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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Americas CorridorsUse when asked about Americas Corridors. Quick ReferenceVotes: 0GitHub stars: 478
- Andorra IgiAndorra IGI indirect tax for entrepreneurs, professionals and importers in tax year 2026. Covers registration thresholds and voluntary status, domestic goods and services, place of supply, foreign digital services, import valuation, reverse charge, zero and reduced rates, input deduction, investment cars, private use, bad debts, corrections, credit carryforward, refunds and business closure. Includes the half-yearly, quarterly and monthly filing thresholds, invoice evidence, property payment ...Votes: 0GitHub stars: 478
- Ao Company FormationSource-cited draft: company formation & entity choice for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ao Corporate Income TaxAngola corporate income tax (Imposto Industrial) for tax year 2026, built from Lei 14/25 (the 2026 State Budget law), the tax codes and the AGT Portal do Contribuinte. Use when someone asks about corporate income tax (Imposto Industrial) in Angola: rates, who is liable, what is taxed, the deadlines on the AGT Calendario Fiscal 2026, the portal menu path for filing, and the penalties the opened sources state. Covers companies, individuals and employers as stated in the scope section. Figures t...Votes: 0GitHub stars: 478
- Ao Cross BorderAngola cross-border tax for tax year 2026, built from Lei 14/25 (the 2026 State Budget law), the tax codes and the AGT Portal do Contribuinte. Use when someone asks about cross-border tax in Angola: rates, who is liable, what is taxed, the deadlines on the AGT Calendario Fiscal 2026, the portal menu path for filing, and the penalties the opened sources state. Covers companies, individuals and employers as stated in the scope section. Figures that could not be read in an official source are ma...Votes: 0GitHub stars: 478
- Ao Income TaxAngola personal income tax (IRT) for tax year 2026, built from Lei 14/25 (the 2026 State Budget law), the tax codes and the AGT Portal do Contribuinte. Use when someone asks about personal income tax (IRT) in Angola: rates, who is liable, what is taxed, the deadlines on the AGT Calendario Fiscal 2026, the portal menu path for filing, and the penalties the opened sources state. Covers companies, individuals and employers as stated in the scope section. Figures that could not be read in an offi...Votes: 0GitHub stars: 478
- Ao Payroll SocialAngola payroll and social contributions for tax year 2026, built from Lei 14/25 (the 2026 State Budget law), the tax codes and the AGT Portal do Contribuinte. Use when someone asks about payroll and social contributions in Angola: rates, who is liable, what is taxed, the deadlines on the AGT Calendario Fiscal 2026, the portal menu path for filing, and the penalties the opened sources state. Covers companies, individuals and employers as stated in the scope section. Figures that could not be r...Votes: 0GitHub stars: 478
- Ao Tax OverviewAngola tax overview for tax year 2026, built from Lei 14/25 (the 2026 State Budget law), the tax codes and the AGT Portal do Contribuinte. Use when someone asks about tax overview in Angola: rates, who is liable, what is taxed, the deadlines on the AGT Calendario Fiscal 2026, the portal menu path for filing, and the penalties the opened sources state. Covers companies, individuals and employers as stated in the scope section. Figures that could not be read in an official source are marked unv...Votes: 0GitHub stars: 478
- Ao Transfer PricingAngola transfer pricing for tax year 2026, built from Lei 14/25 (the 2026 State Budget law), the tax codes and the AGT Portal do Contribuinte. Use when someone asks about transfer pricing in Angola: rates, who is liable, what is taxed, the deadlines on the AGT Calendario Fiscal 2026, the portal menu path for filing, and the penalties the opened sources state. Covers companies, individuals and employers as stated in the scope section. Figures that could not be read in an official source are ma...Votes: 0GitHub stars: 478
- Ao Vat GstAngola VAT (IVA) for tax year 2026, built from Lei 14/25 (the 2026 State Budget law), the tax codes and the AGT Portal do Contribuinte. Use when someone asks about VAT (IVA) in Angola: rates, who is liable, what is taxed, the deadlines on the AGT Calendario Fiscal 2026, the portal menu path for filing, and the penalties the opened sources state. Covers companies, individuals and employers as stated in the scope section. Figures that could not be read in an official source are marked unverifie...Votes: 0GitHub stars: 478
