All authors
Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Mn PayrollMinnesota Payroll Compliance Skill (Tax Year 2025)Votes: 0GitHub stars: 478
- Mn Sales TaxUse this skill whenever asked about Minnesota sales and use tax. Trigger on phrases like \"Minnesota sales tax\", \"MN sales tax\", \"M.S. 297A\", \"Minnesota DOR\". NOTE -- Minnesota EXEMPTS clothing. ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Mn Tax OverviewSource-cited draft: tax overview for Mongolia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mo Company FormationSource-cited draft: company formation & entity choice for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mo Corporate Income TaxSource-cited draft: corporate income tax for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mo Income TaxUse this skill whenever asked about Missouri individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like \"Missouri income tax\", \"MO income tax\", \"Form MO-1040\", \"Missouri DOR\", \"RSMo § 143\".Votes: 0GitHub stars: 478
- Mo Payroll SocialSource-cited draft: payroll & social contributions for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mo PayrollTier 2 Missouri content skill for employer payroll compliance covering tax year 2025. Includes the MO PIT brackets up to 4.95% (phasing down via revenue triggers), MO W-4 state W-4, MO-941 monthly/quarterly withholding, MO-W-3 annual reconciliation, MO UI wage base $9,500 with rates 0-9.75%, the Kansas City and St. Louis 1% local earnings taxes applicable to both residents and non-resident workers, and 20-factor worker classification test.Votes: 0GitHub stars: 478
- Mo Sales TaxUse this skill whenever asked about Missouri sales and use tax. Trigger on phrases like \"Missouri sales tax\", \"MO sales tax\", \"RSMo 144\", \"MyTax Missouri\". NOTE -- Missouri was the LAST state to enact economic nexus (Jan 1, 2023). ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Mo Tax OverviewSource-cited draft: tax overview for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mo Vat GstSource-cited draft: vat / gst for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Moldova Income TaxCompute Moldova individual income tax for 2026 after classifying residence, citizenship, source, legal activity and the actual tax regime. Covers annual ordinary income, sole-trader and professional profit, personal/spouse/dependent exemptions, actual contribution and personal deductions, capital gains, final withholding, property rentals, foreign-tax credit and separate retail, plant-purchasing and independent-service regimes. Use for CET18, annual personal tax, self-employed tax, freelancer...Votes: 0GitHub stars: 478
- Moldova PayrollCompute Moldova payroll withholding for 2026 using the cumulative income-tax method, documented exemption months and separate social/medical contribution bases. Covers ordinary private and public employers, listed aviation conditions, qualifying agriculture, joiners, leavers, advances, benefits, corrections, IT-park transitions, nonresident source rules and treaty evidence. Use for salary tax, gross to net, CNAS, CNAM, IPC21, IRM19, personal and dependent exemptions, payment timing and payrol...Votes: 0GitHub stars: 478
- Moldova Social ContributionsCompute Moldova social contributions and compulsory medical insurance for 2026. Distinguish ordinary private and public employers, special aviation roles, agricultural relief, IT-park insured income, independent physicians and justice professions, fixed-contribution categories, patents, taxi transitions, day workers and independent service entrepreneurs. Apply the social minimum base and separate part-time contribution floor, and distinguish salary accrual from medical-premium payment timing....Votes: 0GitHub stars: 478
- Moldova Tax OptimizationCompare legally available Moldova tax regimes and owner extraction for 2026. Covers actual IT-park status and permitted activities, cumulative seventy-percent eligibility, the monthly sales base and employee minimum, included and separate taxes, annual verification, entry and exit, ordinary income tax, the eligible four-percent SME regime, dividends and employment classification. Use for Moldova tax planning, IT Park seven-percent tax, minimum per employee, non-IT revenue, small-business regi...Votes: 0GitHub stars: 478
- Moldova VatUse this Guide for Moldova VAT (TVA) registration, output tax, input credits, mixed supplies, imports, exported services, tax points and the monthly VAT12 reconciliation for 2026. It covers ordinary registered businesses and explains separate obligations for unregistered service importers, specified property purchasers, energy traders and nonresident electronic-service suppliers. Trigger on Moldova VAT, TVA Moldova, VAT12, imported SaaS, input deduction or SFS VAT filing. Load alongside vat-w...Votes: 0GitHub stars: 478
- Monaco VatMonaco VAT working paper for 2026 using the Monaco turnover tax code and the France Monaco convention. Covers standard rate calculations, ordinary franchise thresholds, start date and threshold crossing tests, input deduction, business service reverse charge, monthly or permitted quarterly filing, Monaco DSF procedures and statutory penalties. Use for Monaco TVA, VAT returns, small business exemption and foreign service questions. Requires transaction evidence and the assigned filing calendar...Votes: 0GitHub stars: 478
- Mongolia VatUse this skill whenever asked to prepare, review, or classify transactions for a Mongolia VAT return for any client. Trigger on phrases like \"Mongolia VAT\", \"MTA filing\", \"NUAT\", or any request involving Mongolia VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Mongolia VAT work.Votes: 0GitHub stars: 478
- Montenegro Income TaxMontenegro personal income tax (porez na dohodak fizičkih lica) for tax year 2026, from the Personal Income Tax Law as amended by 160/25 (from 1 January 2026) and 70/26 (from 21 May 2026). Covers residence and scope, the monthly salary bands (0, 9 and 15% at EUR 700 and 1,000), the annual bands for a principal independent activity (0, 9 and 15% at EUR 8,400 and 12,000), the flat 15% for supplementary entrepreneurs, occasional work, rent, capital income, capital gains, sport, royalties, other ...Votes: 0GitHub stars: 478
- Montenegro PayrollMontenegro employee payroll for tax year 2026. Covers salary income tax withheld on gross pay (0% to EUR 700 a month, 9% to EUR 1,000, 15% above), employee contributions (pension 10%, unemployment 0.5%), employer charges (pension 0% since October 2024, unemployment 0.5%, Labour Fund 0.2%), the municipal surtax (prirez, up to 13% of the tax, 15% in Podgorica and Cetinje) as an employer cost, the 0.27% Chamber of Economy and Chamber of Crafts dues, the disability-employment quota and levy, tax-...Votes: 0GitHub stars: 478
- Montenegro Social ContributionsMontenegro compulsory social insurance contributions for 2026 under the Law on Compulsory Social Insurance Contributions as amended by 160/25. Covers who pays (employees, entrepreneurs, employed people with a supplementary business, board members, contract recipients, farmers, clergy, posted and foreign workers), the 2026 rates (pension and disability 10% employee and 0% employer, unemployment 0.5% plus 0.5%, entrepreneurs 1%, Labour Fund 0.2%, additional service 6% to 28%), the bases (gross ...Votes: 0GitHub stars: 478
- Montenegro Tax OptimizationTax planning for a self-employed person or small company owner in Montenegro for tax year 2026. Covers the progressive tax on a sole trader's principal business income (0% up to EUR 8,400, 9% up to EUR 12,000, 15% above), the annual lump-sum (pausal) regime for principal business turnover below EUR 30,000.01 with its application dates, payment rule, excluded activities and VAT bar, the contribution base for sole traders, the municipal surtax ceilings (13%, or 15% in Podgorica and Cetinje), th...Votes: 0GitHub stars: 478
- Montenegro VatMontenegro value added tax (PDV) for 2026 under the VAT Law as amended by Official Gazette 12/26 (in force 6 February 2026, building land taxable from 1 April 2026). Covers who must register (EUR 30,000 in the last 12 months, application by the 20th of the next month), the 21% standard rate, the 7% and 15% reduced lists (bread, flour and sunflower oil at 7%: their 2022 zero rate ended on 31 December 2022), 0% supplies including exports, exemptions, tax point and advances, import VAT, place of...Votes: 0GitHub stars: 478
- Morocco Corporate Income TaxUse this skill whenever asked about Morocco company tax (impot sur les societes, IS) for tax year 2026: who pays, the 20%, 35% and 40% rates for years opened from 1 January 2026, the MAD 100 million test, the tax result, the cotisation minimale, four instalments, the three-month return, penalties and non-resident companies. Trigger on phrases like \"impot sur les societes Maroc\", \"IS Maroc\", \"Morocco corporate tax\", \"acomptes provisionnels\", \"cotisation minimale societe\". Replies in ...Votes: 0GitHub stars: 478
- Morocco PayrollMorocco payroll for tax year 2026: employer withholding of IR on salaries, CNSS, AMO and vocational training tax, and the payslip. Covers the 2026 scale, frais professionnels, family reductions, exempt items, intern and new-company reliefs, special categories, the monthly and annual filings, and penalties. Use for bulletin de paie, IR salarial, salaire net, SIMPL-IR, Damancom, 9421, charges patronales, or the cost of hiring in Morocco. CNSS rates in this skill are the latest we could read and...Votes: 0GitHub stars: 478
- Morocco Professional Income TaxUse this skill whenever asked about Morocco personal income tax (Impot sur le Revenu, IR) on professional or business income under the real net result (RNR) or simplified net result (RNS) systems, for tax year 2026. Covers the Art. 73 scale, the Art. 74 family reduction, business income, deductible and non-deductible charges, the cotisation minimale, the annual revenu global return, deadlines and penalties. Trigger on phrases like \"impot sur le revenu Maroc\", \"Morocco income tax\", \"IR pr...Votes: 0GitHub stars: 478
