Section 1
SECTION 1. The period for the making, rendering and filing of notices, returns, statements or reports of gross sales, receipts, earnings, gross value of output, value of real property, income, premiums, or resouces of banks under Commonwealth Act Numbered Four hundred and sixty-six, otherwise known as the National Internal Revenue Code, as amended, and any other laws administered by the Bureau of Internal Revenue, which had become due on or after December eight, nineteen hundred forty-one but not later than August thirty-first, nineteen hundred forty-five, and no penalty of any kind shall be collected on such notices, returns, statements or reports if filed on or before December thirty first, nineteen hundred forty-five: Provided, however, That the extension herein granted shall not apply to returns, statements, or reports of gross sales, receipts, earnings, gross value of output for any tax period of the calendar year nineteen hundred forty five sunject to the percentage taxes under Title V of the Code.