Kontakt. RRiF - Računovodstvo, revizija i financije, Zagreb, Croatia. When planning your retirement and determining how your RRIF will fit into your overall income plan, it’s a good idea to create a retirement budget. 000 polaznika! Zadovoljni korisnici su najjači dokaz da je Campster pravo mjesto i za tvoj razvoj. ca or talk to a Sun Life Financial advisor to learn more about how a RRIF works and how it can help you. i druge aktualnosti. It converts retirement savings into income. This is an average tax rate of 33 to 42 per cent of your RRIF value. 02. If you convert your RRSP to a RRIF, payments will not be required until the calendar year following the year the RRIF account was opened. RRIF Rules and Withdrawals. Seminari. Stručni diplomski studij. Kontakt telefon tvrtke. However, you do not need to begin the income until you turn 72 years old. Stojimo vam na raspolaganju na više komunikacijskih kanala, izaberite koji vam najviše odgovara. If the account is liquidated, the owner will owe taxes on the money. 8,920 likes · 526 talking about this · 69 were here. 3. And vice versa. Thus, as per the terms of the Canada-U. Note: For ages below 70 years use formula 1/ (90-age) to calculate the RRIF factor. None of us knows how long we will live, and that makes retirement, tax, and estate planning a challenging exercise. 1 mr. drugi dohodak. Tečajevi. 5. The RRIF holder’s front-loaded withdrawals (as in the Figure 2 example) could subject her to higher rates and clawbacks, even though her cumulative income in retirement would be less. Hvala na upitu! Vaš upit je poslan instituciji. This article will illustrate some of these exceptions, as they apply. Min. Vidi više Građevine i gradnja. 5, subsection 146. Naučit ćete sve o knjigovodstvuu za obrtnike i vlasnike OPG-ova. Fax: 01/4699-703. hr i vrlo dostižno. Knjigovodstvo i financije. 3. coughlin. , a. sc. A self-directed RRIF allows you to invest in the same range of qualified investments as self-directed RRSP. However, you will be taxed on the funds you take out and you must withdraw a minimum amount every year. ca. Naučite kako poduzetnički razmišljati! Stručni prijediplomski studij. o. If you convert your RRSP to a RRIF, payments will not be required until the calendar year following the year the RRIF account was opened. PN121 - Održavanje, dijagnostika i otklanjanje kvarova. RRIF withdrawal amounts and tax brackets. 1994 – 31. Programi objedinjavaju. primitci od osiguranja (čl. However, an RRSP must be converted to a RRIF or annuity, or paid out in a lump sum by the end of the calendar year in which you turn age 71. For purposes of the new simplified reporting regime described in this notice, a beneficiary of an RRSP or RRIF is anthe RRiF Visoka škola za financijski menadžment (RRiF College for Financial Management) is a private higher education institution located in the large city of Zagreb (population range of 500,000-1,000,000 inhabitants). Loko vožnja-Labo. With a $100,000 RRIF, that amounts to $4,000. Sometimes financial institutions say RIF when they mean RRIF so it’s important to know the difference. Tečajevi. =$200,000 x 0. vis. This range is a standard growth rate for a conservative RRSP/RRIF - the type of holdings within your account will contribute to the average rate you can expect. Novi tečajevi Srca. , jedno od društava RRiF grupe čija je djelatnost usko vezana za područje financija, poreza i prava trgovačkih društava. hr. Informacijske tehnologije u poslovnim sustavima. Tečajevi za IT i administrativni sektor . studenoga do 6. studenoga 2023. S. You may have more than one type of retirement savings (i. Za sve dodatne informacije kontaktirajte nas e-poštom na adresu uciliste@rrif. Kretanje tečaja. The deadline to convert your savings is Dec. Cijena se odnosi na mjesečne knjigovodstvene usluge potrebne srednje velikom obrtu. Then, this income can help pay for your retirement. Zvuči dobro, zar ne?Portal Javna nabava. 20. To illustrate, let’s assume that the deceased owned a house as a principal residence and an RRSP at death and each is worth $1 million. Članci o trgovini na malo: trgovin malo, Članci o godišnjem. , Strojarska cesta 20, Zagreb, Hrvatska - OIB: 14273924910 Upisan u registar trgovačkog suda u Zagrebu - MBS 080343957 - IBAN HR3023600001102440138 pri Zagrebačka banka d. Mjere krojene za vas. After age 71, you can no longer contribute to an RRSP and are required to convert your RRSP into a Registered Retirement Income Fund (RRIF), an annuity, or have it paid out lump-sum. RRIF-ovi PROGRAMI CJELOŽIVOTNOG OBRAZOVANJA IZ PODRUČJA RAČUNOVODSTVA. Mjesto. 013,80 kn)Before age 71, the minimum percentage of payout is worked out in the following way: 1÷ (90 – your current age). Complete the RRIF Application: You’ll need to complete an application in order to open a RRIF as it’s a new account. i ovl. Odlična je stvar kod kriptovaluta da su, za razliku od dionica, frakcijske. to the IRS regarding contributions made to your RRSP/RRIF as well as RRSP/RRIF distributions. Martićeva 29, 10000 ZagrebVeleučilište RRiF osnovano je u svibnju 2006. RRiF Visoka škola upisuje studente na preddiplomski stručni studij za računovodstvo i financije, smjer računovodstveno-financijski u trajanju od šest semestara odnosno tri akademske godine. 28 per cent in the following year when they turn 72. Advanced Certificate in Practical Customer Due Diligence (međunarodni certifikat za praktičnu provedbu dubinske analize klijenta u svrhu sprječavanja pranja novca i financiranja terorizma)Analiza financijskih izvještaja. 08 per cent in the year they turn 85. Tiskano izdanje. Morteza. RRIF withdrawal will improve their long-term financial position. Report withdrawals as income on your tax returns. An RRIF is a retirement fund similar to an annuity contract that pays income to a beneficiary or a number of beneficiaries. Access and hold a wide selection of investments, depending on your needs for. Tax Treaty, any RRIF withdrawals by Emily, up to $10,560, would be subject to 15% withholding tax with any excess subject to 25% withholding tax. A Registered Retirement Income Fund (RRIF) is a post-retirement investment account that allows for easy withdrawals from your Registered Retirement Savings Plan (RRSP) while still earning tax-free gains on your investments. 883,63 kn) pretplata za 12 mjeseci uz telefonske savjete =. Arhiva obračuna za plaće, dohotke i honorare. 79%. 1/19. Zagrebačka banka d. 1879. 11. The minimum amount must be paid to the taxpayer in the year following the. međunarodnu multidisciplinarnu konferenciju „Mediterranean Islands Conference“. 3. Vrijeme održavanja. Mjera 1 - Prenošenje znanja i aktivnosti informiranja. Potaknite svojim novostečenim znanjem povećanje uštede i dobiti u svojoj firmi. Veleučilište RRiF u prvu godinu stručnog prijediplomskog studija, smjer računovodstvo i financije upisuje: pristupnike koji su položili državnu maturu (osnovna B razina). o. For two spouses, that could be more than $5,000. Either the age of the annuitant, or that of their spouse or common-law partner (“CLP”) on January 1st can. Saznajte koja su prava pitanja na koja Vaš knjigovođa uvijek mora znati točan i precizan odgovor. Mediteranska poljoprivreda. A Registered Retirement Income Fund (RRIF) is an extension of the RRSP. godine. The following RPP lump-sum amounts can be transferred directly to another RPP, an RRSP, a RRIF, a PRPP, SPP, or an ALDA: an RPP lump-sum amount that you are entitled to receive from your RPP. The first step is to correct your mistake by taking the RMD amount that you. Martićeva 29, Zagreb tel: +385 1 46 99 735 veleuciliste@rrif. studenoga do 6. 2016, ČetvrtakAutor: I. 65% tax bracket, your total taxes owing on that withdrawal would be ($6,000 x. Takva dugotrajna imovina, koja je namijenjena prodaji, klasificira se kao kratkotrajna imovina. This can be any amount, as long as you meet the minimum annual withdrawal as set out by federal regulations. Veleučilište RRiF. Prijava na tečajeve obavlja se putem sustava za prijavu na tečajeve. It may be a good choice if you: want to grow your savings faster than with GICs. Promotional rate. Especially for a retiree couple whose finances are tight, that $5,000 may be. Pension credit and pension splitting. (but you may have to pay anyway when you file your taxes). 2019. Studij se izvodi kao redoviti i izvanredni. 1 RRIF supplied less than 1% of freight railroads’ capital expenditures for track and other structures over that period. Misija Fakulteta je obrazovanje vrhunskih stručnjaka u području prava, socijalnog rada, javne uprave i javnih financija koji će svojim znanjem i vještinama unaprijediti praksu, obrazovanje te znanstveno-istraživački rad u navedenim područjima. (Naziv rijeke ili planine) V LEBIT Povratak na tečajeve. 2023. Studentski portal Nastavnički portalRRIF payments from a spousal RRIF are declared on the spouse's T1 General Income Tax Return-that's the form you fill out to file your income taxes every year. Mreža europskih javnih službi za zapošljavanje – PES Network. 4. Uplatni račun za dodatni porez na dobitak Ponedjeljak, 24. nov br. Individual stocks. Adresa – broj pošte i grad tvrtke / obrta. VRSTA STUDIJA: Trogodišnji stručni prijediplomski studij. S. Određen je datum sljedećeg ispitnog roka RRiF učilišta za poduzetništvo za tečaj Osposobljavanja. The RRIF program was established by the Transportation Equity Act for the 21st Century (TEA-21) and amended by the Safe Accountable, Flexible and Efficient Transportation Equity Act: a Legacy for Users (SAFETEA-LU), the Rail Safety Improvement Act of 2008, and the Fixing America’s Surface Transportation (FAST) Act. Katančićeva 5. studenoga 2023. IZMJENE I DOPUNE TKU, IZMJENE PLAĆA, POREZA I DOPRINOSA, PRIPREMNE RADNJE ZA SASTAVLJANJE FINANCIJSKIH IZVJEŠTAJA U SUSTAVU PRORAČUNA. A RRIF is a registered account that provides you with income drawn from the investments and savings in your Registered Retirement Savings Plan (RRSP). The $2,000 withdrawal qualifies as pension income, triggering an annual 15% credit on your tax return. Reakreditacija je postupak koji se provodi u petogodišnjim ciklusima od strane. Registered Retirement Income Fund - RRIF: A retirement fund similar to an annuity contract that pays out income to a beneficiary or a number of beneficiaries. Report the amount on line 24640 and submit Schedule 7 with your tax return. 03. 2020, str. Popis besplatnih tečaja za grafički dizajn. all the RRIF property is distributed before the end of the exempt period. 4. oec. The investments in the RRIF are not affected and there Is no need to execute a new contact. lipnja 2019. Za sve dodatne informacije kontaktirajte nas e-poštom na adresu [email protected] registered retirement income fund (RRIF) is an extension of your RRSP and the non-locked-in portion of your VRSP. Novi broj RRiF-a Srijeda, 26. For example, if you are 68 years old and have a RRIF account balance of $400,000 on December 31 of the previous year, the calculation would be: 90 – 68 = 22. Thus, as per the terms of the Canada-U. The story. All amounts paid after the date of death will be taxed to the surviving spouse. Zakona o deviznom poslovanju (Nar. SPLIT, Hotel Amphora, Šet. Under this. In recent years, sponsors of intercity passenger rail projects have shown increasing interest in the program. Takva dugotrajna imovina, koja je namijenjena prodaji, klasificira se kao kratkotrajna imovina. Mladen tahan Irena Slovinac, dipl. Program usavršavanja OBRAZAC PRIJAVE Program usavršavanja iz računovodstva obuhvaća sljedeća područja: Primjena Zakona o računovodstvu i primjena Hrvatskih standarda financijskog izvještavanja. Stručni diplomski studij. Ima li netko preporuke za tečajeve u IT i adminiatrativnom sektoru nakon završene srednje? Faks nisam upisivala ali htjela bi vidjet kaj se nudi da steknem neka dodatna znanja i da imam nešto dodatno za upisat na životopis. 3 (1) defines a RIF as an arrangement between a carrier (see 4 below) and an annuitant under which the carrier agrees to make payments to the annuitant and, if the annuitant chooses ("elects"), to the. For 2023, that would be December 30, 2022. ) srednji tečaj Hrvatske narodne banke za strana sredstva plaćanja. A $1,500 gross withdrawal will deduct $1,500 from the RRSP, and the amount you receive will have taxes and administrative fees deducted. Types of RRIFs that Scotiabank offers. Godišnji financijski izvještaji/obrasci. Za sve dodatne informacije kontaktirajte nas e-poštom na adresu uciliste@rrif. The Attribution rule applies to Spousal RRIFs. PLC 822 - Napredno programiranje Simatic S7-1200. Starting at age 65, you can claim a pension credit on the first $2000 of RRIF withdrawals per year. e. If the deceased was 65 or older, or if the deceased was under 65 and received. 96/03. When converting an RRSP to a RRIF, theTD Bank GICs offer a variety of registered and non-registered options, the choice of cashable and non-cashable terms, and competitive market-linked GIC rates for those who’re in it for the long. The percentage is applied to the account value on Dec. The primary difference is that you contribute to an RRSP, but you withdraw from a RRIF. GLOSSARY: englesko-hrvatski računovodstveno-financijski rječnik Pročitaj više. godinu“ uz časopis RRiF br. 61. The initial LOI eligibility review is intended to identify. oec. • Each year, a RRIF annuitant is required to withdraw one or more payments that are at least equal to the minimum calculated amount. Converts pension plan savings into retirement income. Minimum annual withdrawals; no maximum. Sastoji se od dvije knjige, opsega ukupno 1. 01. Mjera 4 - Ulaganja u fizičku imovinu. SSI je sinonim povjerenja u ronilačkom svijetu koji svoj uspjeh pripisuje beskompromisnim standardima i usredotočenoj metodologiji. Počinje 11. Choose a variety of investment options including segregated funds, mutual funds and more. The financial institution filled out Form RC249, Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP. If the deceased received payments from an RRIF for the period from January 1 to the date of death, report that income on the Final Return. KOJE TEČAJEVE RONJENJA HIPPOCAMPUS NUDI. studenoga do 6. The amount is determined by your age and the value of your portfolio on January 1 of each year, as established by the Canadian government. ZJN 2016 („odvojena nabava“) Prekršajna odgovornost naručitelja i odgovorne osobe. 400,00 EUR (3. U standardnoj ponudi nalazi se više od 200 certifikacijskih treninga, a uz naše međunarodne partnere u mogućnosti smo izvesti sve IT i poslovne edukacije i tako vam pomoći da steknete kompetenciju, unaprijedite poslovni sustav i postanete konkurentniji. Za. 00%. godini i druge porezne i računovodstvene aktualnosti". od 21. Program osposobljavanja odobren je od ministarstva znanosti, obrazovanja i športa RH a cilj mu je osposobiti polaznike za obavljanje knjigovodstvenih i računovodstvenih poslova. Zakon o trgovačkim društvima - urednički pročišćeni tekst; RRIF-ov računski plan za poduzetnike; Računovodstvo poduzetnika, XII. 04. RRiF Visoka škola za financijski menadžemnt, okruzi Gradska četvrt Donji grad, Mjesni odbor "Hrvatski narodni vladari", Zagreb: fotografije i recenzije na Nicelocal. Life annuities guarantee their payouts for the life of the holder, so they are attractive for people worried they might run out of money. 00:00:00. Agencija za plaćanja u poljoprivredi, ribarstvu i ruralnom razvoju objavila je u Narodnim novinama broj 135/2023 od 10. For example, if you converted your RRSP to a RRIF last year (2022) when you turned 71, and the balance of your RRIF was $100,000 on Jan. prosinca 2019. 72. Za knjigovodstvo za obrt (više zaposlenih, 50-100 dokumenata) ćete platiti od 150 €/mjesec do 230 €/mjesec . To help protect your retirement savings, the Government of Canada has lowered the minimum withdrawal requirements for Registered Retirement Income Funds (RRIFs) by 25% for 2020. The percentage is applied to the account value on Dec. For example, if an individual’s 2020 RRIF minimum amount before the reduction is $12,000, they could have received the minimum amount of $1,000 per month. 2023. Some individuals rely on their retirement savings to meet routine living expenses and will be swayed by the “ruin probability” (the chance of running . TEB, Zagreb Financije, pravo i porezi mr. Djelatnost Učilišta je obrazovanje odraslih, osposobljavanje i usavršavanje iz. Zagreb, Martićeva 29. $400,000 x 4. 0. i ovl. i druge aktualnosti. Stručna sprema i naziv prethodno završene škole /zvanja(obavezno)Fina. 00%. o. S. Objavljeno: 18. Iako se promjene i stanje na računima glavne knjige evidentira u kunama. 250 godina znanja, iskustva i unaprjeđivanja pravnog obrazovanja. RRiF učilište za poduzetništvo. About 85% of the RRIF program’s nominal loan amount has gone to government-20. Ispitu mogu pristupiti i polaznici prijašnjih grupa tečaja osposobljavanja i usavršavanja, a svoj izlazak na ispit obvezno moraju prijaviti u tajništvu najkasnije do 5. stavka 2. Autor: Lucija TURKOVIĆ-JARŽA, dipl. Novi broj PiP-a Srijeda, 12. 04. tax purposes. Napravite zaokret u karijeri i uđite u intrigantni. The minimum amount must be paid to. Osim prilike da učiš suvremene tržišne vještine koje ti trebaju za napredak u znanje i zvanje, na Campsteru te čeka i preko 10 besplatnih tečajeva iz različitih područja. Tel: 01/4699-726. Na RRiF Visokoj školi za financijski menadžment završena je druga po redu reakreditacija studiijskih programa. The amount of the deduction is the total of: the part of the FMV of the RRIF at the time of death included in the deceased annuitant’s death income as a result of the annuitant’s death. Studentski život. If your spouse is not the successor annuitant. Trogodišnji stručni prijediplomski studij za. Referentni tečajevi ESB-a; Tečajna lista za klijente HNB; Tečajevi ostalih valuta za euro (HNB) Arhiva HRK tečajeva. On March 25, 2020, the government passed legislation as part of the Government of Canada’s COVID-19 Economic Response Plan that decreases the required minimum withdrawals from RRIFs by 25 per cent for 2020. ) srednji tečaj Hrvatske narodne banke za strana sredstva plaćanja. 0. seminar za JLP (R)S, proračunske i izvanproračunske korisnike. The taxpayer transfers property to the carrier from an RRSP, for example, and the carrier makes payments to the taxpayer. 3. Članci o mjenici autora Franje Amona: mjenic amon. There are no immediate tax consequences when you transfer your RRSP to an RRIF. 1) is amended to add paragraph (c) to permit a RRIF annuitant to transfer an amount on a tax-deferred basis from a RRIF to a licensed annuities provider to acquire an advanced life deferred annuity for the benefit of the RRIF. A RRIF is a registered retirement income fund that keeps RRSP savings tax-sheltered and safe. If these funds were transferred to an RRSP, fill out Schedule 7, RRSP, PRPP and SPP Unused Contributions, Transfers, and HBP or LLP Activities. 2023. Tečajevi. Mjesto: Zagreb. Toggle navigation. Stručni diplomski studij. 06. An RRSP is an account designed to help you save for retirement – a RRIF is an account designed to provide annual income in the form of withdrawals from a registered plan during your retirement. godini i druge porezne i računovodstvene aktualnosti". , jedno od društava RRiF grupe čija je djelatnost usko vezana za područje financija, poreza i prava trgovačkih društava. In this case, issue a T4RIF slip in the name of the spouse or common-law partner for the year you complete the transfer. You will owe income tax only on the money you take out. The general rule is that at their death, the annuitant (person who is entitled to the retirement income) is deemed to receive an amount equal to the fair market value (FMV) of all the property held within the RRIF at the time of death. be used in the calculation. Članci o povratu poreza: porez povrat. Mr. Metode transfernih cijena i analiza usporedivostiMarried or common-law partner: As the successor annuitant, your spouse or common-law partner will become the owner of your RRIF account when you die. Minimum and maximum withdrawal amounts. Engleski, njemački, talijanski, francuski i ruski u turizmu (od početne do više jezične razine) Pripremni tečajevi za Cambridge ESOL ispite (u suradnji s British Councilom) Tečajevi za djecu i mladež. 2016. Tečajevi Prekvalifikacije, strani jezici; Fakulteti Visokoškolsko obrazovanje; Poslovna edukacija Seminari, treninzi, usavršavanja; Vijesti. PN121 - Održavanje, dijagnostika i otklanjanje kvarova. Stručna sprema i naziv prethodno završene škole /zvanja(obavezno) Popuniti dalje ako tečaj plaća tvrtka. Govorni tečaj turskog jezika. 10 000 Zagreb. 08 per cent in the year they turn 85. laden tahan, rena lovinac Sastavljanje računa dobiti i gubitka za 2018. 2. ca. Under this. saznaj više na linku iznad. Instead of choosing to have the RRIF payments continue to their surviving spouse or common-law partner after death, the RRIF annuitant can name an individual in the RRIF contract as the beneficiary of any part of the RRIF property. 21. PLC 822 - Napredno programiranje Simatic S7-1200. do 22. So if you’re 65, your minimum withdrawal would be 1÷ (90-65)=4%. , u 10 sati održat će se online predstavljanje projekta i edukacija za zainteresirane knjižničare i knjižničarke, nastavnice i nastavnike. Naziv: RRIF Učilište za poduzetništvo. hr. Which of the two investment tools you. Adresa – ulica i kućni broj tvrtke / obrta. Pronađite sve obrazovne ustanove, obrazovna događanja, organizatore tečajeva i seminara, te stručnu literaturu. studenoga do 6. So it would not be an overstatement to say these accounts are a widely-used savings vehicle in our province. 900 polaznika. 95 and above. You don’t need to sell the investments in your RRSP. The key difference is that the insurance company guarantees between 75% and 100% of your original investment if you hold your investment for a certain amount of time — usually 10 years. Estate planning considerations when naming children or grandchildren as your RRSP or RRIF beneficiaries. MIC-Vis, 2024. studenoga 2023. Know how much you’ll need. A Life Income Fund is a Registered Retirement Income Fund (RRIF) that was purchased with locked-in funds. Vodeće izdavačko i savjetodavno društvo iz područja računovodstva,. Programi - RRIF Učilište za poduzetništvo. 2023. Poslovni seminari. 13 najboljih besplatnih internetskih tečajeva za pisanje sadržaja. For example, if your RRIF is valued at $500,000 when you're 72, at the start of the year your minimum annual payout will be $27,000 ( 5. Withdrawals can be taken monthly, quarterly. The estate has no tax consequences because the. Radnička cesta 80. This is an average tax rate of 33 to 42 per cent of your RRIF value. Projekti HZZ-a. Pučko otvoreno učilište Varaždin. hr. Na primjer, postoje tečajevi pod nazivom Samostalni knjigovođa, Knjigovođa, Samostalni računovođa…Nekada ste program mogli nazvati kako god ste htjeli, a većina je u sebi imala Knjigovođa ili Samostalni knjigovođa. If this is done, the surviving spouse or common-law partner will report the value of the deceased’s RRSP or RRIF. Ispit. You can open a RRIF and do what’s known as a partial rollover. Vrijeme održavanja. 96/03. Kupi. | 6 ,2% stopa registrirane nezaposlenosti (DZS) X. Bruce’s first annual minimum withdrawal amount would be $4,000 if his balance on Jan 1, 2018 is $100,000. Seminari i Webinari; Trgovina. 2023. . RRIFs on line 16a of the Form 1040 and the taxable amount of all such distributions (as determined under section 72) on line 16b of the Form 1040. S. In some cases, the choice will be clear while, in other cases, it will depend on individual priorities. ). So, if your 71st birthday is in 2023, you’ll need to convert your RRSP by December 31, 2023. Naučite kako upravljati prostornim podatcima i uređivati ih, izvesti prostornu analizu ili vizualizirati informacije pomoću ArcGIS-a kroz karte, 3D scene, grafikona ili animacije. 21. 51. Rodiljni i roditeljski dopust i naknade za vrijeme korištenja toga prava. 95 and older. OSIJEK, Hotel OSIJEK, Šamačka 4. Više od 45 godina SSI pruža obuku, certifikate za ronjenje i obrazovne resurse za ronioce, instruktore ronjenja, ronilačke centre i odmarališta širom svijeta. VERN' Kultura. Sažetak: Dugotrajna imovina namijenjena prodaji je imovina čija će se knjigovodstvena vrijednost nadoknaditi putem prodaje, a ne putem korištenja. 71. PLC371 - Programiranje u CoDeSys-u neovisno o hardware-u. g. The $35,000 difference between the $185,000 included in Mark’s 2022 income and the $150,000 that the estate received can be deducted on Mark’s 2022 income tax and. The difference between a RIF and RRIF. Računovodstvo, revizija i financije Pravo i porezi. Prijave za ispit moraju biti dostavljene najkasnije do 3.