@charset "utf-8";
/*
Inland Revenue Authority of Singapore (IRAS)
Last Updated: 23th Nov 2007
Version: 1.0
*/
body { font-family:Arial,verdana,Sans-Serif; color:#000; font-size: 110%; margin: 0 2px 0 2px; background: #EFEEE2 url(../uploadedimages/_System/bkg.gif) repeat-x;}

p { margin: 0 0 20px 0;}
a:link,a:active {  color: #0066FF;text-decoration: none;}
a:visited { color: #0066FF; text-decoration: none;}
a:hover { color: #666; text-decoration: underline;}

h1, h2, h3 { color: #c62c2a;}
h1 { font-size: 1.6em; margin: 0 0 10px 0;}
h2 { font-size: 1.4em; margin: 0 0 10px 0;}
h3 { font-size: 1.2em; margin: 0 0 10px 0;}
hr { border-bottom: 1px dotted #BBB; border-top: 1px solid #fbb9b8;}

/*
h1 a:link,h1 a:active, h1 a:visited { color: #c62c2a; text-decoration: none;}
h2 a:link,h2 a:active, h2 a:visited { color: #c62c2a; text-decoration: none;}
h3 a:link,h3 a:active, h3 a:visited { color: #c62c2a; text-decoration: none;}
*/

ol {}
ol li {margin: 0 0 8px -10px; padding: 0; }
ol li ol {margin-top: 9px; margin-bottom: 20px;}
ol li ol li {background: none; margin: 0 0 5px -10px;}

ul {}
ul li {margin: 0 0 8px -35px; padding: 0 0 0 15px; list-style-type: none; background: url('../uploadedImages/_System/ul.gif') no-repeat 0 2px;}
ul li ul {margin-top: 9px; margin-bottom: 20px;}
ul li ul li {margin: 0 0 5px -30px; list-style-type: none; background: url('../uploadedImages/_System/li.gif') no-repeat 0 3px;}

ul li ol {margin-top: 9px; margin-bottom: 20px;}
ul li ol li {list-style-type: decimal; margin: 0 0 8px -10px; padding: 0; background: none;}

ol li ul {margin-top: 9px; margin-bottom: 20px;}

/* Masthead, footer and Menu */
#pgBody {margin:0 5% 0 5%;}
#masthead {height:105px; background:#fff no-repeat 118px 0;}
#mastheadSub {height:105px; background:#fff;}
#mastheadRight {float:right; text-align:right; margin-right:5px;}
#agencyLogo {float:left; margin-left:5px;}    
#topSideMenu {font-size:90%; text-align:right; margin-top:0px;}
#searchBox {margin-top:7px;}
.searchText {border-top:1px solid #BBB; border-left:1px solid #BBB; border-bottom:1px solid #EEE; border-right:1px solid #EEE;}
.searchText1 { -moz-padding-start: 1px;  -moz-padding-end: 1px; width: 210px; padding: 0px; margin: 0px;}
#divMasterPgMenu { width: 100%; height: 19px; background:#006BA3; color:#fff;}
#divMenuLeftCorner, .divMenuHome, .divMenuAbout, .divMenuNews, .divMenuCareers, .divMenuAsk, .divMenuLinks {display: block; float:left; height: 19px;}

.divMenuHome {background: url(../uploadedimages/_System/nav_hom.gif); width:66px;}
.divMenuAbout {background: url(../uploadedimages/_System/nav_abo.gif); width:92px;}
.divMenuNews {background: url(../uploadedimages/_System/nav_new.gif); width:112px;}
.divMenuCareers {background: url(../uploadedimages/_System/nav_car.gif); width:74px;}
.divMenuAsk {background: url(../uploadedimages/_System/nav_ask.gif); width:80px;}
.divMenuLinks {background: url(../uploadedimages/_System/nav_use.gif); width:98px;}

#divMenuRightCorner {float:right;}
#divMasterPgFooter {margin-top:10px; font-size:90%;}

