All authors
Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Az PayrollTier 2 Arizona content skill for employer payroll compliance covering tax year 2025. Includes the 2.5% flat PIT (phased down from 4.5% over 2022-2023), A-4 state W-4 expressed as percentage of federal withholding (0.5-3.5% options), A1-QRT quarterly withholding, A1-R annual reconciliation, AZ UI wage base $8,000 with rates 0.07-15.6%, Earned Paid Sick Time Proposition 206 mandate (1 hour per 30 hours worked statewide), and a 7-factor worker classification test.Votes: 0GitHub stars: 478
- Az 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
- Az Tax OverviewUse this overview to route 2026 Azerbaijan tax questions to the dedicated individual income, corporate profit, VAT, payroll, social-contribution, transfer-pricing and cross-border skills. It identifies ordinary starting rates, taxpayer types, reporting cycles and the need to separate tax bases and registrations. Trigger on Azerbaijan tax overview, tax system, company tax, entrepreneur tax, salary taxes, VAT, foreign payments and which Azerbaijan skill applies. It does not replace the detailed...Votes: 0GitHub stars: 478
- Az Transaction Privilege TaxSource-cited tax guide for US-AZ: az transaction privilege tax. Unverified draft, pending local-accountant review.Votes: 0GitHub stars: 478
- Azerbaijan Cross BorderUse this skill for 2026 Azerbaijan cross-border income and corporate tax working papers. It covers residence, domestic source and permanent-establishment tests, ordinary non-resident withholding, PE profit remittances, net-fee gross-up, foreign-tax credit, treaty administration, departure reporting and CFC screening. Trigger on Azerbaijan non-resident tax, withholding, treaty, tax residence, PE, foreign income, remittance tax, DTA forms, CFC and leaving Azerbaijan. The complete CFC inclusion,...Votes: 0GitHub stars: 478
- Azerbaijan Income TaxUse this skill for 2026 Azerbaijan individual income tax working papers for residents, non-residents, employees and individual entrepreneurs. It covers ordinary business profit, annual non-business income, final dividend, interest and rental taxation, the general simplified turnover alternative, micro and listed-service exemptions, business losses, advances and the temporary social-payment credit. Trigger on Azerbaijan personal tax, entrepreneur tax, simplified tax, software developer exempti...Votes: 0GitHub stars: 478
- Azerbaijan PayrollUse this skill for 2026 Azerbaijan payroll withholding, gross-to-net salary and employer-cost working papers. It covers employer sector classification, standard and private non-oil income-tax schedules, the primary-workplace exemption, personal deductions, social, medical and unemployment deductions, multiple workplaces, monthly payments and quarterly unified reporting. Trigger on Azerbaijan payroll, salary tax, net pay, employer cost, PIT withholding, AZN salary and unified payroll declarati...Votes: 0GitHub stars: 478
- Azerbaijan Social ContributionsUse this skill for 2026 Azerbaijan compulsory social, medical and unemployment contribution working papers. It covers employee and employer schedules, private non-oil employer classification, the social band above AZN 8000, the medical band at AZN 2500, ordinary entrepreneur floors and ceilings, civil-contract providers, professional and fixed social categories, payment dates and quarterly reporting. Trigger on Azerbaijan social contributions, DSMF, SSPF, medical insurance, unemployment insur...Votes: 0GitHub stars: 478
- Azerbaijan Tax OptimizationUse this skill whenever asked about reducing tax in Azerbaijan, tax planning, or legal strategies to minimise tax for a small business or entrepreneur in Azerbaijan in tax year 2026. Trigger on phrases like \"reduce tax Azerbaijan\", \"simplified tax 2%\", \"micro business Azerbaijan\", \"startup exemption\", \"Azerbaijan dividends 5%\", \"tech park Azerbaijan\", \"liberated territories tax\", \"Nakhchivan tax exemption\", \"save tax Azerbaijan\", \"tax planning Azerbaijan\". This skill cover...Votes: 0GitHub stars: 478
