/* Recuperação Tributária para Prestadores de Serviços */
.rsvc-page{--ink:#101d31;--navy:#091a2f;--navy-2:#112944;--blue:#28466f;--cream:#f0ebe2;--paper:#faf8f4;--gold:#d7b780;--gold-dark:#8b5815;color:var(--ink);background:var(--paper)}
.rsvc-page .site-header{background:#0a1a2e}.rsvc-page main{overflow:hidden}.rsvc-section-title{max-width:18ch;margin:.95rem 0 0;font-family:var(--font-display);font-size:clamp(2.45rem,3.4vw,3rem);font-weight:500;letter-spacing:-.035em;line-height:.98;text-wrap:balance}.rsvc-heading-grid{display:grid;grid-template-columns:minmax(0,1.22fr) minmax(18rem,.78fr);gap:clamp(3rem,8vw,8rem);align-items:start;margin-bottom:clamp(3.5rem,7vw,6rem)}.rsvc-heading-grid>p{max-width:42rem;margin:2.9rem 0 0;color:#4c596c;font-size:1.05rem;line-height:1.72}.rsvc-heading-grid--dark{color:#fff}.rsvc-heading-grid--dark>p{color:rgb(238 242 248/.76)}
.rsvc-breadcrumb{padding-top:clamp(1.2rem,2.4vw,2rem)}.rsvc-breadcrumb ol{display:flex;flex-wrap:wrap;gap:.45rem;margin:0;padding:0;color:rgb(235 239 245/.68);font-size:.78rem;letter-spacing:.045em;list-style:none}.rsvc-breadcrumb li:not(:last-child)::after{margin-left:.45rem;color:var(--gold);content:"/"}.rsvc-breadcrumb a{display:inline-flex;min-height:2.75rem;align-items:center;margin-inline:-.35rem;padding-inline:.35rem;color:inherit;text-decoration:none}.rsvc-breadcrumb a:hover{color:#fff}
.rsvc-hero{position:relative;isolation:isolate;min-height:calc(100svh - 4rem);padding-top:var(--header-height);color:#fff;background:linear-gradient(118deg,#071526 0%,#0b1c32 52%,#1b385d 100%)}.rsvc-hero::before{position:absolute;z-index:-1;inset:0;opacity:.62;content:"";background:linear-gradient(90deg,transparent 58%,rgb(215 183 128/.08) 58%,rgb(215 183 128/.08) calc(58% + 1px),transparent calc(58% + 1px)),repeating-linear-gradient(0deg,transparent 0 5.95rem,rgb(215 183 128/.07) 6rem);mask-image:linear-gradient(90deg,transparent,#000 45%)}.rsvc-hero__grid{display:grid;grid-template-columns:minmax(0,1.12fr) minmax(21rem,.72fr);gap:clamp(3rem,8vw,8rem);align-items:center;min-height:calc(100svh - 9rem);padding:clamp(4rem,8vw,7.5rem) 0 clamp(5rem,9vw,8rem)}.rsvc-hero__content{max-width:54rem}.rsvc-hero h1{max-width:13ch;margin:1.1rem 0 1.8rem;color:#fff;font-family:var(--font-display);font-size:clamp(3.35rem,5.45vw,5.35rem);font-weight:500;letter-spacing:-.047em;line-height:.91;text-wrap:balance}.rsvc-hero h1 span{display:block;margin-top:.15em;color:var(--gold);font-size:.72em;font-style:italic;line-height:1.02}.rsvc-hero__lead{max-width:44rem;margin:0 0 .9rem;color:#fff;font-size:clamp(1.1rem,1.55vw,1.35rem);line-height:1.55}.rsvc-hero__content>p:not(.eyebrow,.rsvc-hero__lead){max-width:43rem;color:rgb(235 239 245/.76);line-height:1.75}.rsvc-hero__actions{display:flex;flex-wrap:wrap;gap:1rem 1.5rem;align-items:center;margin-top:2rem}.rsvc-hero__ledger{position:relative;padding:clamp(1.7rem,3vw,2.5rem);border:1px solid rgb(215 183 128/.3);background:rgb(8 24 43/.76);box-shadow:1.6rem 1.6rem 0 rgb(215 183 128/.08)}.rsvc-hero__ledger::before{position:absolute;top:-1px;left:-1px;width:6rem;height:2px;background:var(--gold);content:""}.rsvc-hero__ledger>p{margin:0 0 1.2rem;color:var(--gold);font-size:.76rem;font-weight:700;letter-spacing:.13em;text-transform:uppercase}.rsvc-hero__ledger ol{margin:0;padding:0;list-style:none}.rsvc-hero__ledger li{display:grid;grid-template-columns:2.1rem .75fr 1.25fr;gap:.7rem;align-items:baseline;padding:1rem 0;border-top:1px solid rgb(215 183 128/.18)}.rsvc-hero__ledger li span,.rsvc-hero__ledger li strong{color:var(--gold)}.rsvc-hero__ledger li span{font-family:var(--font-display)}.rsvc-hero__ledger li small{color:rgb(235 239 245/.72);font-size:.82rem;line-height:1.4}.rsvc-hero__ledger>div{display:grid;gap:.25rem;margin-top:1.2rem;padding:1.2rem;border-left:2px solid var(--gold);background:rgb(40 70 111/.24)}.rsvc-hero__ledger>div strong{font-family:var(--font-display);font-size:1.25rem}.rsvc-hero__ledger>div span{color:rgb(235 239 245/.72);font-size:.88rem}
.rsvc-quick-nav{position:sticky;z-index:30;top:var(--header-height,5.5rem);border-bottom:1px solid var(--color-border-light);background:rgb(250 248 244/.96);backdrop-filter:blur(12px)}.rsvc-quick-nav .container{display:flex;overflow-x:auto;padding-block:0;scrollbar-width:thin}.rsvc-quick-nav a{min-width:max-content;padding:1rem 1.3rem;border-right:1px solid var(--color-border-light);color:#4b586b;font-size:.82rem;font-weight:700;text-decoration:none}.rsvc-quick-nav a:hover,.rsvc-quick-nav a:focus-visible{color:var(--gold-dark);background:#fff}
.rsvc-signals,.rsvc-reconcile,.rsvc-matrix,.rsvc-municipal,.rsvc-process,.rsvc-faq{padding:clamp(6rem,10vw,10rem) 0}.rsvc-signal-lines{margin:0;padding:0;border-top:1px solid #b99156;list-style:none}.rsvc-signal-lines li{display:grid;grid-template-columns:3rem minmax(16rem,.8fr) minmax(18rem,1.2fr);gap:2rem;align-items:start;padding:2rem 0;border-bottom:1px solid #d9d0c4}.rsvc-signal-lines>li>span{color:var(--gold-dark);font-family:var(--font-display);font-size:1.2rem}.rsvc-signal-lines small{color:var(--gold-dark);font-size:.72rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase}.rsvc-signal-lines h3{max-width:28ch;margin:.45rem 0 0;font-family:var(--font-display);font-size:clamp(1.35rem,2vw,1.75rem);font-weight:500;line-height:1.18}.rsvc-signal-lines p{max-width:42rem;margin:.25rem 0 0;color:#536074;line-height:1.7}
.rsvc-map{padding:clamp(6rem,10vw,10rem) 0;color:#fff;background:var(--navy)}.rsvc-map-track{display:grid;grid-template-columns:repeat(4,1fr);margin:0;padding:0;border-top:1px solid var(--gold);border-left:1px solid rgb(215 183 128/.22);list-style:none}.rsvc-map-track li{position:relative;min-height:15rem;padding:2rem 1.5rem;border-right:1px solid rgb(215 183 128/.22);border-bottom:1px solid rgb(215 183 128/.22)}.rsvc-map-track li::after{position:absolute;right:-.45rem;bottom:-.45rem;z-index:2;width:.85rem;height:.85rem;border:1px solid var(--gold);border-radius:50%;background:var(--navy);content:""}.rsvc-map-track span{color:var(--gold);font-family:var(--font-display);font-size:1.12rem}.rsvc-map-track h3{margin:2.4rem 0 .7rem;color:#fff;font-family:var(--font-display);font-size:1.65rem;font-weight:500}.rsvc-map-track p{margin:0;color:rgb(238 242 248/.76);line-height:1.55}.rsvc-map-track small{display:block;margin-top:1.1rem;color:var(--gold);font-size:.75rem;line-height:1.5}
.rsvc-reconcile{background:var(--cream)}.rsvc-reconcile__board{display:grid;grid-template-columns:repeat(9,minmax(0,auto));gap:.75rem;align-items:center}.rsvc-reconcile__board div{display:grid;gap:.5rem;min-height:10rem;align-content:center;padding:1.25rem;border-top:2px solid var(--gold);background:#fff}.rsvc-reconcile__board div span{color:var(--gold-dark);font-family:var(--font-display)}.rsvc-reconcile__board div strong{font-family:var(--font-display);font-size:1.25rem;font-weight:500}.rsvc-reconcile__board div small{color:#657085}.rsvc-reconcile__board i{color:var(--gold-dark);font-style:normal}.rsvc-reconcile blockquote{max-width:56rem;margin:3rem auto 0;padding:0 0 0 1.5rem;border-left:2px solid var(--gold);color:var(--ink);font-family:var(--font-display);font-size:clamp(1.45rem,2.3vw,2rem);font-style:italic;line-height:1.45}
.rsvc-table-wrap{overflow-x:auto;border-top:1px solid var(--gold);box-shadow:0 1.5rem 4rem rgb(18 30 50/.08)}.rsvc-table-wrap table{width:100%;min-width:62rem;border-collapse:collapse;background:#fff}.rsvc-table-wrap th,.rsvc-table-wrap td{padding:1.5rem;text-align:left;vertical-align:top;border-right:1px solid #ddd4c8;border-bottom:1px solid #ddd4c8}.rsvc-table-wrap thead th{color:var(--gold-dark);font-size:.75rem;letter-spacing:.09em;text-transform:uppercase}.rsvc-table-wrap tbody th{width:18%;font-family:var(--font-display);font-size:1.18rem;font-weight:500}.rsvc-table-wrap td{color:#4f5c70;line-height:1.6}
.rsvc-retentions{padding:clamp(6rem,10vw,9rem) 0;color:#fff;background:linear-gradient(110deg,#0a1b30,#1d3a60)}.rsvc-retentions__grid{display:grid;grid-template-columns:.82fr 1.18fr;gap:clamp(4rem,10vw,10rem);align-items:start}.rsvc-retentions .rsvc-section-title{margin-bottom:1.5rem}.rsvc-retentions__grid>div>p:not(.eyebrow){color:rgb(238 242 248/.78);font-size:1.05rem;line-height:1.75}.rsvc-retentions ol{margin:0;padding:0;border-top:1px solid rgb(215 183 128/.42);list-style:none}.rsvc-retentions li{display:grid;grid-template-columns:3rem 1fr;gap:1rem;padding:1.35rem 0;border-bottom:1px solid rgb(215 183 128/.24)}.rsvc-retentions li>span{color:var(--gold);font-family:var(--font-display)}.rsvc-retentions li div{display:grid;gap:.35rem}.rsvc-retentions li strong{font-family:var(--font-display);font-size:1.35rem;font-weight:500}.rsvc-retentions li small{color:rgb(238 242 248/.7);font-size:.88rem}
.rsvc-municipal__layout{display:grid;grid-template-columns:.72fr 1.28fr;gap:clamp(3rem,8vw,8rem);align-items:start}.rsvc-municipal__question{padding:2.3rem;border-top:2px solid var(--gold);background:var(--navy);color:#fff}.rsvc-municipal__question small{color:var(--gold);font-size:.75rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase}.rsvc-municipal__question strong{display:block;margin:1rem 0;font-family:var(--font-display);font-size:clamp(1.8rem,3vw,2.5rem);font-weight:500;line-height:1.05}.rsvc-municipal__question p{color:rgb(238 242 248/.72);line-height:1.65}.rsvc-municipal ul{display:grid;grid-template-columns:1fr 1fr;margin:0;padding:0;list-style:none}.rsvc-municipal li{min-height:11rem;padding:1.6rem;border-top:1px solid #d0c3b1;border-right:1px solid #d0c3b1}.rsvc-municipal li span{color:var(--gold-dark);font-family:var(--font-display)}.rsvc-municipal li strong{display:block;margin:1.2rem 0 .55rem;font-family:var(--font-display);font-size:1.25rem;font-weight:500}.rsvc-municipal li p{margin:0;color:#5b6677;line-height:1.55}