- Ar Company FormationSource-cited draft: company formation & entity choice for Argentina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ar Corporate Income TaxSource-cited draft: corporate income tax for Argentina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ar Income TaxUse this skill whenever asked about Arkansas individual income tax for self-employed individuals or sole proprietors — filing Form AR1000F, AR estimated tax, Arkansas tax brackets, Arkansas deductions, or any query involving Arkansas state income tax compliance. Trigger on phrases like \"Arkansas income tax\", \"AR income tax\", \"Form AR1000F\", \"Arkansas estimated tax\", \"Arkansas self-employed tax\", \"DFA income tax\", or \"Ark. Code Ann. §26-51\".Votes: 0GitHub stars: 478
- Ar MonotributoUse this skill whenever asked about the Argentine Monotributo simplified tax regime. Trigger on phrases like \"monotributo\", \"regimen simplificado\", \"AFIP\", \"DAS monotributo\", \"categorias monotributo\", \"impuesto integrado\", \"monotributista\", or any question about the unified monthly payment, category thresholds, or obligations for small self-employed individuals in Argentina. Covers the unified monthly payment (impuesto integrado + aportes jubilatorios + obra social), revenue-bas...Votes: 0GitHub stars: 478
- Ar Sales TaxUse this skill whenever asked about Arkansas sales and use tax. Trigger on phrases like \"Arkansas sales tax\", \"AR sales tax\", \"DFA\", \"A.C.A. §26-52\", \"Arkansas grocery tax\", \"Arkansas SST\". ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Ar Social ContributionsUse this skill whenever asked about Argentine self-employed social contributions (aportes autónomos). Trigger on phrases like \"aportes autónomos\", \"categoría autónomos\", \"jubilación autónomos\", \"PAMI autónomos\", \"cuánto pago de autónomo\", \"contribuciones SIPA\", or any question about Argentine social security obligations for self-employed individuals. Covers Categories I-V, retirement (SIPA), PAMI (INSSJP), and obra social contributions, monthly fixed amounts, VEP payment, and edge...Votes: 0GitHub stars: 478
- Ar Tax OverviewSource-cited draft: tax overview for Argentina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ar Vat ReturnArgentine VAT return (IVA -- Impuesto al Valor Agregado) for self-employed individuals under the regimen general. Covers the standard 21% rate, reduced 10.5%, increased 27%, monthly filing via AFIP SIAP/web, debito/credito fiscal computation, and withholding/perception regimes. Primary source: Ley 23.349 (Ley de IVA) and its regulatory decree (Decreto 692/98).Votes: 0GitHub stars: 478
- Argentina Income TaxUse this skill whenever asked about Argentine income tax (Impuesto a las Ganancias) for self-employed individuals (autónomos / profesionales independientes). Trigger on phrases like \"Ganancias\", \"impuesto a las ganancias\", \"autónomo Argentina\", \"monotributo vs responsable inscripto\", \"cuarta categoría\", \"deducciones personales\", \"ganancia no imponible\", \"bienes personales\", \"DDJJ Ganancias\", \"ARCA\", \"AFIP\", \"CUIT\", \"income tax Argentina\", \"anticipos ganancias\", or ...Votes: 0GitHub stars: 478
- Argentina IvaUse this skill whenever asked to prepare, review, or classify transactions for an Argentina IVA (Impuesto al Valor Agregado) return or advise on Argentine VAT registration, filing, and AFIP compliance. Trigger on phrases like \"prepare IVA return\", \"Argentine VAT\", \"IVA Argentina\", \"AFIP\", \"CUIT\", or any Argentina IVA request. ALWAYS read this skill before touching any Argentina IVA work.Votes: 0GitHub stars: 478
