Liechtenstein:
calendar year

Lithuania:
calendar year

Luxembourg:
calendar year

Macau:
calendar year

Macedonia, The Former Yugoslav Republic of:
calendar year

Madagascar:
calendar year

Malawi:
1 July - 30 June

Malaysia:
calendar year

Maldives:
calendar year

Mali:
calendar year

Malta:
1 April - 31 March

Man, Isle of:
1 April - 31 March

Marshall Islands:
1 October - 30 September

Martinique:
calendar year

Mauritania:
calendar year

Mauritius:
1 July - 30 June

Mayotte:
calendar year

Mexico:
calendar year

Micronesia, Federated States of:
1 October - 30 September

Moldova:
calendar year

Monaco:
calendar year

Mongolia:
calendar year

Montserrat:
1 April - 31 March

Morocco:
calendar year

Mozambique:
calendar year

Namibia:
1 April - 31 March

Nauru:
1 July - 30 June

Nepal:
16 July - 15 July

Netherlands:
calendar year

Netherlands Antilles:
calendar year

New Caledonia:
calendar year

New Zealand:
1 July - 30 June

Nicaragua:
calendar year

Niger:
calendar year

Nigeria:
calendar year

Niue:
1 April - 31 March

Norfolk Island:
1 July - 30 June

Northern Mariana Islands:
1 October - 30 September

Norway:
calendar year

Oman:
calendar year

Pakistan:
1 July - 30 June

Palau:
1 October - 30 September

Panama:
calendar year

Papua New Guinea:
calendar year

Paraguay:
calendar year

Peru:
calendar year

Philippines:
calendar year

Pitcairn Islands:
1 April - 31 March

Poland:
calendar year

Portugal:
calendar year

Puerto Rico:
1 July - 30 June

Qatar:
1 April - 31 March

Reunion:
calendar year

Romania:
calendar year

Russia:
calendar year

Rwanda:
calendar year

Saint Helena:
1 April - 31 March

Saint Kitts and Nevis:
calendar year

Saint Lucia:
1 April - 31 March

Saint Pierre and Miquelon:
calendar year

Saint Vincent and the Grenadines:
calendar year

Samoa:
calendar year

San Marino:
calendar year

Sao Tome and Principe:
calendar year

Saudi Arabia:
calendar year

Senegal:
calendar year

Seychelles:
calendar year

Sierra Leone:
calendar year

Singapore:
1 April - 31 March

Slovakia:
calendar year

Slovenia:
calendar year

Solomon Islands:
calendar year

Somalia:
NA

South Africa: