select
Opportunity__r.Country_of_Ownership__c, 
CALENDAR_MONTH(Transaction_Allocation__c.Close_Date__c) Months, CALENDAR_YEAR(Transaction_Allocation__c.Close_Date__c) Years,
COUNT_DISTINCT(Opportunity__r.Id) The_Count

from Transaction_Allocation__c

where 
(Transaction_Allocation__c.Close_Date__c  > 2022-03-31 AND Transaction_Allocation__c.Close_Date__c  < NEXT_N_DAYS:1) 
AND
(Transaction_Allocation__c.Stage__c IN ('Posted','Refunded','Failed','Refund','Reversal') 
AND Transaction_Allocation__c.GL_Code__c IN ('50030','50090')) 
AND
 Opportunity__r.RecordTypeId IN ('012w00000006jGy','0122X000000ie1A')
 AND
 Opportunity__r.CiWF_Payment_Method__c IN ('Credit/Debit Card','Direct Debit','Paypal')

Group by Opportunity__r.Country_of_Ownership__c,CALENDAR_MONTH(Transaction_Allocation__c.Close_Date__c),CALENDAR_YEAR(Transaction_Allocation__c.Close_Date__c)