All authors
Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Bj Payroll SocialPrepare a Benin employer payroll-tax schedule for 2026 alongside the separate salary ITS calculation. Use this Guide to screen VPS scope and exemptions, link the appropriate salary base, distinguish ordinary and private-teaching rates and organise the monthly employer-tax return and payment evidence. Two executable cases compare ordinary liability and a conditional employee exemption. Current CNSS contribution percentages, bases, ceilings, risk classes and remittance procedures were not estab...Votes: 0GitHub stars: 478
- Bj Property Gains TaxPrepare a Benin property-disposal tax working paper under the taxe sur les plus-values immobilieres. This Guide screens private immovable disposals, the business-balance-sheet exemption, property-rich company classification and the separate mining-title collection route. For supported ordinary property sales it identifies the acquisition evidence, separates land and construction, computes the deemed construction gain, and compares gain-based tax with the sale-price minimum. It also identifies...Votes: 0GitHub stars: 478
- Bj Property TfuPrepare a Benin annual property-tax working paper for 2026 under the taxe fonciere unique, keeping ownership tax separate from rent income tax. Classify built and non-built property, identify the person liable, screen permanent and temporary exemptions, reconcile the assessed base and communal rate, and prepare statutory declaration and instalment schedules. This Guide covers the cadastral-identifier amendment and conditional 2026 late-charge relief. Two executable examples compare category-s...Votes: 0GitHub stars: 478
- Bj Rental Income TaxPrepare a Benin rental-income tax and rent-withholding working paper for 2026. Use this Guide to distinguish individual IRF from business-tax landlords, adjust the statutory rental base, screen owner occupation and free third-party occupation, select the correct tenant-withholding branch, reconcile remitted deductions and prepare annual and quarterly schedules. It also records the June law’s platform-owner withholding addition with its operational commencement held for further evidence. Two e...Votes: 0GitHub stars: 478
- Bj Tax OverviewUse this Benin 2026 tax preparation map to select the appropriate country Guide and assemble a cash and filing evidence checklist. It routes salary ITS, corporate IS, VAT, employer VPS, transfer pricing, domestic cross-border withholding and company formation to their separate working papers. It explains why the original finance law and June rectifying law must be read together and provides two executable reconciliations of known obligations. All seven country domains remain partial. Current ...Votes: 0GitHub stars: 478
- Bj Transfer PricingPrepare a Benin cross-border related-party pricing and reporting screen for 2026. Use this Guide to establish legal or actual control, identify privileged-regime counterparties, reconcile controlled transactions and test the separate annual declaration, audit documentation and country-by-country reporting conditions. It distinguishes own turnover or assets from group turnover and records the current audit-duration rule with its declared-turnover definition. Two executable cases show a pricing...Votes: 0GitHub stars: 478
- Bj Vat GstPrepare a monthly Benin VAT calculation for 2026 where taxpayer status and transaction classification have been independently established. Use this Guide to screen ordinary supplies, exemptions, exports, input-tax conditions, the construction-sector fuel restriction and foreign or platform transactions under the June rectifying law. Two executable cases recompute output tax, supported deductions and an excluded fuel portion. The operative numerical registration-threshold instrument and certai...Votes: 0GitHub stars: 478
