Portugal's Secretary of State for Fiscal Affairs has issued Order No. 148/2023-XXIII of 22 May 2023, which provides a brief extension of the deadline for the submission of the annual corporate tax return and payment for 2022 to 6 June 2023, without any penalties. The Order also clarifies that taxpayers that intend to claim the 7% notional interest deduction for capital contributions in 2022 may claim the deduction in the tax return for 2022, even if the registration of the contribution is pe…