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El promedio de los a\u00f1os 2022, 2023 y 2024 no deber\u00e1 ser negativo.\n\nAsimismo, se requiere la presentaci\u00f3n de los Balances Generales y Estados de Resultados correspondientes a los ejercicios 2022, 2023 y 2024, debidamente firmados por el contador p\u00fablico de la empresa.\n\nFundamento de la solicitud:\n\nLa presente solicitud se fundamenta en el hecho de que, conforme a la normativa contable y tributaria vigente, la Direcci\u00f3n Nacional de Ingresos Tributarios (DNIT) emiti\u00f3 la Resoluci\u00f3n General N\u00b0 29, del 4 de abril de 2025, en la que prorroga de manera excepcional -hasta junio de 2025- el plazo para la presentaci\u00f3n de los estados financieros correspondientes al ejercicio fiscal cerrado al 31 de diciembre de 2024. Por lo tanto, exigir dicha informaci\u00f3n de manera previa a la fecha se\u00f1alada representa una limitaci\u00f3n objetiva para las empresas que, al momento de participar en el proceso, a\u00fan se encuentran dentro del plazo legal para la elaboraci\u00f3n, firma y presentaci\u00f3n de los estados financieros de dicho ejercicio.\n\nEn virtud de lo anterior, se solicita considerar la posibilidad de que la evaluaci\u00f3n de la capacidad financiera se base \u00fanicamente en los ejercicios 2021, 2022 y 2023 conforme al principio de razonabilidad y libre concurrencia.", "answer": "Se procede a modificar. Ver PBC. ", "dateAnswered": "2025-06-06T09:36:31-04:00"}, {"id": "77fb09fcb0226ff52411d2b5b1ff9e6a-1", "date": "2025-06-04T11:56:20-04:00", "title": "Requisitos documentales para evaluar el criterio de capacidad t\u00e9cnica", "description": "Segun el punto de Requisitos documentales para evaluar el criterio de capacidad t\u00e9cnica, f. 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