|  |  | Fiscal year (2001) | Fiscal year (2001) | 
				|  | Afghanistan | 21 March - 20 March | 21 March - 20 March | 
				|  | Albania | calendar year | calendar year | 
				|  | Algeria | calendar year | calendar year | 
				|  | American Samoa | 1 October - 30 September | 1 October - 30 September | 
				|  | Andorra | calendar year | calendar year | 
				|  | Angola | calendar year | calendar year | 
				|  | Anguilla | 1 April - 31 March | 1 April - 31 March | 
				|  | Antigua and Barbuda | 1 April - 31 March | 1 April - 31 March | 
				|  | Argentina | calendar year | calendar year | 
				|  | Armenia | calendar year | calendar year | 
				|  | Aruba | calendar year | calendar year | 
				|  | Australia | 1 July - 30 June | 1 July - 30 June | 
				|  | Austria | calendar year | calendar year | 
				|  | Azerbaijan | calendar year | calendar year | 
				|  | Bahamas, The | 1 July - 30 June | 1 July - 30 June | 
				|  | Bahrain | calendar year | calendar year | 
				|  | Bangladesh | 1 July - 30 June | 1 July - 30 June | 
				|  | Barbados | 1 April - 31 March | 1 April - 31 March | 
				|  | Belarus | calendar year | calendar year | 
				|  | Belgium | calendar year | calendar year | 
				|  | Belize | 1 April - 31 March | 1 April - 31 March | 
				|  | Benin | calendar year | calendar year | 
				|  | Bermuda | 1 April - 31 March | 1 April - 31 March | 
				|  | Bhutan | 1 July - 30 June | 1 July - 30 June | 
				|  | Bolivia | calendar year | calendar year | 
				|  | Bosnia and Herzegovina | calendar year | calendar year | 
				|  | Botswana | 1 April - 31 March | 1 April - 31 March | 
				|  | Brazil | calendar year | calendar year | 
				|  | British Virgin Islands | 1 April - 31 March | 1 April - 31 March | 
				|  | Brunei | calendar year | calendar year | 
				|  | Bulgaria | calendar year | calendar year | 
				|  | Burkina Faso | calendar year | calendar year | 
				|  | Burma | 1 April - 31 March | 1 April - 31 March | 
				|  | Burundi | calendar year | calendar year | 
				|  | Cambodia | calendar year | calendar year | 
				|  | Cameroon | 1 July - 30 June | 1 July - 30 June | 
				|  | Canada | 1 April - 31 March | 1 April - 31 March | 
				|  | Cape Verde | calendar year | calendar year | 
				|  | Cayman Islands | 1 April - 31 March | 1 April - 31 March | 
				|  | Central African Republic | calendar year | calendar year | 
				|  | Chad | calendar year | calendar year | 
				|  | Chile | calendar year | calendar year | 
				|  | China | calendar year | calendar year | 
				|  | Christmas Island | 1 July - 30 June | 1 July - 30 June | 
				|  Islands-2001-bmala.jpg) | Cocos (Keeling) Islands | 1 July - 30 June | 1 July - 30 June | 
				|  | Colombia | calendar year | calendar year | 
				|  | Comoros | calendar year | calendar year | 
				|  | Congo, Democratic Republic of the | calendar year | calendar year | 
				|  | Congo, Republic of the | calendar year | calendar year | 
				|  | Cook Islands | 1 April - 31 March | 1 April - 31 March | 
				|  | Costa Rica | calendar year | calendar year | 
				|  | Cote d'Ivoire | calendar year | calendar year | 
				|  | Croatia | calendar year | calendar year | 
				|  | Cuba | calendar year | calendar year | 
				|  | Cyprus | calendar year | calendar year | 
				|  | Czech Republic | calendar year | calendar year | 
				|  | Denmark | calendar year | calendar year | 
				|  | Djibouti | calendar year | calendar year | 
				|  | Dominica | 1 July - 30 June | 1 July - 30 June | 
				|  | Dominican Republic | calendar year | calendar year | 
				|  | Ecuador | calendar year | calendar year | 
				|  | Egypt | 1 July - 30 June | 1 July - 30 June | 
				|  | El Salvador | calendar year | calendar year | 
				|  | Equatorial Guinea | 1 April - 31 March | 1 April - 31 March | 
				|  | Eritrea | calendar year | calendar year | 
				|  | Estonia | calendar year | calendar year | 
				|  | Ethiopia | 8 July - 7 July | 8 July - 7 July | 
				| -2001-bmala.jpg) | Falkland Islands (Islas Malvinas) | 1 April - 31 March | 1 April - 31 March | 
				|  | Faroe Islands | calendar year | calendar year | 
				|  | Fiji | calendar year | calendar year | 
				|  | Finland | calendar year | calendar year | 
				|  | France | calendar year | calendar year | 
				|  | French Guiana | calendar year | calendar year | 
				|  | French Polynesia | calendar year | calendar year | 
				|  | Gabon | calendar year | calendar year | 
				|  | Gambia, The | calendar year | calendar year | 
				|  | Gaza Strip | calendar year | calendar year | 
				|  | Georgia | calendar year | calendar year | 
				|  | Germany | calendar year | calendar year | 
