0.8125rem)}
.home-hero{gap:clamp(20px,2vw,30px);padding:clamp(20px,2vw,26px) clamp(20px,2.2vw,30px)}
.home-grid{gap:clamp(16px,1.8vw,24px)}
.request-layout{gap:clamp(16px,1.6vw,22px)}
.form-grid{gap:clamp(9px,.85vw,11px) clamp(10px,1vw,15px)}

/* Cac cot co dinh duoc phep co lai nhung van giu bo cuc V2.6 */
.home-grid{grid-template-columns:minmax(0,2.7fr) minmax(220px,1fr)}
.request-layout{grid-template-columns:minmax(0,1fr) minmax(215px,250px)}
.lookup-layout{grid-template-columns:minmax(0,1.65fr) minmax(260px,300px)}
.lookup-summary-grid{grid-template-columns:repeat(4,minmax(0,1fr))}

/* Bo loc giu kieu V2.6, khong bien moi truong thanh 1 cot khi desktop */
.filter-bar{min-width:0;max-width:100%}
.filter-field,.search-field{min-width:0;max-width:100%}
.filter-field{width:clamp(170px,18vw,220px)}
.search-field{flex:1 1 260px}
.result-count{min-width:0;max-width:100%}

/* Bang chi cuon ben trong, tuyet doi khong day rong ca trang */
.table-scroll,.table-wrap,.resource-table-wrap{width:100%;max-width:100%;min-width:0;overflow-x:auto;-webkit-overflow-scrolling:touch;overscroll-behavior-inline:contain}
.resource-table{max-width:none}
.resource-title,.resource-title>*{min-width:0;overflow-wrap:anywhere}

/* Tra cuu/timeline va footer */
.lookup-shell{width:100%}
.lookup-section,.lookup-side-card,.lookup-summary-card{min-width:0;overflow-wrap:anywhere}
.lookup-step-head{min-width:0}
.lookup-step-head h3{min-width:0;overflow-wrap:anywhere}
.footer-inner{flex-wrap:wrap}
.footer-links{flex-wrap:wrap}
dialog{max-width:min(460px,calc(100vw - 24px))}

/* Man hinh trung gian: chi thu hep spacing, giu bo cuc cho den breakpoint V2.6 */
@media(min-width:1001px) and (max-width:1220px){
  .container{width:calc(100% - clamp(28px,3vw,40px))}
  .main-nav a{padding-left:clamp(14px,1.5vw,20px);padding-right:clamp(14px,1.5vw,20px)}
  .request-layout{grid-template-columns:minmax(0,1fr) minmax(210px,230px)}
}

/* Giu dung breakpoint goc V2.6 */
@media(max-width:1000px){
  .request-layout{grid-template-columns:1fr}
  .request-aside{display:none}
  .lookup-layout{grid-template-columns:1fr}
}
@media(max-width:760px){
  .home-grid{grid-template-columns:1fr}
  .lookup-summary-grid{grid-template-columns:1fr 1fr}
}
@media(max-width:560px){
  .lookup-summary-grid{grid-template-columns:1fr}
}

/* V1.6: rem typography uses the browser default through normal desktop sizes;
   grows continuously on larger displays, capped to preserve the V2.6 layout. */
@media(min-width:1367px){
 html{font-size:clamp(100%,calc(100% + (100vw - 1366px) / 180),130%)}

 .container{width:min(calc(100% - 56px),calc(1220px + (100vw - 1366px) * .85),1760px)}
 .home-hero{padding:clamp(26px,1.9vw,44px) clamp(30px,2.2vw,54px)}
}