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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Sj Svalbard Visitor Environmental LevyDetermine and reconcile the Svalbard visitor environmental levy for 2026. Covers the per-person charge, ticket collection, private-boat payment, permanent-resident exemption and refund, personal versus employer-paid travel, the refund deadline, evidence and enforcement. Use for Svalbard environmental fee, miljøavgift, cruise tickets and resident travel refunds. Does not extend to Jan Mayen or substitute for aviation-specific exceptions. Builds a person-and-journey reconciliation from actual c...Votes: 0GitHub stars: 478
- Sk Company FormationCompany formation and entity choice in Slovakia, tax year 2026, each rule tied to the Slovak law on slov-lex.sk. Covers the limited liability company (s.r.o.: EUR 5,000 capital, EUR 750 per member, 1 to 50 members, 30% of each cash contribution and EUR 2,500 in total paid before filing, full payment for a single founder), the joint-stock company (a.s., EUR 25,000), the simple joint-stock company (j.s.a., EUR 1), general and limited partnerships, founding documents (notarial deed, lawyer-autho...Votes: 0GitHub stars: 478
- Sk Corporate Income TaxSlovak corporate income tax (daň z príjmov právnických osôb) for tax year 2026 under Act No. 595/2003 Coll. as amended, including Act No. 261/2025 Coll. Covers the three rates set by taxable revenue (10% up to EUR 100,000, 24% above EUR 5,000,000, 21% otherwise), the minimum tax with its new EUR 11,520 band for revenue above EUR 5,000,000, the tax base from accounting profit, paid-basis expenses, unrecoverable VAT, depreciation groups 0 to 6, the 5-year loss carry-forward with the 50% cap, th...Votes: 0GitHub stars: 478
- Sk Cross BorderUse this skill for Slovak cross-border income tax in 2026 (calendar year). It covers who is a Slovak tax resident (home, 183 days, seat or place of effective management), what Slovak-source income a non-resident is taxed on, when a permanent establishment exists (six months, 183 days of services, dependent agents, repeat platform letting), withholding tax at 19%, 7% or 10% on individual profit dividends by profit period and 35% for non-cooperating states, the 19% / 35% security deduction (zab...Votes: 0GitHub stars: 478
- Sk Individual ReturnUse this skill whenever asked about Saskatchewan provincial individual income tax. Trigger on phrases like \"Saskatchewan tax\", \"SK provincial tax\", \"Saskatchewan T1\", \"Saskatchewan brackets\", \"PST Saskatchewan\", \"Saskatchewan credits\", or any question about computing Saskatchewan provincial tax for an individual return. This skill covers Saskatchewan's three-bracket tax system, PST at 6%, provincial credits, and filing requirements. ALWAYS read this skill before touching any Saska...Votes: 0GitHub stars: 478
- Sk Payroll SocialSlovak payroll and social contributions for tax year 2026. Covers employee and employer social insurance (Sociálna poisťovňa, Act 461/2003) and public health insurance (Act 580/2004) at the 2026 rates, including the health rise to 5% employee, 11% employer and 16% self-employed; the EUR 16,764 social ceiling; self-employed (SZČO) contributions from the tax base with the 1.486 coefficient, the EUR 914.40 minimum and the new EUR 396.24 special base; monthly gross-to-net with the EUR 497.23 allo...Votes: 0GitHub stars: 478
- Sk PstUse this skill for Saskatchewan Provincial Sales Tax — 6% non-harmonized sales tax. Triggers \"Saskatchewan PST\", \"SK PST 6%\", \"SETS Saskatchewan\", \"Saskatchewan eTaxBC equivalent\", \"SK PST online sales\".Votes: 0GitHub stars: 478
- Sk Tax OverviewTax overview for Slovakia, tax year 2026: the main taxes and their headline figures in one place, each tied to the Slovak law. Covers the tax year, the Financial Administration, residence (permanent residence, home or 183 days; seat or place of effective management for companies), personal income tax at 19%, 25%, 30% and 35% with the 2026 band amounts, the 15% rate for small businesses, corporate income tax at 10%, 21% or 24% set by taxable revenue, VAT at 23%, 19% and 5% with the EUR 50,000 ...Votes: 0GitHub stars: 478
