24 May 2022 | Tigran Bagoyan
According to the Clause 5 (1) 2), of the official electronic address law, from 1 January 2023 all companies have to use electronic address (hereinafter – “the e-address”). It is possible to register the e-address already now. From the day of registration of the e-address or from 1 January 2023, whichever is earlier, all further official correspondence with state and municipal institutions will happen not through the legal address but through this e-address.
Only the persons, who have legal rights to represent the company, i.e., Members of the Board or procurers can register the e-address. Later, use of address can be delegated to any other person. In order to register the e-address a person that has legal rights to represent the company needs to have a Latvian personal code and any of the following e-identification tools:
- mobile app eParaksts mobile; or,
- eID card; or
- foreigner’s eID card; or
- eParaksts card for legal persons.
The e-address can be registered in the internet page https://latvija.lv/eaddress/reg, using qualified electronic identification tools – eID card, eParaksts card, eParaksts mobile or eIDAS.
If the person who has the right to represent the company does not have a Latvian personal code, he or she needs to apply to the Latvian Office of Citizenship and Migration Affairs.
For your convenience we have prepared a Step-by-step instruction for registering e-address.
11 March 2021 | Tigran Bagoyan
From 2021, a new joint account for tax payments is introduced.
Also, payment deadline for all taxes has been set as 23rd date of month.
Requisites for the new bank account for tax payments:
|Beneficiary’s reg. Nr.:
2 March 2021 | Tigran Bagoyan
Companies whose turnover suffered as a result of Covid-19 can apply for subsidies for the period from November 2020 through May 2021.
For months of 2021, 60% (for months of 2020: 30%) of total gross salary paid in August, September and November 2020.
Maximal total subsidy size – EUR 100,000 per month.
Subsidy can be claimed for the months, where turnover has decreased by at least 20% as compared to the average of turnover for August, September and November 2020and also by at least 30% as compared to the respective month of 2019 or 2020.
Deadline for applying
The subsidies can be applied for by 15 June 2021.
There are certain conditions the company should comply with for applying for the subsidy.
10 December 2020 | Tigran Bagoyan
Ctrl + O
16 October 2018 | Tigran Bagoyan
Select raw Shift + Spacebar / Select column Ctrl + Spacebar
Insert new raw/column above the selected raw Ctrl + Shift + +
2 October 2018 | Tigran Bagoyan
This one is for perfectionists. Unfortunately, Excel and Power Point does not support Ctrl + Shift + Space for non-breaking space.
- Hold left Alt;
- Dial “0160” on the numeric keypad;
- Release left Alt.
21 September 2018 | Tigran Bagoyan
One of the concepts that we are going to base our upcoming basic accounting training course upon is what we call “The Pull Learning Concept”.
Our traditional education is based on what I call “Push learning” model, i.e., knowledge is purshed into the students. Students come to a school, college or university and study what they are offered to learn.”
In the last few years, another learning model that I call “Pull learning” has started to evolve. In this model students have a strong desire to learn and take responsibility for getting the knowledge. For example, there are may internet resources where one can learn programming and other skills. My mom learns new recepies watching you tube videos. (Actually, she cooks so well that she should be making such videos herself.)
The main idea of A2B approach to learning is to shift accent from teacher giving knowledge to student getting (pulling) the knowledge.
Responsibility for the result is shifted from teacher to student – the student has 100% responsibility for the result.
A2B Role is to:
- Propose the student curriculum and learning goals;
- Give tools to evaluate success;
- Give access to teachers (people who posess and share the knowledge) – this is not critical as people can learn elsewhere;
- Help the student to evaluate results (check that I understand right or “correct me if I am wrong”).
So, A2B Task is to:
- Prepare self training plan;
- Prepare learning goals – for each session;
- Prepare self-evaluation questions;
- Deliver knowledge (in passive (Pull) mode);
- Help to evaluate results (in Pull mode).
The student is in the centre here – A2B is assisting and responding – student is asking and requesting.
“We give you the roadmap and guidance – you do the walking”.
14 September 2018 | Tigran Bagoyan
Ctrl + A – selects the entire contiguous range;
Ctrl + A Twice – selects the entire sheet;
Ctrl + Spacebar – selects the entire column;
Shift + Left/Right Arrow – selects multiple columns;
Shift + Spacebar – selects the entire row
Shift + Up/Down Arrow – selects multiple rows;
Shift + Backspace – deselect raw/column/table.
23 August 2018 | Tigran Bagoyan
Windows logo key + E – Opens Windows Explorer window.