.rsvc-mid-cta{padding:3rem 0;border-block:1px solid #d1c4b2;background:#ede6dc}.rsvc-mid-cta .container{display:grid;grid-template-columns:1fr auto;gap:3rem;align-items:center}.rsvc-mid-cta h2{max-width:28ch;margin:.65rem 0;font-family:var(--font-display);font-size:clamp(1.8rem,3vw,2.5rem);font-weight:500}.rsvc-mid-cta p:not(.eyebrow){max-width:50rem;margin:0;color:#536074;line-height:1.65}
.rsvc-documents{padding:clamp(6rem,10vw,10rem) 0;color:#fff;background:var(--navy)}.rsvc-document-shelves{display:grid;grid-template-columns:repeat(4,1fr);margin:0;padding:0;border-top:1px solid var(--gold);border-left:1px solid rgb(215 183 128/.24);list-style:none}.rsvc-document-shelves li{display:grid;gap:.7rem;min-height:12rem;align-content:start;padding:1.6rem;border-right:1px solid rgb(215 183 128/.24);border-bottom:1px solid rgb(215 183 128/.24)}.rsvc-document-shelves span{color:var(--gold);font-family:var(--font-display)}.rsvc-document-shelves strong{margin-top:1.1rem;font-family:var(--font-display);font-size:1.35rem;font-weight:500;line-height:1.2}.rsvc-document-shelves small{color:rgb(238 242 248/.7);font-size:.86rem;line-height:1.55}
.rsvc-process-path{display:grid;grid-template-columns:repeat(3,1fr);gap:0;margin:0;padding:0;border-top:1px solid var(--gold);border-left:1px solid #d5cabb;list-style:none}.rsvc-process-path li{display:grid;grid-template-columns:3rem 1fr;gap:1rem;min-height:11rem;padding:1.6rem;border-right:1px solid #d5cabb;border-bottom:1px solid #d5cabb}.rsvc-process-path>li>span{color:var(--gold-dark);font-family:var(--font-display);font-size:1.1rem}.rsvc-process-path h3{margin:0 0 .7rem;font-family:var(--font-display);font-size:1.45rem;font-weight:500}.rsvc-process-path p{margin:0;color:#566276;line-height:1.6}
.rsvc-boundaries{padding:clamp(6rem,9vw,8rem) 0;color:#fff;background:#203d64}.rsvc-boundaries__grid{display:grid;grid-template-columns:.85fr 1.15fr;gap:clamp(4rem,10vw,10rem)}.rsvc-boundaries__grid>div>p{color:rgb(238 242 248/.78);line-height:1.75}.rsvc-boundaries ul{margin:1.8rem 0;padding:0;border-top:1px solid rgb(215 183 128/.35);list-style:none}.rsvc-boundaries li{padding:1rem 0;border-bottom:1px solid rgb(215 183 128/.22);color:rgb(238 242 248/.8)}.rsvc-boundaries li span{color:var(--gold);font-weight:700}.rsvc-boundaries a{color:#fff;font-weight:700;text-decoration-color:var(--gold);text-underline-offset:.35em}
.rsvc-faq{background:var(--cream)}.rsvc-faq__grid{display:grid;grid-template-columns:.72fr 1.28fr;gap:clamp(4rem,9vw,9rem);align-items:start}.rsvc-faq__grid>div:first-child>p:last-child{max-width:30rem;color:#586477;line-height:1.7}.rsvc-faq .faq-list{border-top:1px solid var(--gold);background:#fff;box-shadow:0 1.5rem 4rem rgb(18 30 50/.08)}
.rsvc-sources{padding:clamp(5rem,8vw,7rem) 0;color:#fff;background:#10243d}.rsvc-sources__grid{display:grid;grid-template-columns:.75fr 1.25fr;gap:clamp(4rem,9vw,9rem);align-items:start}.rsvc-sources p:not(.eyebrow){color:rgb(238 242 248/.72);line-height:1.7}.rsvc-sources ul{margin:0;padding:0;border-top:1px solid rgb(215 183 128/.3);list-style:none}.rsvc-sources li{border-bottom:1px solid rgb(215 183 128/.22)}.rsvc-sources a{display:flex;min-height:3.8rem;align-items:center;justify-content:space-between;color:#fff;text-decoration:none}.rsvc-sources a:hover{color:var(--gold)}