- Sk Transfer PricingUse this skill for Slovak transfer pricing (transferové oceňovanie) in tax year 2026. It covers dependent persons (závislá osoba, Income Tax Act § 2(n) to (r), the 25% test), significant controlled transactions (over EUR 10,000, or loans over EUR 50,000 principal), the arm's length adjustment in § 17(5), corresponding adjustments in § 17(6), methods and the median rule in § 18(1), full, basic and shortened documentation under Ministry of Finance guideline MF/012879/2025-724 and who keeps whic...Votes: 0GitHub stars: 478
- Sl Company FormationSierra Leone company formation and reporting workpaper for the 2026 research year. Use to identify company type, incorporation documents, subscribers, officers, share subscriptions, company records, annual returns and foreign-company registration. It reads selected original Companies Act provisions together with the actual 2014 amendment and National Investment Board Act 2022. The advertised 2026 replacement download is a bill with an unproved commencement, so its new procedures are held rath...Votes: 0GitHub stars: 478
- Sl Corporate Income TaxSierra Leone company income-tax workpaper for the 2026 tax year, covering residence, ordinary taxable profit, allowable losses, financial costs, minimum alternate tax and the annual compliance record. Use for a resident company, an overseas company operating in Sierra Leone, company tax estimates, a loss claim or a distribution and withholding review. It separates the ordinary profit tax from the turnover-based minimum, traces the recent Finance Acts and preserves the old Guide topics through...Votes: 0GitHub stars: 478
- Sl Cross BorderSierra Leone cross-border residence and foreign-income workpaper for the 2026 research year. Use for an arrival or departure, temporary residence, overseas employment, a foreign branch, foreign-tax credit or a treaty question. It separates the statutory residence tests, excluded days, domestic and foreign income sources, per-receipt credit limits and branch repatriation mechanics. The opened NRA consolidation is expressly unofficial and ends in 2017; selected enacted amendments are identified...Votes: 0GitHub stars: 478
- Sl Income TaxSierra Leone personal income and PAYE workpaper for the 2026 research year. Use for resident employee withholding, a taxable benefit, documented expense reimbursement, redundancy payment, an allowance or a non-resident employment question. It traces the annual band table to the signed Finance Act copy, records the official currency conversion and distinguishes a steady monthly allocation from a complete live payroll method. The workpaper reconciles employment receipts, statutory exclusions an...Votes: 0GitHub stars: 478
- Sl Payroll SocialSierra Leone payroll and social contribution workpaper for the 2026 tax year, covering NASSIT membership, statutory earnings, employee and employer contributions, registration, monthly schedules and payment evidence. Use for Sierra Leone payroll, NASSIT, SS4A, employee deductions, an unpaid salary or an employer taking over an establishment. It reads the actual National Social Security and Insurance Trust Act and Regulations alongside current authority instructions. It distinguishes social co...Votes: 0GitHub stars: 478
- Sl Tax OverviewSierra Leone tax intake map for the 2026 research year. Use to identify the taxpayer, residence and source, accounting period, source currency and separate filing obligations before choosing a tax calculation. It routes individual income and PAYE, company income and withholding, GST, NASSIT, transfer pricing and foreign-income questions to their six existing figure homes and preserves their unresolved conditions. It reads the NRA authority statute, selected income-tax and TIN provisions and t...Votes: 0GitHub stars: 478
- Sl Transfer PricingSierra Leone transfer pricing reference for the 2026 tax year, covering associated transactions, comparability, method selection, tested parties, ranges, services, intangibles and contemporaneous evidence. Use it to prepare the related-party transaction schedule, master file, local file and the separate filing calendar introduced by the Finance Act 2026. It distinguishes annual declarations from documents requested by the authority and from the new mandatory submissions. It explains the three...Votes: 0GitHub stars: 478