/* Home */
/*#homeRightColumn {margin-top:10px; width: 255px; float:right;}*/
#homeRightColumn {float: right; width: 268px; padding: 10px 0; }
#homeLeftColumn {margin: 0 265px 0 0px;}
/*#homeLeftColumn {float:left; background:#fff;}
html>body #homeLeftColumn {margin-right: 255px; background:#fff; padding: 0 10px 0 10px;}*/
#individual, #property {float:left;  width: 48%; margin-right:5px; margin-left:5px;}
#individual {background:url(../uploadedimages/_System/4_individuals_bkg.gif) no-repeat right bottom;}
#property {background:url(../uploadedimages/_System/4_property_bkg.gif) no-repeat right bottom;}
#businesses {background:url(../uploadedimages/_System/4_businesses_bkg.gif) no-repeat right bottom;}
#gst {background:url(../uploadedimages/_System/4_GST_bkg.gif) no-repeat right bottom;}
#businesses, #gst {margin-left:51%;  margin-right:7px; height:auto;}
#otherTaxes {margin:0 10px 0 10px; background:#fff;}
#otherTaxes h1 {background:url(../uploadedimages/_System/hdr_othertaxes.gif) no-repeat left top; height: 18px; border-bottom: 2px solid #FFBDA4;}
#eServices {margin:0 10px 0 10px; background:#fff;}
#eServices h1 {background:url(../uploadedImages/_System/hdr_eSvc.gif) no-repeat left top; height: 18px; border-bottom: 1px solid #FFBDA4;}
#hdrIndividual, #hdrProperty, #hdrBusinesses, #hdrGst {} 
#hdrIndividual {background: url(../uploadedimages/_System/4_individuals_long.gif);}
#hdrProperty {background: url(../uploadedimages/_System/4_property_long.gif);}
#hdrBusinesses {background: url(../uploadedimages/_System/4_businesses_long.gif);}
#hdrGst {background: url(../uploadedimages/_System/4_GST_long.gif);}
.hdrCorner {height: 36px; background: url(../uploadedimages/_System/4_rightcorner.gif) no-repeat right top;}
#homeQuickLinks {background:#fff; margin-left:10px; padding: 0 0 0 0;overflow:hidden;height:205px;}
#homeQuickLinks h2{border-top:5px solid #fff; height:30px; color:#fff; background: #3698D4 url(../uploadedimages/_System/hdr_quicklinks.gif) no-repeat 10px 8px;}
#homeHighlights {overflow:auto; background:#fff; margin-left:10px; padding:10px;}
.hdrHomeHighlights {margin:0 0 0 10px; padding:0; height:26px; border-bottom:2px solid #227DB4; background: transparent url(../uploadedimages/_System/hdr_highlights.gif) no-repeat left bottom;}
.hdrLatest {margin:0 0 0 10px; padding:0; height:26px; border-bottom:2px solid #227DB4; background: transparent url(../uploadedimages/_System/hdr_latest.gif) no-repeat left bottom;}
.highlightsDate {color:#000; padding-left:10px;}
.highlightsCategory {color:#000; padding-left:10px; background:#DBDBDB;}

/* Content */
#pageFrame, #homeLeftColumn {height:100%; margin-top:10px; background:#fff url(../uploadedimages/_System/white_leftcorner.gif) no-repeat left top;}
#roundCornerRight {width:100%; height:6px; background: url(../uploadedimages/_System/white_rightcorner.gif) no-repeat right top;}
#pageSectionTitle h2 {padding: 0 10px 0 20px; color:#C62C2A; font-size:180%; font-weight:normal;}    
#tabContent {float:right; width:255px; background: #f7f7f1 url(../uploadedimages/_System/tab_bkg.gif) repeat-y left top;}
#tabContent h3 {padding-top:2px; padding-bottom:2px; background:#fff; color:#6B6459; font-size:120%;}
#tabContentWhite {float:right; width:255px; background: #fff;}
#pageContent {margin: 0 265px 0 10px; padding-left:10px;}
#pageRating {margin: 10px 265px 10px 10px; padding-top:10px; padding-left:10px; background: #e1edef;}
#pageRatingTitle {color:#006ba2; font-weight:bold;} 
    
#breadcrumbFrame {padding: 5px 0; margin: 0 10px 15px 10px; background:#C62C2A url(../uploadedimages/_System/breadcrumbs_bkg.gif) repeat-x;}
#breadcrumbFrame h6 {margin: 5px 10px 5px 11px; color:#fff; font-weight:normal; font-size:1.1em;}
#breadcrumbFrame H1 {margin: 20px 10px 5px 10px; color:#fff; font-weight:normal; font-size:1.8em;}
#breadcrumbFrame a:link, #breadcrumbFrame a:visited, #breadcrumbFrame a:active	{color:#fff; text-decoration:none;}
#breadcrumbFrame a:hover {text-decoration:underline; background:none;}
.headlines { display: block; font-weight: bold;	color: #e45e5c;	font-family:Georgia, "Times New Roman", Times, serif; font-style: italic; margin: 10px 0 20px 10px;}
.backtotop { display: block; text-align: right; float: right; margin: 0 0 15px 0; padding: 5px 10px 5px 15px; background: transparent url(../uploadedimages/_System/backtotop.gif) no-repeat left 50%;}
.footnote { border-top: 1px solid #AAA; line-height: 1.3em; font-size: 11px; font-style: italic; margin-top: 25px; padding: 3px 0 20px 5px;}


.displayNone { color:#F1F1F1; display: none; }
.displayInline  { display: inline; }
.floatRight {float:right;}
.floatLeft {float:left;}
.clear {clear:both;}
.layoutClear { display: inline-block;}   
.layoutClear:after, .container:after { content: "."; display: block; height: 0; clear: both; visibility: hidden;}
* html .layoutClear { height: 1%; }
.layoutClear { display: block; }

/* Rate this page formatting */
ol.design_list_horizontal {margin:0;}
ol.design_list_horizontal li {padding:20px;}
ol.design_list_vertical li { padding-left:20px; }