- Azerbaijan Transfer PricingUse this skill for 2026 Azerbaijan transfer-pricing working papers for residents and non-resident permanent establishments conducting controlled cross-border transactions. It covers related-party and preferential-jurisdiction scope, commodity and counterparty-concentration cases, statement thresholds, method selection, comparability, current interquartile adjustments, documentation, authority requests and advance method agreements. Trigger on Azerbaijan transfer pricing, controlled transactio...Votes: 0GitHub stars: 478
- Azerbaijan VatUse this skill for 2026 Azerbaijan VAT working papers for ordinary domestic VAT taxpayers, importers, exporters and recipients of non-resident services. It covers compulsory and voluntary registration, the rolling and single-contract thresholds, 2026 POS turnover weighting, tax points, input credit and mixed-use allocation, monthly returns, reverse charge, cancellation and retained inventory. Trigger on Azerbaijan VAT, EDV, VAT deposit account, non-resident services, input VAT, mixed taxable ...Votes: 0GitHub stars: 478
- Ba Company FormationCompany formation and entity choice in Bosnia and Herzegovina for tax year 2026, set out for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), which each have their own company and registration laws. Covers the company forms (d.o.o., d.d./a.d., partnerships) and sole traders (obrt, preduzetnik); minimum share capital of a d.o.o. (FBiH KM 1,000; RS KM 1 for a single founder; BD KM 1 for one founder and KM 1,000 for several) and of an FBiH d.d. (KM 50,000); founding d...Votes: 0GitHub stars: 478
- Ba Corporate Income TaxCorporate income tax (porez na dobit) in Bosnia and Herzegovina for tax year 2026, set out separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), each with its own law. Covers who pays and residence; the 10% rate; building the tax base from accounting profit; capped and non-deductible expenses; depreciation; interest limits (FBiH 4:1 related-party debt, RS 30% net interest cap); five-year loss carry-forward; investment, employment and export incentives; th...Votes: 0GitHub stars: 478
- Ba Cross BorderCross-border tax in Bosnia and Herzegovina for tax year 2026: payments to non-residents, non-residents working in BiH, and residents with income from abroad. Set out separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), with VAT at state level. Covers withholding tax on dividends, interest, royalties and services (FBiH 5% and 10%, RS 10%, BD 10% with dividends exempt); treaty relief, residence certificates and forms (OP-820, POD-815 to 819, RS Form 10); t...Votes: 0GitHub stars: 478
- Ba Tax OverviewTax overview for Bosnia and Herzegovina for tax year 2026: one page on how the system is split between the state (VAT, customs and excise, run by the Indirect Taxation Authority, UIO) and the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), which each set and collect their own profit tax, income tax and contributions. Covers the tax year; the KM 1.95583 euro peg; residence; profit tax at 10%; income tax on salary (FBiH 10%, RS 8%, BD 10%) and the monthly allowances; em...Votes: 0GitHub stars: 478
- Ba Transfer PricingTransfer pricing in Bosnia and Herzegovina for tax year 2026, set out separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), because each has its own profit tax law and rules. Covers who counts as a related party (25% in FBiH and RS, 10% in BD); the arm's length rule and the accepted methods; the interquartile range and the RS median adjustment; the FBiH 5% mark-up for support services; documentation that must exist at filing; the FBiH TP-902 report above ...Votes: 0GitHub stars: 478
- Bahamas VatUse this skill whenever asked to prepare, review, or classify transactions for a Bahamas VAT return for any client. Trigger on phrases like \"Bahamas VAT\", \"DIR Bahamas\", \"Department of Inland Revenue Bahamas\", or any request involving Bahamas VAT. The Bahamas has NO income tax — VAT is the primary tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Bahamas VAT work.Votes: 0GitHub stars: 478
- Bahrain VatUse this skill whenever asked to prepare, review, or classify transactions for a Bahrain VAT return for any client. Trigger on phrases like \"prepare VAT return\", \"Bahrain VAT\", \"NBR return\", \"file VAT Bahrain\", or any request involving Bahrain VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill contains the complete Bahrain VAT classification rules, return box mappings, deductibility rules, reverse ch...Votes: 0GitHub stars: 478