- Sl Vat GstSierra Leone goods and services tax research workpaper for the 2026 intake year. Use it to classify ordinary supplies and imports, test turnover and compulsory digital registration, identify the tax point, separate eligible from blocked input and reconcile output less allowed credit. It distinguishes the enacted return deadline from the later payment deadline and traces the invoice, schedule and electronic-register requirements to specific amendments. Non-resident services, digital suppliers ...Votes: 0GitHub stars: 478
- Slovakia PitSlovak personal income tax (daň z príjmov fyzickej osoby, DPFO) for tax year 2026 under Act 595/2003 as amended by Act 261/2025. Covers residents and non-residents in outline, employment income (§5), self-employed SZČO business income (§6) with the 60% flat-rate expenses capped at EUR 20,000, the 15% rate for business revenue up to EUR 100,000, the new 19%, 25%, 30% and 35% bands set as multiples of the subsistence minimum (EUR 284.13), the 2026 personal allowance of EUR 5,966.73 and its phas...Votes: 0GitHub stars: 478
- Slovakia Vat Registration 4 7 7aWhich Slovak VAT registration a client needs in 2026 under Act No. 222/2004 Coll.: § 4 (VAT payer, EUR 50,000 calendar-year turnover for payer status from 1 January of the next year, EUR 62,500 for payer status at the crossing supply, application within five working days), voluntary § 4 registration, § 7 (goods from other member states, EUR 14,000) and § 7a (cross-border services, no threshold), and why a § 7 or § 7a registrant self-assesses VAT but cannot deduct it. Covers the 2025 change fr...Votes: 0GitHub stars: 478
- Slovakia Vat ReturnSlovak VAT (DPH) for tax year 2026 under Act No. 222/2004 Coll. as in force from 1 January 2026: the 23% standard rate, the 19% rate (most food, electricity, non-alcoholic drinks served in restaurants), the 5% rate (basic food, medicines, books, restaurant meals, accommodation, sports and fitness entry), the foods moved from 19% to 23% in 2026, the monthly or quarterly return and control statement due 25 days after the period, refunds, domestic reverse charge, the 50% cap on passenger car inp...Votes: 0GitHub stars: 478
- Slovenia Income TaxSlovenian personal income tax (dohodnina) for tax year 2026 under ZDoh-2 as amended to ZINR (Uradni list RS 40/25). Covers residents and non-residents, the five-band scale (16%, 26%, 33%, 39%, 50%) with the 2026 indexed bands, the general allowance of EUR 5,551.93 and its taper for total income up to EUR 17,766.18, dependants and other allowances, capital income at 25% with 20% and 15% after 5 and 10 years and exemption after 15, rent at 25% with 10% standard costs, sole proprietors (s.p.) on...Votes: 0GitHub stars: 478
- Slovenia PayrollSlovenian payroll for employees for tax year 2026. Covers the monthly gross-to-net: employee contributions of 22.1% plus 1% long-term care, employer contributions of 16.1% plus 1% long-term care, the flat compulsory health contribution (EUR 39.36 a month from 1 March 2026), the minimum contribution base (60% of the average wage, EUR 1,521.62) against the 2026 minimum wage of EUR 1,481.88, withholding on the monthly scale with the 2026 general allowance (EUR 462.66 a month plus the low-income ...Votes: 0GitHub stars: 478
- Slovenia Social ContributionsSlovenian social security contributions (prispevki za socialno varnost) for tax year 2026. Covers the rates for employees (22.1%) and employers (16.1%), the long-term care contribution in force since 1 July 2025 (1% + 1% on wages, 2% for the self-employed), the flat compulsory health contribution (EUR 39.36 a month from 1 March 2026), the minimum base for employees (EUR 1,521.62), and the self-employed (s.p.) and owner-manager bases: profit less 25%, at least 60% (90% for owner-managers) and ...Votes: 0GitHub stars: 478
- Slovenia Tax OptimizationUse this skill whenever asked about reducing tax in Slovenia, tax planning, or legal strategies to minimise tax for a self-employed person (s.p.) or small company in Slovenia, for tax year 2026. Trigger on phrases like \"reduce tax Slovenia\", \"normiranec\", \"normirani s.p.\", \"lump-sum tax Slovenia\", \"80% expense deduction\", \"flat-rate sole proprietor Slovenia\", \"s.p. vs d.o.o.\", \"save tax Slovenia\", \"tax planning Slovenia\", \"ZPZR\". It covers the normed-expense (normiranec) r...Votes: 0GitHub stars: 478