/* Right side panel formatting for template page03*/
.rightPanelMenuHeader {padding: 10px 10px 10px 8px; font-size:13px; font-weight:bold; color:#6C6459;}
.rightPanelMenu {padding:8px; border-top:1px solid #d7e8e5;}
.rightPanelMenuSelected {padding: 8px; background:#3698d4; color:#fff;}
.rightPanelMenuSelected a:link, .rightPanelMenuSelected a:active, .rightPanelMenuSelected a:visited {color:#fff; text-decoration:none;}
.rightPanelMenuSelected a:hover {color:#fff; text-decoration: underline;}
.rightPanelMenuSub {margin-left:20px; padding:5px;}
.rightPanelMenuSubSelected {margin-left:15px; padding: 5px 5px 5px 10px; background:#3698d4; color:#fff;}
.rightPanelMenuSubSelected a:link, .rightPanelMenuSubSelected a:active, .rightPanelMenuSubSelected a:visited {color:#fff; text-decoration:none;}
.rightPanelMenuSubSelected a:hover {color:#fff; text-decoration: underline;}

/* HIGHLIGHTED CONTENT*/
.hlbox { border-left: 3px solid #c62c2a; border-left: 3px solid #ccc; border-bottom: 1px solid #ccc; padding: 0 0 10px 10px; margin: 20px 0 20px 20px;}
.hlbox h4{ font-family: Georgia, "Times New Roman", Times, serif; font-size: inherit; margin: 0 0 5px 0;}
.related { background: #ffece0 url(../uploadedimages/_System/related_bkg.gif) no-repeat; padding: 10px 10px 10px 50px; margin: 0 0 20px 0;}
.related h4{ margin: 10px 0 10px 0; font-size: 1.2em; color: #c62c2a;}
.related table {width:91%;}
.related td {width:80%;}
.related td.label { font-weight: bold; text-align: right; padding-right: 5px; width: auto; color: #705c4f;}
.related th { font-weight: bold; text-align: right; padding-right: 5px; width: 20%; color: #705c4f;}

/* TABLES */
.dataTable { border-left: 1px solid #DDD; border-right: 1px solid #EEE;	border-bottom: 1px solid #EEE; margin: 0 0 20px 0; width: 85%;}
.dataTable caption { padding: 10px 7px 2px 10px; text-align: left; font-weight: bold; font-size: 1.3em; border: 4px solid #fff; border-bottom: 4px solid #e98584;}
.dataTable th{ background-color: #c62c2a; color: #fff; border-right: 1px solid #fff; border-bottom: 1px solid #fff; padding: 5px 5px 10px 5px; vertical-align: top;}
.dataTable th.vertical{	background: #efeee2; border-right: 1px solid #fff; border-bottom: 1px solid #fff; color: #444; font-weight: bold;}
.dataTable td{ border-right: 1px solid #e0edeb;	border-bottom: 1px solid #e0edeb; padding: 5px;	vertical-align: top;}
.dataTable tr.alt { background-color: #f7f7f1;}

/* ICONS AFTER LINKS */
.linkPdf { background: url(../uploadedimages/_System/pdf.gif) no-repeat top right; padding-right: 18px; padding-bottom: 10px;}
.linkWord { background: url(../uploadedimages/_System/word.gif) no-repeat top right; padding-right: 18px; padding-bottom: 10px;}
.linkExl{ background: url(../uploadedimages/_System/excel.gif) no-repeat top right; padding-right: 18px; padding-bottom: 10px;}
.linkExt { background: url(../uploadedimages/_System/ext.gif) no-repeat top right; padding-right: 18px; padding-bottom: 10px;}
.linkZip { background: url(../uploadedimages/_System/zip.gif) no-repeat top right; padding-right: 18px; padding-bottom: 10px;}
.filesize {font-size:0.9em;}

/* Feedback Form */
.asterisk {color:Red;}
.formField {font-weight:bold;}
.denotesCompulsory {color:Red; font-size:90%;}

/* FAQ Section */
.boxup {background:#ffece0;} 
.boxOut {background:#fff;} 
.faqAns {margin: 10px 0 0 20px; padding-bottom:5px;}

.rateBox {margin: 10px 0; padding-bottom: 10px;}

/* Search form */
.searchBox {padding: 20px; border-bottom: 1px solid #DDD; border-top: 1px solid #DDD;}
.searchForText {color:#C62C2A; font-size:1.6em;}
.searchDate {color:#888;}
#searchLink a:link, #searchLink a:active, #searchLink a:visited {text-decoration:none; font-size:1.2em;}
#searchLink a:hover {text-decoration: underline;}

/*TextSize*/
#smallA a
{    
	font-family:Arial;
      font-size: 8px;      
      color: Black;
}

#mediumA a
{
	font-family:Arial;
      font-size: 10px;
      color:Black;
}

#largeA a
{
	font-family:Arial;
      font-size: 12px;
      color:Red;
	font-weight:bolder;
}