- Arizona Sales TaxUse this skill whenever asked about Arizona sales tax, Arizona Transaction Privilege Tax (TPT), Arizona use tax, Arizona tax nexus, or any request involving Arizona state-level consumption taxes. Trigger on phrases like \"Arizona sales tax\", \"AZ sales tax\", \"TPT\", \"Transaction Privilege Tax\", \"Arizona DOR\", or any request involving Arizona TPT compliance. CRITICAL -- Arizona has a Transaction Privilege Tax on the SELLER, not a traditional sales tax. ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Arkansas Sales TaxUse this skill whenever asked about Arkansas sales and use tax. Trigger on phrases like \"Arkansas sales tax\", \"AR sales tax\", \"DFA\", \"A.C.A. §26-52\", \"Arkansas grocery tax\", \"Arkansas SST\". ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Armenia Income TaxPrepare Armenia 2026 individual income-tax workpapers for salary, interest, royalty, rent, dividends, ordinary property and foreign-income credit, with ordinary refund and personal cross-border methods. Distinguishes personal income from entrepreneur business regimes, taxable versus reportable receipts, accrual/payment events, tax-agent withholding and annual prefill. Explains the separate 2025 declaration filed in 2026 and general 2026 filing dates. Includes two reproducible examples and pre...Votes: 0GitHub stars: 478
- Armenia PayrollUse for Armenian ordinary 2026 salary payroll, distinct accrued salary and paid contract-income bases, PIT, pension participation and caps, stamp and health entry/continuation. Reconcile employee net pay, employer-funded exceptions, registration, the published monthly calculation and separate health obligations. Includes two conditional examples with supplementary controls preserved in the research record and the qualifying voluntary-pension deduction method. Trigger on Armenia payroll, salar...Votes: 0GitHub stars: 478
- Armenia Social ContributionsUse for Armenian 2026 pension social payments, military stamp and universal health insurance. Establish participation, residence status, age, elections, income class, register entry and continuation before calculating employee or entrepreneur amounts. Covers ordinary monthly and annual pension caps, elected participants, employer-funded childcare, stamp populations and periods, health funding and separate transitional reporting/payment. Includes two conditional examples with supplementary con...Votes: 0GitHub stars: 478
- Armenia Tax OptimizationUse for 2026 Armenian business-regime comparisons and lawful tax planning for a company or individual entrepreneur. Separates ordinary company profit tax, turnover-tax eligibility and activity rates, entrepreneur profit tax and micro-business conditions. Test the legal form, activity classification, exclusions, turnover and election dates before comparing amounts. Trigger on Armenia tax regime, microenterprise, turnover tax, individual entrepreneur, LLC comparison or business tax planning. In...Votes: 0GitHub stars: 478
- Armenia VatUse for ordinary Armenian VAT in 2026, including taxable-person status, registration, place of supply, goods and service tax points, net or inclusive prices, output tax and input recovery. Separates domestic invoices, non-EAEU imports, EAEU imports and recipient-accounted foreign services, with timing, documentary and later-use conditions. Trigger on Armenia VAT, import VAT, tax invoice confirmation, mixed use, refunds, return preparation or foreign-service reverse charge. Includes two reprod...Votes: 0GitHub stars: 478
- Asia Pacific CorridorsUse when asked about Asia Pacific Corridors. Quick ReferenceVotes: 0GitHub stars: 478
- At Company FormationSource-cited draft: company formation & entity choice for Austria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- At Corporate Income TaxAustrian corporate income tax (Körperschaftsteuer, KöSt) for tax year 2026: GmbH, AG, FlexCo and foreign companies with Austrian income. Covers liability (seat or management), the 23% rate (KStG § 22(1)) and the enacted 24% on income above EUR 1,000,000 for financial years starting after 31 December 2027, the minimum tax (EUR 500 a year for a GmbH, EUR 3,500 for an AG), the 75% loss offset limit (§ 8(4) Z 2), the participation exemption and international participations (§§ 10 and 10a), group ...Votes: 0GitHub stars: 478
- At Cross BorderUse this skill for Austrian tax when a person or company crosses the Austrian border. Covers unlimited and limited tax liability for individuals (home, habitual abode, the six-month rule, the 70-day second-home rule) and for companies (seat or place of management); the inbound Zuzugsbegünstigung for researchers (30% allowance for five years); the exit tax on leaving (Wegzugsbesteuerung) with deferral or instalments for EU/EEA moves; non-residents with Austrian employment, rental or capital in...Votes: 0GitHub stars: 478