- Slovenia Vat ReturnSlovenian VAT (davek na dodano vrednost, DDV) for tax year 2026 under ZDDV-1. Covers the 22%, 9.5% and 5% rates and what falls in each, the EUR 60,000 small business exemption with its EUR 66,000 in-year ceiling, the EU SME cross-border exemption (EUR 100,000), monthly and quarterly periods (EUR 210,000 test), the DDV-O return by the last working day of the next month (the 20th for recapitulative statement filers, who still pay by the last working day), the VAT ledgers and prefilled return, d...Votes: 0GitHub stars: 478
- Sm Company FormationForming a company in San Marino in 2026 under Law 47/2006 on companies as amended by Law 80/2022: choice between general partnership (società in nome collettivo), SRL and SPA, minimum capital of EUR 25,500 for an SRL and EUR 77,000 for an SPA, the EUR 9,000 SRL paid in full within 60 days, contribution timing (half within 120 days, all within three years), cash deposit or bank guarantee, sole-member rules, the notarial deed and its contents, registration with the Economic Activities Office, l...Votes: 0GitHub stars: 478
- Sm Corporate Income TaxSan Marino corporate income tax (IGR on legal persons) for tax year 2026, under Law 166/2013 Title III as reformed by Law 141/2025 and Delegated Decree 156/2026. Covers company residence by registered office or effective management, the 18% rate for tax years 2026 to 2030 (statutory 17%), the base from accounting profit, expense limits, depreciation under Annex D, the 70% annual cap on loss carryforward, the 50% rate cut for qualifying new companies, the 10% own-capital increase deduction, di...Votes: 0GitHub stars: 478
- Sm Cross BorderSan Marino cross-border tax for 2026: residence of individuals and companies, San Marino-source income of non-residents, permanent establishment (including the three-month construction test), the October 2026 identification rule for non-residents, final withholding on payments abroad (13% interest, 11% qualifying bonds, 5% dividends to individuals, 20% professional and self-employed services, royalties and directors' fees, 3% artistic and sports performers, 10% equipment and vehicle rentals),...Votes: 0GitHub stars: 478
- Sm Income TaxSan Marino personal income tax (IGR, imposta generale sui redditi) for individuals in tax year 2026, under Law 166/2013 as reformed by Law 141/2025 and Delegated Decree 156/2026. Covers residence, worldwide and domestic-source scope, the eight progressive bands from 9% to 35%, the 18% separate rate on business and professional income for 2026 to 2030 (9% for a qualifying new activity), the employee 7% forfait capped at EUR 2,800, pension forfaits, rental income, family, medical and rent credi...Votes: 0GitHub stars: 478
- Sm Payroll SocialSan Marino payroll and social contributions for 2026: employee and employer pension contributions to ISS (Istituto per la Sicurezza Sociale) and the FONDISS supplementary pension under ISS circular 2187/UC/2026, self-employed minimum incomes and rates, separate-management (director) rates, the employee taxable-wage base with the 7% forfait capped at EUR 2,800, IGR withholding on account and the February year-end adjustment, IGR G certification by 15 April, remittance of withheld tax, self-emp...Votes: 0GitHub stars: 478
- Sm Tax OverviewOverview of the San Marino tax system for 2026 and a router to the detailed San Marino skills. Covers the tax year, currency and authorities, residence and worldwide taxation, the IGR income tax with eight bands from 9% to 35%, the 18% rate for companies and for business and professional income in tax years 2026 to 2030 (17% statutory), the 50% new-company rate cut, the single-stage import tax (monofase) at 17% in place of VAT, ISS social contributions and FONDISS, withholding on payments abr...Votes: 0GitHub stars: 478