				|  | Ghana | calendar year | calendar year | 
				|  | Gibraltar | 1 July - 30 June | 1 July - 30 June | 
				|  | Greece | calendar year | calendar year | 
				|  | Greenland | calendar year | calendar year | 
				|  | Grenada | calendar year | calendar year | 
				|  | Guadeloupe | calendar year | calendar year | 
				|  | Guam | 1 October - 30 September | 1 October - 30 September | 
				|  | Guatemala | calendar year | calendar year | 
				|  | Guernsey | calendar year | calendar year | 
				|  | Guinea | calendar year | calendar year | 
				|  | Guinea-Bissau | calendar year | calendar year | 
				|  | Guyana | calendar year | calendar year | 
				|  | Haiti | 1 October - 30 September | 1 October - 30 September | 
				| -2001-bmala.jpg) | Holy See (Vatican City) | calendar year | calendar year | 
				|  | Honduras | calendar year | calendar year | 
				|  | Hong Kong | 1 April - 31 March | 1 April - 31 March | 
				|  | Hungary | calendar year | calendar year | 
				|  | Iceland | calendar year | calendar year | 
				|  | India | 1 April - 31 March | 1 April - 31 March | 
				|  | Indonesia | calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year | calendar year; note - previously was 1 April - 31 March, but starting with 2001, has been changed to calendar year | 
				|  | Iran | 21 March - 20 March | 21 March - 20 March | 
				|  | Iraq | calendar year | calendar year | 
				|  | Ireland | calendar year | calendar year | 
				|  | Isle of Man | 1 April - 31 March | 1 April - 31 March | 
				|  | Israel | calendar year | calendar year | 
				|  | Italy | calendar year | calendar year | 
				|  | Jamaica | 1 April - 31 March | 1 April - 31 March | 
				|  | Japan | 1 April - 31 March | 1 April - 31 March | 
				|  | Jersey | 1 April - 31 March | 1 April - 31 March | 
				|  | Jordan | calendar year | calendar year | 
				|  | Kazakhstan | calendar year | calendar year | 
				|  | Kenya | 1 July - 30 June | 1 July - 30 June | 
				|  | Kiribati | NA | NA | 
				|  | Korea, North | calendar year | calendar year | 
				|  | Korea, South | calendar year | calendar year | 
				|  | Kuwait | 1 April - 31 March | 1 April - 31 March | 
				|  | Kyrgyzstan | calendar year | calendar year | 
				|  | Laos | 1 October - 30 September | 1 October - 30 September | 
				|  | Latvia | calendar year | calendar year | 
				|  | Lebanon | calendar year | calendar year | 
				|  | Lesotho | 1 April - 31 March | 1 April - 31 March | 
				|  | Liberia | calendar year | calendar year | 
				|  | Libya | calendar year | calendar year | 
				|  | Liechtenstein | calendar year | calendar year | 
				|  | Lithuania | calendar year | calendar year | 
				|  | Luxembourg | calendar year | calendar year | 
				|  | Macau | calendar year | calendar year | 
				|  | Macedonia, The Former Yugoslav Republic of | calendar year | calendar year | 
				|  | Madagascar | calendar year | calendar year | 
				|  | Malawi | 1 July - 30 June | 1 July - 30 June | 
				|  | Malaysia | calendar year | calendar year | 
				|  | Maldives | calendar year | calendar year | 
				|  | Mali | calendar year | calendar year | 
				|  | Malta | 1 April - 31 March | 1 April - 31 March | 
				|  | Marshall Islands | 1 October - 30 September | 1 October - 30 September | 
				|  | Martinique | calendar year | calendar year | 
				|  | Mauritania | calendar year | calendar year | 
				|  | Mauritius | 1 July - 30 June | 1 July - 30 June | 
				|  | Mayotte | calendar year | calendar year | 
				|  | Mexico | calendar year | calendar year | 
				|  | Micronesia, Federated States of | 1 October - 30 September | 1 October - 30 September | 
				|  | Moldova | calendar year | calendar year | 
				|  | Monaco | calendar year | calendar year | 
				|  | Mongolia | calendar year | calendar year | 
				|  | Montserrat | 1 April - 31 March | 1 April - 31 March | 
				|  | Morocco | calendar year | calendar year | 
				|  | Mozambique | calendar year | calendar year | 
				|  | Namibia | 1 April - 31 March | 1 April - 31 March | 
				|  | Nauru | 1 July - 30 June | 1 July - 30 June | 
				|  | Nepal | 16 July - 15 July | 16 July - 15 July | 
				|  | Netherlands | calendar year | calendar year | 
				|  | Netherlands Antilles | calendar year | calendar year | 
				|  | New Caledonia | calendar year | calendar year | 
				|  | New Zealand | 1 July - 30 June | 1 July - 30 June | 
				|  | Nicaragua | calendar year | calendar year | 
				|  | Niger | calendar year | calendar year | 
				|  | Nigeria | calendar year | calendar year | 
				|  | Niue | 1 April - 31 March | 1 April - 31 March | 