- Bl Annual Business ContributionSaint-Barthélemy annual business contribution reference researched in 2026 from the local Contributions Code, its 2024 amendment and official administrative material. Covers the fixed and employee-based components, dormant companies, separate activities, annual payment, new-business treatment and dissolution evidence. Highlights the amended staff-count documentation and the mismatch with wording on an older form. Includes conditional calculations without assuming an unsupported headcount meth...Votes: 0GitHub stars: 478
- Bl Tourist Stay TaxSaint-Barthélemy tourist-stay tax reference researched in 2026 using the local Contributions Code, the 2024 amendment and the current collection portal. Covers the five-percent accommodation base, local exemptions, registration before short letting, separate digital and counter filing deadlines, foreign-currency conversion and platform collection. Includes worked examples and identifies conflicting generic poster wording that should not replace the local Code. Applies to the local taxe de séj...Votes: 0GitHub stars: 478
- Bm Company FormationSource-cited draft: company formation & entity choice for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bm Corporate Income TaxSource-cited draft: corporate income tax for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bm Income TaxSource-cited draft: personal income tax for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bm Payroll SocialSource-cited draft: payroll & social contributions for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bm Tax OverviewSource-cited draft: tax overview for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bm Vat GstSource-cited draft: vat / gst for Bermuda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bn Company FormationSource-cited draft: company formation & entity choice for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bn Corporate Income TaxSource-cited draft: corporate income tax for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bn Income TaxSource-cited draft: personal income tax for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bn Payroll SocialSource-cited draft: payroll & social contributions for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bn Tax OverviewSource-cited draft: tax overview for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bn Vat GstSource-cited draft: vat / gst for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bolivia Income TaxUse this skill whenever asked about Bolivia personal income tax for self-employed individuals, independent professionals, or employees. Trigger on phrases like \"how much tax do I pay in Bolivia\", \"RC-IVA\", \"Regimen Complementario al IVA\", \"Formulario 610\", \"Formulario 110\", \"impuesto a la renta Bolivia\", \"retencion RC-IVA\", \"aportes a la Gestora\", \"independent professional tax Bolivia\", \"aguinaldo\", \"salario minimo nacional\", \"IUE-BE\", \"beneficiarios del exterior\", \...Votes: 0GitHub stars: 478
- Bolivia IvaUse this skill whenever asked to prepare, review, or classify transactions for a Bolivia IVA (Impuesto al Valor Agregado) return for any client. Trigger on phrases like \"Bolivia IVA\", \"Bolivia VAT\", \"SIN filing\", \"factura\", or any request involving Bolivia IVA. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Bolivia IVA work.Votes: 0GitHub stars: 478
- Bolivia PayrollUse this skill whenever asked about Bolivia payroll processing for employed (dependent) persons. Trigger on phrases like \"Bolivia payroll\", \"planilla Bolivia\", \"RC-IVA\", \"Regimen Complementario al IVA\", \"retencion RC-IVA\", \"Form 608\", \"Formulario 608\", \"Form 110\", \"Formulario 110\", \"Form 610\", \"aporte laboral\", \"aporte patronal\", \"Gestora Publica\", \"AFP Bolivia\", \"Caja Nacional de Salud\", \"CNS\", \"riesgo comun\", \"riesgo profesional\", \"aporte solidario\", \"...Votes: 0GitHub stars: 478