- Sm Transfer PricingSan Marino transfer pricing for tax year 2026: the normal-value rule for dealings between a company and companies that control it, are controlled by it or share its controller (IGR article 46(4)), the related-party rule for sole traders and professionals (article 30(4-bis)), the article 6 definition of normal value, the control and significant-influence definitions, downward adjustments only after a definitive foreign arm's-length adjustment or a mutual agreement, and international advance ag...Votes: 0GitHub stars: 478
- Sm Vat GstSan Marino indirect tax for 2026. San Marino has no VAT; it charges a single-stage import tax (imposta monofase) on goods and connected services brought into the Republic, under Law 40/1972. Covers who pays, the taxable base, the ordinary 17% rate, the Decree 108/1997 reduced and increased tables (2%, 6%, 10% and 21%) and the 5% energy-saving Table E, the network-utility exemption, the separate special import tax on fuels, the services tax on private customers (imposta complementare sui servi...Votes: 0GitHub stars: 478
- Sn Company FormationCompany formation for Senegal, tax year 2026: tax registration steps from DGID; company law items listed as unconfirmed.Votes: 0GitHub stars: 478
- Sn Corporate Income TaxUse for Senegal corporate income tax (IS) for tax year 2026: 30% rate, IMF, regimes, instalments, filing and penalties.Votes: 0GitHub stars: 478
- Sn Tax OverviewTax overview for Senegal, tax year 2026: main rates and deadlines from the CGI and DGID.Votes: 0GitHub stars: 478
- So Company FormationSomalia company registration and annual-report preparation for2026 using the official registry original Somali company regulation and Companies Law source research. Use for domestic incorporation packets, Registrar name reservation, founder and director evidence, constitutional and share schedules, foreign-branch certified documents, sector authorisations and reporting handover. It separates incorporation certificates, business licences, regulated approvals and tax registration. Two executabl...Votes: 0GitHub stars: 478
- So Corporate Income TaxSomalia ordinary corporation income-tax working paper for 2026 preparation from the enacted Income Tax Act 37 of 2025. Use for company profit reconciliation, statutory deduction limits, losses, tax-base decisions and return preparation. It identifies the corporation rate, accrual accounting, the overall business-deduction ceiling, capital expenditure and the difference between book profit and taxable income. Two executable examples compute an ordinary profit and the deduction-ceiling decision...Votes: 0GitHub stars: 478
- So Cross Border ResidenceSomalia cross-border residence intake for 2026 preparation from Income Tax Act 37/2025, articles 77 and 78, with the Ministry's English manual as a reading aid. Use it to distinguish permanent-home, citizenship, 183-day and government-posting tests, then screen partnerships, trusts and corporations including effective management. It produces a dated domestic residence and transition-facts schedule and a handoff for source, PE, treaty and tax computation work. It does not turn fewer than 183 d...Votes: 0GitHub stars: 478
- So Income TaxSomalia individual annual income-tax working paper for 2026 preparation using the enacted Income Tax Act 37 of 2025. Use for personal income classification, annual taxable income, resident and non-resident rate selection, minor taxation and return preparation. It separates employment, business and investment income, withholding finality, deductions and payment credits. It highlights a material discrepancy in the printed annual top-band constant and stops before a final position requiring that...Votes: 0GitHub stars: 478
- So Payroll SocialSomalia employer withholding and payroll working paper for 2026 preparation from Income Tax Act 37 of 2025 and published Revenue Directorate monthly guidance. Use for salary, bonuses, allowances, expense reimbursements, withholding reports, employee certificates and employer liability. It separates the employment-income base from cash outlay and distinguishes an evidenced employer-business reimbursement from a personal allowance. Two executable examples compute simple resident monthly withhol...Votes: 0GitHub stars: 478
- So Tax OverviewSource-cited draft: tax overview for Somalia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- So Transfer PricingSomalia related-party pricing working paper for 2026 preparation using the enacted Income Tax Act 37 of 2025, articles 4 and 37. It screens association, resident and non-resident status and transaction facts, then compares recorded amounts with a supported independent-party amount. It covers the 50 percent association boundary, indirect and aggregated rights, the statutory arm's-length standard and adjustment powers. The job produces a pricing reconciliation and unresolved-issues record, not ...Votes: 0GitHub stars: 478
- So Vat GstSomalia domestic sales-tax invoice working paper for2026 preparation using the signed2023 sales-tax expansion regulation and a dated archive of its official publication. Use for ordinary domestic taxable goods or services, tax-exclusive versus fixed tax-inclusive prices, invoice numbers, sale dates and ledger reconciliation. It gives two executable examples and names the actual seller and completion-tax-point rules. It does not extend the general rate into sectors where current authority summ...Votes: 0GitHub stars: 478
- South Africa Transfer PricingUse this skill whenever asked about South Africa transfer pricing rules, documentation requirements, or SARS transfer pricing compliance. Trigger on phrases like \"transfer pricing South Africa\", \"SA TP documentation\", \"SARS transfer pricing\", \"master file South Africa\", \"local file South Africa\", \"CbCR South Africa\", \"Section 31 ITA\", \"arm's length South Africa\", or any question about intercompany pricing for South African entities.Votes: 0GitHub stars: 478
- South Korea Crypto TaxUse this skill whenever asked about South Korea cryptocurrency or virtual asset taxation. Trigger on phrases like \"crypto tax Korea\", \"Bitcoin Korea tax\", \"가상자산 과세\", \"virtual asset tax Korea\", \"cryptocurrency gains Korea\", \"crypto income Korea\", \"Upbit tax\", \"Bithumb tax\", \"staking Korea\", \"mining income Korea\", \"NFT tax Korea\", \"NTS crypto\", \"종합소득세 crypto\", \"Korean crypto regulation\", \"virtual asset users protection act\", or any question about the income tax tre...Votes: 0GitHub stars: 478
- South Korea VatUse this skill whenever asked to prepare, review, or classify transactions for a South Korea VAT return (부가가치세 신고서) for any business operator. Trigger on phrases like \"prepare Korean VAT return\", \"Korean VAT\", \"HomeTax filing\", \"e-tax invoice\", \"전자세금계산서\", \"부가가치세\", or any request involving South Korea VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill contains the complete South Korea VAT classifi...Votes: 0GitHub stars: 478
- Spain BookkeepingUse this skill whenever asked about bookkeeping, chart of accounts, Plan General de Contabilidad (PGC), financial statements, P&L format, balance sheet layout, bank reconciliation, expense classification, asset capitalisation, or day-to-day accounting for a Spanish entity. Trigger on phrases like \"PGC\", \"Plan General de Contabilidad\", \"cuadro de cuentas\", \"chart of accounts Spain\", \"balance\", \"cuenta de pérdidas y ganancias\", \"PYMES accounting\", \"microempresa Spain\", \"capital...Votes: 0GitHub stars: 478
- Spain Crypto TaxCompute 2026 common-territory Spanish individual tax on cryptocurrency sales, swaps and qualifying investment staking. Covers global FIFO across exchanges, directly attributable fees, the greater-market-value swap rule, acquisition-lot continuity, separate savings baskets, limited loss offset and foreign third-party custody reporting on Modelo 721. Use for Bitcoin Spain, crypto tax Spain, criptomonedas IRPF, staking, exchange losses, foreign custody or digital-asset declaration questions. Dis...Votes: 0GitHub stars: 478
- Spain EinvoiceUse this skill whenever asked about Spanish e-invoicing, factura electrónica Spain, FACe, Facturae, Veri*factu, VERI*FACTU, SII (Suministro Inmediato de Información), AEAT e-invoicing, B2B e-invoicing mandate Spain, RD 1007/2023, RD 238/2026, Ley Crea y Crece, QR tributario, anti-fraud invoicing software, SPFE (Solución Pública de Facturación Electrónica), or any question about issuing, receiving, validating, or archiving electronic invoices in Spain. Also trigger when configuring Veri*factu-...Votes: 0GitHub stars: 478