				|  | Norfolk Island | 1 July - 30 June | 1 July - 30 June | 
				|  | Northern Mariana Islands | 1 October - 30 September | 1 October - 30 September | 
				|  | Norway | calendar year | calendar year | 
				|  | Oman | calendar year | calendar year | 
				|  | Pakistan | 1 July - 30 June | 1 July - 30 June | 
				|  | Palau | 1 October - 30 September | 1 October - 30 September | 
				|  | Panama | calendar year | calendar year | 
				|  | Papua New Guinea | calendar year | calendar year | 
				|  | Paraguay | calendar year | calendar year | 
				|  | Peru | calendar year | calendar year | 
				|  | Philippines | calendar year | calendar year | 
				|  | Pitcairn Islands | 1 April - 31 March | 1 April - 31 March | 
				|  | Poland | calendar year | calendar year | 
				|  | Portugal | calendar year | calendar year | 
				|  | Puerto Rico | 1 July - 30 June | 1 July - 30 June | 
				|  | Qatar | 1 April - 31 March | 1 April - 31 March | 
				|  | Reunion | calendar year | calendar year | 
				|  | Romania | calendar year | calendar year | 
				|  | Russia | calendar year | calendar year | 
				|  | Rwanda | calendar year | calendar year | 
				|  | Saint Helena | 1 April - 31 March | 1 April - 31 March | 
				|  | Saint Kitts and Nevis | calendar year | calendar year | 
				|  | Saint Lucia | 1 April - 31 March | 1 April - 31 March | 
				|  | Saint Pierre and Miquelon | calendar year | calendar year | 
				|  | Saint Vincent and the Grenadines | calendar year | calendar year | 
				|  | Samoa | calendar year | calendar year | 
				|  | San Marino | calendar year | calendar year | 
				|  | Sao Tome and Principe | calendar year | calendar year | 
				|  | Saudi Arabia | calendar year | calendar year | 
				|  | Senegal | calendar year | calendar year | 
				|  | Seychelles | calendar year | calendar year | 
				|  | Sierra Leone | calendar year | calendar year | 
				|  | Singapore | 1 April - 31 March | 1 April - 31 March | 
				|  | Slovakia | calendar year | calendar year | 
				|  | Slovenia | calendar year | calendar year | 
				|  | Solomon Islands | calendar year | calendar year | 
				|  | Somalia | NA | NA | 
				|  | South Africa | 1 April - 31 March | 1 April - 31 March | 
				|  | Spain | calendar year | calendar year | 
				|  | Sri Lanka | calendar year | calendar year | 
				|  | Sudan | calendar year | calendar year | 
				|  | Suriname | calendar year | calendar year | 
				|  | Swaziland | 1 April - 31 March | 1 April - 31 March | 
				|  | Sweden | calendar year | calendar year | 
				|  | Switzerland | calendar year | calendar year | 
				|  | Syria | calendar year | calendar year | 
				|  | Taiwan | 1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) | 1 July - 30 June (up to FY98/99); 1 July 1999 - 31 December 2000 for FY00; calendar year (after FY00) | 
				|  | Tajikistan | calendar year | calendar year | 
				|  | Tanzania | 1 July - 30 June | 1 July - 30 June | 
				|  | Thailand | 1 October - 30 September | 1 October - 30 September | 
				|  | Togo | calendar year | calendar year | 
				|  | Tokelau | 1 April - 31 March | 1 April - 31 March | 
				|  | Tonga | 1 July - 30 June | 1 July - 30 June | 
				|  | Trinidad and Tobago | 1 October - 30 September | 1 October - 30 September | 
				|  | Tunisia | calendar year | calendar year | 
				|  | Turkey | calendar year | calendar year | 
				|  | Turkmenistan | calendar year | calendar year | 
				|  | Turks and Caicos Islands | calendar year | calendar year | 
				|  | Tuvalu | calendar year | calendar year | 
				|  | Uganda | 1 July - 30 June | 1 July - 30 June | 
				|  | Ukraine | calendar year | calendar year | 
				|  | United Arab Emirates | calendar year | calendar year | 
				|  | United Kingdom | 1 April - 31 March | 1 April - 31 March | 
				|  | United States | 1 October - 30 September | 1 October - 30 September | 
				|  | Uruguay | calendar year | calendar year | 
				|  | Uzbekistan | calendar year | calendar year | 
				|  | Vanuatu | calendar year | calendar year | 
				|  | Venezuela | calendar year | calendar year | 
				|  | Vietnam | calendar year | calendar year | 
				|  | Virgin Islands | 1 October - 30 September | 1 October - 30 September | 
				|  | Wallis and Futuna | calendar year | calendar year | 
				|  | West Bank | calendar year (since 1 January 1992) | calendar year (since 1 January 1992) | 
				|  | Western Sahara | calendar year | calendar year | 
				|  | Yemen | calendar year | calendar year | 
				|  | Yugoslavia | calendar year | calendar year | 
				|  | Zambia | calendar year | calendar year | 
				|  | Zimbabwe | 1 July - 30 June | 1 July - 30 June |