- Bolivia Social ContributionsUse this skill whenever asked about Bolivia social-security (seguridad social) contributions and dependent-employee payroll taxation for the 2025 tax year. Trigger on phrases like \"how much do I pay to the Gestora\", \"aportes AFP Bolivia\", \"12.71% worker contribution\", \"aporte solidario\", \"Aporte Nacional Solidario\", \"ANS calculation\", \"Caja de Salud employer contribution\", \"Pro-Vivienda housing fund\", \"RC-IVA withholding\", \"Form 110 invoices\", \"Form 608\", \"total ganado ...Votes: 0GitHub stars: 478
- Bolivia Tax OptimizationUse this skill whenever asked about reducing tax in Bolivia, tax planning, or legal strategies to minimise tax for a small trader or business in Bolivia. Trigger on phrases like \"reduce tax Bolivia\", \"régimen simplificado\", \"RTS Bolivia\", \"small trader tax\", \"IUE 25%\", \"self-employed Bolivia\", \"save tax Bolivia\", \"tax planning Bolivia\". This skill covers the Régimen Tributario Simplificado (capital-based fixed fee), the general regime (IUE/IVA/IT/RC-IVA), and the eligibility/a...Votes: 0GitHub stars: 478
- Bosnia Income TaxBosnia and Herzegovina personal income tax (porez na dohodak) for tax year 2026, set separately by the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD). Covers residence in each, the flat rates (FBiH 10%, RS 8% on salary, 10% on business income, 13% on capital and other income, BD 10%), personal allowances (FBiH 300 KM a month plus dependant factors, RS 12,000 KM a year, BD 14,400 KM a year), self-employment, the RS 2% small-entrepreneur tax and FBiH flat-rate amounts, ...Votes: 0GitHub stars: 478
- Bosnia PayrollBosnia and Herzegovina payroll for employers, tax year 2026, worked separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District. Covers the monthly gross-to-net: FBiH employee contributions 31% and employer contributions 5% on gross, 10% income tax after contributions and the 300 KM tax-card allowance, the 2026 FBiH minimum wage (1,027 KM net) and the minimum contribution base; RS 31% contributions withheld from gross, 8% tax on gross less the 1,000 KM allowance, the...Votes: 0GitHub stars: 478
- Bosnia Social ContributionsBosnia and Herzegovina mandatory social contributions (doprinosi) for 2026, set separately in the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District. Covers who pays, the rates (FBiH 31% from gross plus 5% employer since July 2025, 36% for the self-employed; RS 31% all from gross), the bases (gross salary, the minimum-wage floor, the FBiH 2026 fixed monthly bases for entrepreneurs such as 2,710 KM for liberal professions, RS bases of 70% or 100% of the average gross wage), boa...Votes: 0GitHub stars: 478
- Bosnia Tax OptimizationUse this skill whenever asked about reducing tax in Bosnia and Herzegovina, tax planning, or legal strategies to minimise tax for a self-employed person or small company, tax year 2026. Trigger on phrases like \"reduce tax Bosnia\", \"flat 10% tax Bosnia\", \"small entrepreneur 2%\", \"FBiH vs RS tax\", \"sole proprietor vs doo Bosnia\", \"0% dividend Bosnia\", \"save tax Bosnia\", \"tax planning Bosnia\". This skill covers the flat income tax (FBiH 10%, RS 8% on salary, Brčko 10%) and the mo...Votes: 0GitHub stars: 478
- Bosnia VatBosnia and Herzegovina VAT (PDV, porez na dodanu vrijednost) for 2026. VAT is a single state-level tax across the Federation, Republika Srpska and Brčko District, run by the Indirect Taxation Authority (UIO, uino.gov.ba). Covers who must register (100,000 KM threshold since December 2023), the single 17% rate, exemptions and zero-rated exports, place of supply, input tax and its blocks, partial exemption, capital goods adjustment, the monthly return (boxes 11 to 80) due by the 10th, refunds, ...Votes: 0GitHub stars: 478
- Br Carn Monthly Income Tax Rental IncomeHow a Brazilian resident individual who receives rent from another individual calculates, reports and pays the mandatory monthly income tax (carnê-leão), for accountants and advisers preparing that client's monthly DARF and annual return.Votes: 0GitHub stars: 478
- Br Estimated TaxUse esta skill sempre que for solicitado a tratar de pagamentos mensais estimados de imposto de renda no Brasil (Carnê-Leão) para profissionais autônomos, freelancers ou profissionais que recebem rendimentos de pessoas físicas ou de fontes do exterior. Cobre o cronograma de pagamento mensal, a tabela progressiva, despesas dedutíveis (livro caixa), o procedimento de pagamento via DARF 0190, multas por atraso e a interação com a declaração anual (DIRPF). SEMPRE leia esta skill antes de qualquer...Votes: 0GitHub stars: 478
- Br Freelance IntakeALWAYS USE THIS SKILL when a user asks for help preparing their Brazil tax returns AND mentions freelancing, self-employment, autônomo, MEI, microempreendedor individual, or Simples Nacional. Trigger on phrases like \"help me do my taxes\", \"prepare my IRPF\", \"I'm a freelancer in Brazil\", \"I'm MEI\", \"I'm autônomo\", \"do my taxes as a contractor\", \"prepare my declaração de ajuste anual\", or any similar phrasing where the user is a Brazil-resident self-employed individual needing tax...Votes: 0GitHub stars: 478
- Br Income TaxUse esta skill sempre que for solicitado sobre o imposto de renda brasileiro para pessoas físicas autônomas (autônomos / profissionais liberais). Ative com frases como \"quanto de imposto eu pago no Brasil\", \"DIRPF\", \"IRPF\", \"Carnê-Leão\", \"livro caixa\", \"imposto de renda\", \"CPF\", \"declaração de imposto de renda Brasil\", \"despesas dedutíveis Brasil\", \"imposto autônomo Brasil\", \"desconto simplificado\", \"INSS autônomo\", \"pró-labore\", \"DAS MEI\", ou qualquer pergunta sob...Votes: 0GitHub stars: 478
- Br Indirect TaxUse this skill whenever asked about Brazilian indirect tax obligations (ICMS, ISS, IPI) for self-employed individuals or small businesses. Trigger on phrases like \"ICMS\", \"ISS\", \"IPI\", \"Brazil VAT\", \"Brazilian indirect tax\", \"nota fiscal\", \"imposto sobre servicos\", \"imposto sobre circulacao de mercadorias\", or any question about indirect tax computation or compliance in Brazil. Covers ISS (municipal, 2-5%), ICMS (state, variable), IPI (federal), interaction with Simples Nacion...Votes: 0GitHub stars: 478
- Br InssUse this skill whenever asked about Brazilian INSS social contributions for self-employed individuals (contribuinte individual). Trigger on phrases like \"INSS autônomo\", \"contribuinte individual\", \"GPS pagamento\", \"INSS 20%\", \"INSS simplificado 11%\", \"teto INSS\", \"previdência autônomo\", or any question about Brazilian social security obligations for self-employed persons. Covers the 20% normal plan, 11% simplified plan, 5% MEI plan, contribution ceiling (teto), GPS payment mecha...Votes: 0GitHub stars: 478
- Br Return AssemblyFinal orchestrator skill that assembles the complete Brazil filing package for Brazil-resident self-employed individuals (MEI, Simples Nacional, autônomo/pessoa física). Consumes outputs from all Brazil content skills (br-irpf for Declaração de Ajuste Anual, br-simples for DAS/DASN reconciliation, br-inss for INSS contributions, br-iss for ISS municipal) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, a...Votes: 0GitHub stars: 478
- Br Simples Nacional[PT-BR] Use esta skill sempre que for solicitado tratar do Simples Nacional brasileiro ou do regime MEI. Acione com expressões como \"Simples Nacional\", \"MEI\", \"microempreendedor individual\", \"DAS\", \"DASN-SIMEI\", \"anexo Simples\", \"tabela do Simples\", \"Fator R\", ou qualquer dúvida sobre o regime unificado de tributação para micro e pequenas empresas no Brasil. Cobre o DAS mensal fixo do MEI, as tabelas progressivas do Simples Nacional (Anexos I-V), os limites de faturamento, o F...Votes: 0GitHub stars: 478