- Morocco VatUse this skill whenever asked to prepare, review or classify transactions for a Morocco VAT (TVA, taxe sur la valeur ajoutee) return for tax year 2026. Covers who is liable, the two rates of 20% and 10% with the end of the 2024 to 2026 transition, exemptions with deduction (Art. 92) against exemptions without deduction (Art. 91), the cash basis and the option for the debit basis, the deduction right, prorata, excluded input tax, non-resident supplies, monthly and quarterly returns, and late f...Votes: 0GitHub stars: 478
- Moving To Malta Tax ResidenceCross-border skill for individuals moving to Malta, tax year 2026. Maps the residence routes and what each one taxes: ordinary residence on the remittance basis for non-domiciled residents (EUR 5,000 minimum tax where foreign income is EUR 35,000 or more), the Global Residence Programme (15% on remitted foreign income, EUR 15,000 minimum, property from EUR 220,000 or rent from EUR 8,750) and its EU counterpart, the Malta Permanent Residence Programme as an immigration status, the 2026 Highly ...Votes: 0GitHub stars: 478
- Mozambique Income TaxUse this skill whenever asked about Mozambique personal income tax (IRPS) for employees, self-employed individuals, and small businesses. Trigger on phrases like \"how much IRPS do I pay\", \"Modelo 10\", \"income tax return Mozambique\", \"IRPS rates\", \"PAYE Mozambique\", \"INSS contributions\", \"ISPC simplified regime\", \"first category income\", \"second category income\", \"imposto sobre o rendimento\", \"rendimento colectável\", \"self-employed tax Mozambique\", \"pagamentos por cont...Votes: 0GitHub stars: 478
- Mozambique PayrollUse this skill whenever asked about Mozambique payroll processing for employed persons. Trigger on phrases like \"Mozambique payroll\", \"IRPS withholding\", \"IRPS Moçambique\", \"INSS deduction\", \"segurança social Moçambique\", \"PAYE Mozambique\", \"Form 19\", \"Modelo 19\", \"M/19\", \"tax withholding Mozambique\", \"salário líquido Moçambique\", \"net salary Mozambique\", \"employer INSS Mozambique\", \"salário mínimo Moçambique\", \"minimum wage Mozambique\", \"MAIBOR penalty\", \"gro...Votes: 0GitHub stars: 478
- Mozambique Social ContributionsUse this skill whenever asked about Mozambique social security contributions (INSS), payroll, or personal income tax (IRPS) for employees, employers, or self-employed individuals. Trigger on phrases like \"how much INSS do I pay\", \"Mozambique social security\", \"INSS employer rate\", \"INSS employee 3%\", \"Segurança Social\", \"Instituto Nacional de Segurança Social\", \"Mozambique payroll tax\", \"IRPS calculation\", \"Mozambique income tax brackets\", \"PAYE Mozambique\", \"salário míni...Votes: 0GitHub stars: 478
- Mozambique VatUse this skill whenever asked to prepare, review, or classify transactions for a Mozambique VAT (IVA) return. Standard rate 16%, reduced 5%. ISPC simplified regime for small taxpayers. Portuguese-language terminology. ALWAYS read before handling Mozambique IVA work.Votes: 0GitHub stars: 478
- Mq Antilles Goods MovementsMartinique goods-movement reference for businesses dispatching or receiving goods within the Guadeloupe–Martinique single fiscal territory. Explains the distinction between ordinary cleared goods and suspensive regimes, accompanying evidence, the monthly dispatch declaration and its working-day deadline. Separates sold goods, own-stock movements and temporary movements, and identifies the records needed to reconcile dispatches. This narrow Guide uses the official July 2025 customs circular ra...Votes: 0GitHub stars: 478
- Mr Company FormationPrepare a source-based Mauritania research file for entity choice and APIM registration dossier preparation in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrases include Mauritania tax, DGI, taxpa...Votes: 0GitHub stars: 478
- Mr Corporate Income TaxPrepare a source-based Mauritania research file for ordinary company profit and minimum-tax computation in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrases include Mauritania tax, DGI, taxpayer ...Votes: 0GitHub stars: 478
- Mr Cross BorderPrepare a source-based Mauritania research file for nonresident PE, payment classification and withholding preparation in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrases include Mauritania tax,...Votes: 0GitHub stars: 478
- Mr Income TaxPrepare a source-based Mauritania research file for individual business profit, employment and property-income classification in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrases include Mauritan...Votes: 0GitHub stars: 478
- Mr Payroll SocialPrepare a source-based Mauritania research file for employer salary withholding, CNSS, private-sector CNAM and apprenticeship process in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrases include ...Votes: 0GitHub stars: 478
- Mr Tax OverviewPrepare a source-based Mauritania research file for tax-category routing and source-currentness triage in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrases include Mauritania tax, DGI, taxpayer r...Votes: 0GitHub stars: 478