- At Income TaxAustrian income tax (Einkommensteuer) for resident individuals, tax year 2026: employees, pensioners, sole traders, freelancers and private landlords. Covers the 2026 bands (0/20/30/40/48/50/55%) as indexed by two thirds of 2.6% inflation, the credits (Verkehrsabsetzbetrag, sole-earner and single-parent, pensioner, Pendlereuro), Familienbonus Plus and Kindermehrbetrag, the Gewinnfreibetrag (15% on the first EUR 33,000), the Basispauschalierung (6% or 15%, EUR 420,000 limit), the 2026 investme...Votes: 0GitHub stars: 478
- At Payroll And Social InsuranceUse this skill for Austrian payroll in tax year 2026: monthly wage tax (Lohnsteuer), the 13th and 14th salaries at 6% within the Jahressechstel, employee and employer social insurance under the ASVG (18.07% and 20.98% outside Vienna), the EUR 6,930 maximum contribution base, the employer's levies (DB 3.7%, DZ, Kommunalsteuer 3%, MV 1.53%), tax-free supplements under EStG § 68 (EUR 400 a month for dirt, hardship, danger, Sunday, holiday and night work, plus 50% overtime supplements for the fir...Votes: 0GitHub stars: 478
- At Svs ContributionsAustrian social insurance for the self-employed, tax year 2026, collected by the SVS: pension (18.5% GSVG, 20% FSVG), health (6.8%), accident insurance (EUR 12.95 a month) and the Selbständigenvorsorge (1.53%), for trade licence holders (Gewerbetreibende), Neue Selbständige and FSVG freelancers. Covers the 2026 minimum base (EUR 551.10 a month) and maximum base (EUR 8,085 a month, EUR 97,020 a year), the provisional base for new businesses and from year four (factor 1.181), the Nachbemessung,...Votes: 0GitHub stars: 478
- At Tax OverviewSource-cited draft: tax overview for Austria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- At Transfer PricingAustrian transfer pricing (Verrechnungspreise) for tax year 2026: Austrian companies and permanent establishments dealing with related companies abroad. Covers the arm's length rule in § 6 Z 6 EStG and treaty Article 9, hidden distributions under § 8(2) KStG and the KESt that follows (27.5%, or 23% for a company shareholder, grossed up when the company bears it), the VPR 2021 guidelines (methods, low value-adding services at cost plus 5%, financing), the VPDG master file and local file above ...Votes: 0GitHub stars: 478
- At Vat ReturnAustrian VAT (Umsatzsteuer) for tax year 2026, worked box by box: how to turn a business's bank statement and invoices into the advance return (Umsatzsteuervoranmeldung, UVA, form U 30) and the annual return (U 1) under the Umsatzsteuergesetz 1994 as in force on 26 October 2026. Covers the 20%, 13% and 10% rates, the 4.9% rate on listed basic foods from 1 July 2026, the end of the 0% photovoltaic rate, the small business exemption (EUR 55,000 with the 10% tolerance) and the EU SME scheme (EUR...Votes: 0GitHub stars: 478
- Au Amending Individual Income Tax Return PeriodHow an Australian individual requests or receives an amendment to an income tax assessment, the time limit that applies, and how shortfall penalties and the reasonably arguable position test work — for tax agents and accountants advising individual clients.Votes: 0GitHub stars: 478
- Au Bas PreparationUse this skill to prepare, review or check an Australian business activity statement (BAS) from end to end, for any entity type. It covers the preparation workflow: gathering records, reconciling the accounts to the ledger, confirming the reporting cycle and accounting basis, mapping amounts to BAS labels, separating PAYG withholding from PAYG instalments, handling adjustments and corrections, calculating the net amount, and lodging and paying. Trigger on phrases like \"prepare BAS\", \"BAS p...Votes: 0GitHub stars: 478
- Au Capital Gains 2Australian resident investment CGT before 1 July 2027: identify events, calculate cost bases and losses, and test discounts and small business concessions.Votes: 0GitHub stars: 478
- Au Capital GainsUse this skill for any Australian capital gains tax question, for any entity type. Trigger on: \"CGT Australia\", \"capital gains Australia\", \"sell shares Australia\", \"50% CGT discount\", \"cost base Australia\", \"capital loss\", \"carry forward capital losses\", \"small business CGT concessions\", \"SBCGT\", \"active asset test\", \"15-year exemption\", \"retirement exemption CGT\", \"CGT rollover\", \"CGT event A1\", \"main residence exemption\", \"Australian CGT\", \"sell my Australia...Votes: 0GitHub stars: 478
