Related for Rosh Hashanah 24:6
ולנדרים וכו' ת"ר המודר הנאה מחבירו לשנה מונה שנים עשר חודש מיום ליום ואם אמר לשנה זו אפילו לא עמד אלא בעשרים ותשעה באלול כיון שהגיע יום אחד בתשרי עלתה לו שנה
The text here compares the tithe [of the Levites] to an inheritance, [to signify that] just as an inheritance is to be held uninterruptedly, so their tit to be given without interruption. It has been taught to the same effect: 'When thou hast made an end of tithing etc.'
Tosefta Rosh Hashanah (Lieberman)
How [one should understand]: "for the vows"? [Answer:] If one has been forbidden by a vow to use another for a year, he counts twelve months from this specific day and onward. But if he says: For this year, even if he has denied himself the benefit of it by the vow only on the first in Elul, [the obligation] is only up to the first of Tishrei.
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