- Mr Transfer PricingPrepare a source-based Mauritania research file for arm’s-length adjustments, annual disclosure, documentation and country-by-country reporting in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrase...Votes: 0GitHub stars: 478
- Mr Vat GstPrepare a source-based Mauritania research file for ordinary VAT classification, registration, output/input and return preparation in the 2026 country pack. Use this Guide to identify the taxpayer, classify the transaction, assemble the relevant documents and compare the cited statutory baseline with later amendments. It covers the stated ordinary cases, computation conditions, filing obligations and worked decisions, with official source links and explicit limits. Trigger phrases include Mau...Votes: 0GitHub stars: 478
- Ms Corporate Income TaxMontserrat corporate income tax reference checked for 2026 against the official Income and Corporation Tax Act consolidation. Covers the standard company rate, the distinction between accounting profit and chargeable income, selected expense restrictions, annual return requirements and instalment payments. Includes an illustrative tax reconciliation and a separate prior-assessment instalment example. Use after company residence, taxable scope and the relevant accounting period have been estab...Votes: 0GitHub stars: 478
- Ms Income TaxUse this skill whenever asked about Mississippi individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like \"Mississippi income tax\", \"MS income tax\", \"Form 80-105\", \"Mississippi DOR\", \"Miss. Code Ann. § 27-7\".Votes: 0GitHub stars: 478
- Ms Nonresident WithholdingMontserrat nonresident withholding tax reference checked for 2026 against the official consolidated Income and Corporation Tax Act. Covers domestic rates for dividends, property rentals and other specified income payments, year-end accrual treatment, certificates, remittance timing and payer liability. Includes gross-payment examples and an accrual example to distinguish withholding from cash settlement. Use only after recipient residence, payment character and statutory scope have been estab...Votes: 0GitHub stars: 478
- Ms Sales TaxUse this skill whenever asked about Mississippi sales and use tax. Trigger on phrases like \"Mississippi sales tax\", \"MS sales tax\", \"Miss. Code §27-65\". ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Ms Social Security ContributionsMontserrat social security contribution reference for 2026, covering ordinary employee and employer rates, weekly and monthly earnings ceilings, insurable pay and remittance timing. Uses the official revised legislation and the Fund’s 2026 monthly rate table. Includes payroll examples and distinguishes the employment-injury component already included in the employer rate. Use after employment coverage and the contribution period have been established. Age-transition weeks, exempt payments and...Votes: 0GitHub stars: 478
- Mt Capital GainsUse this skill for any question about capital gains tax in Malta. Trigger on: \"CGT Malta\", \"capital gains Malta\", \"sell shares Malta\", \"dispose of shares Malta\", \"Malta tax on investment gains\", \"sell company Malta\", \"Malta no capital gains\", \"crypto gains Malta\", \"Malta property transfer tax\". Covers taxable gains on securities and other listed assets, applicable exemptions, and the separate Malta property transfer-tax rules. ALWAYS load before computing Malta tax on any as...Votes: 0GitHub stars: 478
- Mt Company Residence And SubstanceWhen a company or family holding company is tax resident in Malta: the Income Tax Act test (incorporated in Malta, or managed and controlled in Malta), what the Act says on a company's domicile and the remittance basis, the controlled foreign company rule with its carve-outs, interest limitation and exit tax under the anti-tax avoidance regulations (S.L. 123.187), and the management and control facts to evidence. Trigger on: Malta company residence, management and control Malta, Malta CFC rul...Votes: 0GitHub stars: 478
- Mt Corporate TaxMalta corporate income tax for basis year 2026 (year of assessment 2027): companies resident in Malta and Malta permanent establishments of foreign companies. Covers the 35% company rate, the full imputation system and the five tax accounts, shareholder refunds (six-sevenths, five-sevenths, two-thirds, full), the elective 15% final tax without imputation (LN 188 of 2025), the taxable base, loss carry-forward, group loss relief (51%) and fiscal units (95%), notional interest deduction, provisi...Votes: 0GitHub stars: 478
- Mt Crypto TaxUse this skill whenever asked about Malta cryptocurrency or digital asset taxation. Trigger on phrases like \"crypto tax Malta\", \"Bitcoin Malta\", \"DLT assets\", \"cryptocurrency gains\", \"crypto income Malta\", \"Binance Malta tax\", \"staking Malta\", \"mining income Malta\", \"NFT tax Malta\", \"Coinbase Malta\", \"Revolut crypto Malta\", \"token tax\", \"distributed ledger\", \"MFSA crypto\", \"DAC8\", or any question about the income tax, capital gains, or VAT treatment of cryptocurr...Votes: 0GitHub stars: 478