- Au Company TaxUse this skill whenever asked about Australian company income tax for private small/medium companies -- the 25% base rate entity rate versus the 30% standard rate, base rate entity passive income (BREPI), aggregated turnover, franking dividends, maximum franking credits, the franking account, benchmark franking percentage, franking deficit tax, carry-forward tax losses (continuity of ownership or similar business test), company tax return due dates, PAYG instalments, or bucket companies recei...Votes: 0GitHub stars: 478
- Au Crypto Tax 2Australian crypto tax: reconcile holdings, classify transactions, value rewards and distinguish current ATO guidance from draft rulings.Votes: 0GitHub stars: 478
- Au Crypto TaxUse this skill whenever asked about Australian cryptocurrency taxation. Trigger on phrases like \"crypto tax Australia\", \"Bitcoin CGT\", \"ATO crypto\", \"crypto capital gains\", \"personal use asset crypto\", \"staking income\", \"airdrop tax\", \"DeFi tax Australia\", \"crypto cost base\", \"crypto trading tax\", \"Coinbase tax\", \"Swyftx tax\", \"CoinSpot tax\", \"NFT tax Australia\", or any question about how cryptocurrency is taxed by the ATO. This skill covers CGT treatment of crypto...Votes: 0GitHub stars: 478
- Au Deceased EstatesUse this skill whenever a client has died or a deceased estate needs tax work -- the date-of-death final return and DECEASED annotation, notifying the ATO, trust returns for the estate, stages of administration and present entitlement under IT 2622, section 99 concessional rates for the first three income years versus the compressed year-4+ bands, Division 128 CGT on death, the 2-year main residence window and PCG 2019/5, CGT event K3, super death benefits via the estate, testamentary trusts,...Votes: 0GitHub stars: 478
- Au Deductions OffsetsUse this skill to work out what an Australian taxpayer can claim: deductions, tax offsets, rebates, credits, capital allowances and small business concessions, and how they interact. It maps the general \"credits, reliefs, deductions and allowances\" category onto Australian concepts, which behave differently from each other. Trigger on phrases like \"what can I claim\", \"tax deductions Australia\", \"work-related expenses\", \"$1,000 standard deduction\", \"instant tax deduction\", \"tax of...Votes: 0GitHub stars: 478
- Au Div7aUse this skill whenever asked about Division 7A of the ITAA 1936 -- private company loans, payments or debt forgiveness to shareholders or their associates, complying loan agreements, minimum yearly repayments, the benchmark interest rate, distributable surplus, unpaid present entitlements (UPEs) to corporate beneficiaries after Bendel, use of company assets by shareholders, or deemed dividends. Trigger on phrases like \"Div 7A\", \"Division 7A\", \"shareholder loan\", \"director loan account...Votes: 0GitHub stars: 478
- Au DsspUse this skill to classify Australian Dividend Substitution Share Plan transactions and maintain share parcel tax records for the 2026-27 income year. Covers Australian resident individuals, companies, trusts and complying superannuation funds holding shares on capital account, subject to the applicable scheme ruling. Trigger phrases include DSSP, dividend substitution share plan, bonus share plan, AFIC bonus shares, Argo DSSP, dividend reinvestment versus DSSP, inherited acquisition date and...Votes: 0GitHub stars: 478
- Au Employment Termination PaymentsUse this skill for any Australian employment termination question: employment termination payments (ETPs), genuine redundancy, the tax-free redundancy limit, the ETP cap and whole-of-income cap, unused annual and long service leave on termination, payment in lieu of notice, ETP codes and STP reporting, delayed termination payments and death benefit ETPs. Trigger on \"ETP\", \"redundancy payment\", \"genuine redundancy tax-free\", \"lump sum D\", \"Schedule 11\", \"Schedule 7\", \"termination ...Votes: 0GitHub stars: 478
- Au Fbt YearUse this skill whenever asked about the Australian FBT annual cycle -- the FBT year (1 April to 31 March, not the income year), return lodgment dates (21 May self, 25 June agent-electronic), quarterly BAS instalments and variation, what goes in the return (Type 1/2 grossed-up aggregates, employee contributions, otherwise-deductible), the STP/RFBA interplay (reported by 14 July against the following income year), small-employer annual RFBA reporting, paper-to-digital transition, and exemption/...Votes: 0GitHub stars: 478