.rsvc-contact{background:#07182b}.rsvc-contact .contact-form{border-top:2px solid var(--gold);background:#172a48}.rsvc-consent{display:flex;gap:.75rem;align-items:flex-start;margin:1.25rem 0;color:rgb(238 242 248/.76);font-size:.88rem;line-height:1.5}.rsvc-consent input{width:1.15rem;height:1.15rem;margin-top:.15rem;accent-color:var(--gold)}
@media(max-width:70rem){.rsvc-hero{min-height:auto}.rsvc-hero__grid{grid-template-columns:1fr;min-height:auto}.rsvc-hero__ledger{max-width:42rem}.rsvc-heading-grid{grid-template-columns:1fr;gap:1.5rem}.rsvc-heading-grid>p{margin:0}.rsvc-map-track,.rsvc-document-shelves{grid-template-columns:repeat(2,1fr)}.rsvc-reconcile__board{grid-template-columns:1fr}.rsvc-reconcile__board i{transform:rotate(90deg);justify-self:center}.rsvc-mid-cta .container{grid-template-columns:1fr}.rsvc-retentions__grid,.rsvc-municipal__layout,.rsvc-boundaries__grid,.rsvc-faq__grid,.rsvc-sources__grid{grid-template-columns:1fr}.rsvc-process-path{grid-template-columns:repeat(2,1fr)}}
@media(max-width:47.99rem){.rsvc-hero{padding-top:var(--header-height)}.rsvc-hero__grid{gap:3rem;padding:3rem 0 5rem}.rsvc-hero h1{font-size:clamp(2.7rem,13.2vw,4rem);line-height:.93}.rsvc-hero__ledger{padding:1.35rem;box-shadow:.75rem .75rem 0 rgb(215 183 128/.08)}.rsvc-hero__ledger li{grid-template-columns:1.8rem .8fr 1.2fr;gap:.45rem}.rsvc-section-title{max-width:none;font-size:clamp(2.25rem,11vw,2.8rem);line-height:1}.rsvc-quick-nav{top:var(--header-height)}.rsvc-signals,.rsvc-reconcile,.rsvc-matrix,.rsvc-municipal,.rsvc-process,.rsvc-faq{padding:5rem 0}.rsvc-signal-lines li{grid-template-columns:2.4rem 1fr;gap:1rem}.rsvc-signal-lines li>p{grid-column:2}.rsvc-map-track,.rsvc-document-shelves,.rsvc-process-path{grid-template-columns:1fr}.rsvc-map-track li,.rsvc-document-shelves li{min-height:auto}.rsvc-retentions{padding:5rem 0}.rsvc-municipal ul{grid-template-columns:1fr}.rsvc-mid-cta .button{width:100%}.rsvc-table-wrap{margin-right:calc(var(--page-gutter)*-1)}.rsvc-contact .contact__grid{gap:2.5rem}}
@media(max-width:23.5rem){.rsvc-hero__ledger li{grid-template-columns:1.7rem 1fr}.rsvc-hero__ledger li small{grid-column:2}.rsvc-hero__actions .button{width:100%}.rsvc-signal-lines li{grid-template-columns:1fr}.rsvc-signal-lines li>p{grid-column:1}.rsvc-document-shelves strong{font-size:1.2rem}}
@media(prefers-reduced-motion:reduce){.rsvc-page *{scroll-behavior:auto!important;transition:none!important}}
@media(min-width:70.01rem){.rsvc-page .rsvc-hero h1{max-width:16ch;font-size:clamp(3.2rem,4.5vw,4.45rem)}}
.rsvc-boundaries__links{display:grid;gap:.85rem;justify-items:start}
@media(min-width:70.01rem){.rsvc-map-track{position:relative}.rsvc-map-track::before{position:absolute;top:50%;right:2.25rem;left:2.25rem;height:1px;background:linear-gradient(90deg,transparent,var(--gold) 8%,var(--gold) 92%,transparent);content:""}.rsvc-map-track li{z-index:1;background:linear-gradient(180deg,var(--navy) 0 48%,rgb(17 41 68/.96) 48%)}.rsvc-reconcile__board{position:relative;padding:2rem;border:1px solid #d2c4b1;background:linear-gradient(90deg,rgb(255 255 255/.42),rgb(215 183 128/.08))}.rsvc-reconcile__board div{box-shadow:0 1rem 2.5rem rgb(18 30 50/.08)}.rsvc-reconcile__board i{font-size:1.35rem}}