- Bangladesh PitUse this skill whenever asked to prepare, review, or classify transactions for Bangladesh Personal Income Tax, annual return filing with NBR, or advise on Bangladeshi income tax slabs, exemptions, and investment rebates. Trigger on phrases like \"আয়কর\", \"income tax Bangladesh\", \"NBR\", \"TIN\", \"salary tax BD\", or any Bangladesh personal tax request. ALWAYS read this skill before touching any Bangladesh PIT work.Votes: 0GitHub stars: 478
- Bangladesh VatUse this skill whenever asked to prepare, review, or classify transactions for a Bangladesh VAT return (Mushak-9.1) or turnover tax return for any client. Trigger on phrases like \"prepare VAT return\", \"Bangladesh VAT\", \"Mushak\", \"BIN registration\", \"NBR filing\", or any request involving Bangladesh VAT. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers standard VAT-registered (Article 10 equivalent) and...Votes: 0GitHub stars: 478
- Banking SectorUse this skill whenever a bank, neobank, payment institution, e-money institution, or regulated financial holding company asks about accounting, regulatory capital, or tax issues specific to financial institutions. Trigger on phrases like \"bank tax\", \"bank levy\", \"IRB approach\", \"standardised approach\", \"IFRS 9 ECL\", \"FRTB\", \"Basel III\", \"Basel IV\", \"CRR/CRD\", \"Prudential regulation\", \"PRA\", \"ECB SSM\", \"FED CCAR\", \"OSFI\", \"expected credit loss\", \"ICAAP\", \"ILAA...Votes: 0GitHub stars: 478
- Barbados VatUse this skill whenever asked to prepare, review, or classify transactions for a Barbados VAT return for any client. Trigger on phrases like \"Barbados VAT\", \"BRA filing\", \"Barbados Revenue Authority\", or any request involving Barbados VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Barbados VAT work.Votes: 0GitHub stars: 478
- Bb Company FormationSource-cited draft: company formation & entity choice for Barbados (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bb Corporate Income TaxSource-cited draft: corporate income tax for Barbados (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bb Income TaxUse this skill whenever asked about Barbados personal income tax, NIS contributions, or payroll obligations. Trigger on phrases like \"how much tax do I pay in Barbados\", \"BRA\", \"Barbados Revenue Authority\", \"TAMIS\", \"PAYE Barbados\", \"NIS contributions\", \"National Insurance Barbados\", \"self-employed tax Barbados\", \"Reverse Tax Credit\", \"quarterly prepayments\", \"PIT return\", \"VAT registration Barbados\", or any question about filing or computing income tax for a resident,...Votes: 0GitHub stars: 478
- Bb Payroll SocialSource-cited draft: payroll & social contributions for Barbados (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bb Tax OverviewSource-cited draft: tax overview for Barbados (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bc EhtUse this skill for British Columbia Employer Health Tax — replaced MSP premiums in 2019. Different structure from Ontario EHT. Triggers \"BC EHT\", \"British Columbia Employer Health Tax\", \"BC payroll tax\", \"EHT BC $1.5M threshold\", \"eTaxBC EHT\". ALWAYS read alongside canada-payroll.Votes: 0GitHub stars: 478
- Bc Individual ReturnUse this skill whenever asked about British Columbia provincial income tax for a self-employed sole proprietor. Trigger on phrases like \"BC tax\", \"BC428\", \"British Columbia income tax\", \"BC tax brackets\", \"BC tax reduction\", \"BC climate action tax credit\", \"provincial tax BC\", or any question about computing BC provincial tax for a self-employed individual. Covers BC tax brackets, personal credits, BC tax reduction, climate action tax credit, and BC-specific rules. ALWAYS read t...Votes: 0GitHub stars: 478
- Bc PstUse this skill for British Columbia Provincial Sales Tax — 7% non-harmonized retail sales tax separate from federal GST 5%. Triggers \"BC PST\", \"British Columbia sales tax\", \"PST registration BC\", \"PST 7%\", \"FIN 400\", \"eTaxBC\", \"MRDT BC\", \"BC PST online sales\". ALWAYS read this skill for BC sellers / online platforms with BC customers (NOT included in canada-gst-hst).Votes: 0GitHub stars: 478
- Bc Speculation Vacancy TaxUse this skill for BC Speculation and Vacancy Tax on residential properties in designated areas. Triggers \"BC SVT\", \"BC speculation tax\", \"vacant home tax BC\", \"0.5% SVT BC\", \"2% SVT foreign\", \"speculation tax declaration BC\". DIFFERENT from federal Underused Housing Tax (UHT) which also applies.Votes: 0GitHub stars: 478