- Brazil Crypto TaxUse this skill whenever asked about Brazil cryptocurrency or digital asset taxation / Use esta skill sempre que for solicitado sobre tributação de criptomoedas ou ativos digitais no Brasil. Trigger on phrases like \"crypto tax Brazil\", \"imposto de renda cripto\", \"Bitcoin Brazil\", \"criptoativos Brasil\", \"cryptocurrency gains Brazil\", \"Receita Federal crypto\", \"DARF crypto\", \"GCAP crypto\", \"staking Brazil\", \"mining income Brazil\", \"NFT tax Brazil\", \"Binance Brazil\", \"Mer...Votes: 0GitHub stars: 478
- Brazil EinvoiceUse esta skill sempre que for questionado sobre nota fiscal eletrônica no Brasil, NF-e (Nota Fiscal Eletrônica), NFS-e (Nota Fiscal de Serviço Eletrônica), NFC-e (Nota Fiscal de Consumidor Eletrônica), CT-e (Conhecimento de Transporte Eletrônico), MDF-e, SEFAZ (Secretaria da Fazenda), DANFE, chave de acesso, layout XML 4.00, certificado digital A1/A3, ICMS, IPI, PIS, COFINS, CBS, IBS, ou qualquer questão sobre geração, transmissão, validação ou troubleshooting de documentos fiscais eletrônico...Votes: 0GitHub stars: 478
- Brazil PayrollUse esta skill sempre que perguntarem sobre processamento de folha de pagamento brasileira, cálculo de salários, IRRF (Imposto de Renda Retido na Fonte), contribuições ao INSS, depósitos de FGTS, 13º salário (décimo terceiro), custo do empregador, conversões de líquido para bruto ou de bruto para líquido, estrutura de holerite/contracheque, eventos do eSocial, ou qualquer questão sobre cálculo de remuneração, deduções ou obrigações do empregador no Brasil. Acione com frases como \"folha de pa...Votes: 0GitHub stars: 478
- Brazil Transfer PricingEN: Use this skill whenever asked about Brazil transfer pricing rules, documentation requirements, or preços de transferência compliance. Trigger on phrases like \"transfer pricing Brazil\", \"Brazilian TP documentation\", \"preços de transferência\", \"master file Brazil\", \"local file Brazil\", \"CbCR Brazil\", \"APA Brazil\", \"Law 14.596/2023\", \"IN RFB 2161\", \"arm's length Brazil\", \"ECF\", or any question about intercompany pricing for Brazilian entities. PT-BR: Use esta skill semp...Votes: 0GitHub stars: 478
- Brazil VatUse this skill whenever asked about Brazilian indirect taxes, VAT, consumption taxes, PIS, COFINS, ICMS, ISS, IPI, CBS, IBS, Imposto Seletivo, NF-e (Nota Fiscal Eletronica), Simples Nacional, CNPJ registration, tax reform (EC 132/2023), or any request involving Brazilian goods and services taxation, filing, compliance, or classification. Trigger on phrases like \"Brazil tax\", \"Brazilian VAT\", \"PIS/COFINS\", \"ICMS\", \"ISS\", \"IPI\", \"CBS\", \"IBS\", \"NF-e\", \"nota fiscal\", \"Simples...Votes: 0GitHub stars: 478
- Brunei TaxUse this skill whenever asked about Brunei Darussalam tax obligations. Trigger on phrases like \"Brunei tax\", \"Brunei VAT\", \"Brunei GST\", \"corporate tax Brunei\", \"MOFE filing\". Brunei has NO VAT/GST and NO personal income tax. This skill covers corporate income tax at 18.5% and clarifies the absence of consumption tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Brunei tax work.Votes: 0GitHub stars: 478
- Bs Company FormationSource-cited draft: company formation & entity choice for Bahamas (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bs Corporate Income TaxSource-cited draft: corporate income tax for Bahamas (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bs Income TaxUse this skill whenever asked about Bahamas tax obligations for individuals, self-employed persons, or sole traders. Trigger on phrases like \"do I pay income tax in the Bahamas\", \"NIB contributions\", \"National Insurance Board\", \"business licence fee\", \"VAT registration Bahamas\", \"real property tax Bahamas\", \"stamp duty Bahamas\", \"self-employed tax Bahamas\", \"payroll Bahamas\", or any question about tax filing or obligations for a person living or working in the Bahamas. Also ...Votes: 0GitHub stars: 478
- Bs Payroll SocialSource-cited draft: payroll & social contributions for Bahamas (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Bs Tax OverviewSource-cited draft: tax overview for Bahamas (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478