- Bd BookkeepingUse this skill whenever asked about record-keeping and bookkeeping for self-employed people and small businesses in Bangladesh. Trigger on phrases like \"Bangladesh bookkeeping\", \"records for NBR\", \"invoice requirements Bangladesh\", \"freelancer records Bangladesh\", \"what records to keep NBR\". Covers the records a business individual must keep, foreign-remittance evidence for IT exporters, invoicing, and retention. ALWAYS read before any Bangladesh bookkeeping work.Votes: 0GitHub stars: 478
- Bd Company FormationSource-cited draft: company formation & entity choice for Bangladesh (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bd Corporate Income TaxSource-cited draft: corporate income tax for Bangladesh (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bd Crypto TaxUse this skill whenever asked about the legal status and taxation of cryptocurrency in Bangladesh. Trigger on phrases like \"Bangladesh crypto tax\", \"is crypto legal Bangladesh\", \"Bitcoin Bangladesh\", \"crypto trading Bangladesh legal\". Explains that cryptocurrency is effectively prohibited by Bangladesh Bank and there is no tax framework — high risk. ALWAYS read before any Bangladesh crypto work.Votes: 0GitHub stars: 478
- Bd EinvoiceUse this skill whenever asked about electronic invoicing, fiscal devices, and digital VAT compliance in Bangladesh. Trigger on phrases like \"Bangladesh e-invoicing\", \"EFD SDC NBR\", \"electronic fiscal device Bangladesh\", \"Mushak invoice\", \"VAT software Bangladesh\". Covers the NBR's electronic fiscal devices (EFD/SDC) for VAT, the Mushak invoice/return forms, and what small/non-VAT businesses must issue. ALWAYS read before any Bangladesh e-invoicing work.Votes: 0GitHub stars: 478
- Bd Financial StatementsUse this skill whenever asked about financial statements and accounting reporting in Bangladesh. Trigger on phrases like \"Bangladesh financial statements\", \"do I file accounts as sole proprietor Bangladesh\", \"RJSC financial statements\", \"IFRS Bangladesh\", \"BFRS\", \"audit requirement Bangladesh\". Explains that sole proprietors file accounts with the tax return rather than statutory statements, and what companies must prepare under BFRS/IFRS and file with RJSC. ALWAYS read before any...Votes: 0GitHub stars: 478
- Bd FormationUse this skill whenever asked how to register or start a business in Bangladesh as a freelancer or small business. Trigger on phrases like \"register TIN Bangladesh\", \"trade licence Bangladesh\", \"how to start freelancing Bangladesh legally\", \"sole proprietorship Bangladesh\", \"RJSC company\", \"BIN VAT registration\". Covers TIN and trade-licence registration, the sole proprietor / partnership / company choice, VAT (BIN) registration, and the e-commerce DBID. ALWAYS read before any Ban...Votes: 0GitHub stars: 478
- Bd Freelance IntakeALWAYS USE THIS SKILL when a user asks for help with their Bangladesh taxes AND mentions freelancing, self-employment, sole proprietorship, IT/ITES exports, or being a business individual in Bangladesh. Trigger on phrases like \"help me with my Bangladesh taxes\", \"I'm a freelancer in Bangladesh\", \"I do IT export from Bangladesh\", \"file my NBR return\", \"I'm self-employed in Bangladesh\". REQUIRED entry point for the Bangladesh self-employed workflow — downstream skills (bd-it-freelance...Votes: 0GitHub stars: 478
- Bd It Freelancer TaxUse this skill whenever asked how Bangladeshi freelancers and IT/ITES exporters are taxed on income from foreign clients. Trigger on phrases like \"Bangladesh freelancer tax\", \"IT export tax Bangladesh\", \"ITES tax exemption Bangladesh\", \"Upwork Fiverr tax Bangladesh\", \"freelancing income tax NBR\", \"software export Bangladesh tax\". Explains that the long-standing IT/ITES tax exemption EXPIRED on 30 June 2024 and how freelance/IT-export income is taxed now, including the remittance/c...Votes: 0GitHub stars: 478
- Bd Payroll SocialSource-cited draft: payroll & social contributions for Bangladesh (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bd PayrollUse this skill whenever asked about Bangladesh payroll and salary-tax withholding for employers. Trigger on phrases like \"Bangladesh payroll\", \"salary TDS Bangladesh\", \"deduct tax from salary NBR\", \"provident fund gratuity Bangladesh\", \"payroll Bangladesh freelancer hiring staff\". Covers salary income-tax withholding under the slabs, provident fund/gratuity, the (limited) social-security position, and monthly TDS deposit/returns. ALWAYS read before any Bangladesh payroll work.Votes: 0GitHub stars: 478
- Bd Return AssemblyFinal orchestrator that assembles the complete Bangladesh filing package for a Bangladesh-resident self-employed person. Trigger on phrases like \"assemble my Bangladesh return\", \"what do I file NBR\", \"file my e-Return Bangladesh\", \"Bangladesh freelancer filing\", \"Tax Day Bangladesh\". Consumes outputs from bd-it-freelancer-tax / bangladesh-pit, bangladesh-vat, and bd-social-contributions, and produces the filing checklist, forms, and deadlines. Computes nothing itself.Votes: 0GitHub stars: 478
- Bd Social ContributionsUse this skill whenever asked about social security, pension, or retirement contributions for workers and the self-employed in Bangladesh. Trigger on phrases like \"Bangladesh pension\", \"Universal Pension Scheme\", \"Sarbojanin Pension\", \"Surokkha scheme\", \"provident fund Bangladesh\", \"do freelancers pay social security Bangladesh\". Covers the voluntary Universal Pension Scheme (incl. the self-employed Surokkha scheme), employee provident fund/gratuity, and the (limited) mandatory po...Votes: 0GitHub stars: 478
- Bd Tax OptimizationUse this skill whenever asked about legally reducing tax for a freelancer or small business in Bangladesh. Trigger on phrases like \"reduce tax Bangladesh\", \"investment rebate Bangladesh\", \"tax planning Bangladesh freelancer\", \"save tax NBR\", \"IT export incentive Bangladesh\". Covers the investment tax rebate, return-filing/withholding management, the post-2024 IT-income position, and the ICT export cash incentive — legal planning only. ALWAYS read before Bangladesh tax planning.Votes: 0GitHub stars: 478
- Bd Tax OverviewSource-cited draft: tax overview for Bangladesh (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Be Capital GainsBelgium capital gains tax for individuals from 1 January 2026 (income year 2026, assessment year 2027), under the law of 6 April 2026 and Circular 2026/C/74: the 10% tax on gains on shares, bonds, funds, ETFs, derivatives, crypto, investment gold and life insurance; the EUR 10,000 exemption and its carry-forward; the 31 December 2025 value step-up and the cost option to 2030; the 20% substantial interest scale (1.25% to 10%); internal gains (33%); speculation (33%); bank withholding and opt-o...Votes: 0GitHub stars: 478
- Be Corporate TaxBelgian corporate income tax (vennootschapsbelasting / impôt des sociétés) for income year 2026 (assessment year 2027): companies resident in Belgium and Belgian permanent establishments of foreign companies (belasting niet-inwoners). Covers the 25% rate and the 20% small-company rate on the first EUR 100,000 with the 2026 director pay test (EUR 51,000), the 20% cap on flat-rate benefits in kind, the taxable base, the dividends received deduction, the capital gains exemption on shares, the 70...Votes: 0GitHub stars: 478
- Be Cross BorderBelgian cross-border tax for 2026: who is a Belgian tax resident (home or seat of wealth, the National Register presumption, and the company test of main establishment or seat of management); arriving under the special tax regime for inbound taxpayers and researchers (35% cost allowance, EUR 70,000 minimum pay, changed by the law of 18 December 2025); non-resident income tax (belasting der niet-inwoners, BNI) and the 75% rule; the new 10% exit tax on financial assets from 1 January 2026 and t...Votes: 0GitHub stars: 478
- Be Employee Income TaxBelgian personal income tax (personenbelasting / impot des personnes physiques) for employees and pensioners who are Belgian residents, for income 2026 (assessment year 2027). Covers the art. 130 scale (25%, 40%, 45%, 50%), the tax-free amount of EUR 11,550 and its supplements for children and dependants, the 30% lump sum for employee expenses capped at EUR 6,070 versus actual costs, the fiscal work bonus, the pension and replacement income reduction, the main federal reductions (pension savi...Votes: 0GitHub stars: 478