diff --git a/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/AbstractContractCallServiceTest.java b/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/AbstractContractCallServiceTest.java
index b695a12675..c840cee80c 100644
--- a/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/AbstractContractCallServiceTest.java
+++ b/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/AbstractContractCallServiceTest.java
@@ -16,6 +16,8 @@
 
 package com.hedera.mirror.web3.service;
 
+import static com.hedera.mirror.web3.service.model.CallServiceParameters.CallType.ETH_CALL;
+import static com.hedera.mirror.web3.service.model.CallServiceParameters.CallType.ETH_ESTIMATE_GAS;
 import static com.hedera.mirror.web3.utils.ContractCallTestUtil.ESTIMATE_GAS_ERROR_MESSAGE;
 import static com.hedera.mirror.web3.utils.ContractCallTestUtil.TRANSACTION_GAS_LIMIT;
 import static com.hedera.mirror.web3.utils.ContractCallTestUtil.isWithinExpectedGasRange;
@@ -211,15 +213,24 @@ protected ContractExecutionParameters getContractExecutionParameters(
 
     protected ContractExecutionParameters getContractExecutionParameters(
             final Bytes data, final Address receiver, final Address payerAddress, final long value) {
+        return getContractExecutionParameters(data, receiver, payerAddress, value, ETH_CALL);
+    }
+
+    protected ContractExecutionParameters getContractExecutionParameters(
+            final Bytes data,
+            final Address receiverAddress,
+            final Address senderAddress,
+            final long value,
+            final CallType callType) {
         return ContractExecutionParameters.builder()
                 .block(BlockType.LATEST)
                 .callData(data)
-                .callType(CallType.ETH_CALL)
+                .callType(callType)
                 .gas(TRANSACTION_GAS_LIMIT)
-                .isEstimate(false)
+                .isEstimate(callType == ETH_ESTIMATE_GAS)
                 .isStatic(false)
-                .receiver(receiver)
-                .sender(new HederaEvmAccount(payerAddress))
+                .receiver(receiverAddress)
+                .sender(new HederaEvmAccount(senderAddress))
                 .value(value)
                 .build();
     }
diff --git a/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/ContractCallServiceTest.java b/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/ContractCallServiceTest.java
index b4353618dd..3bba7e9e4a 100644
--- a/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/ContractCallServiceTest.java
+++ b/hedera-mirror-web3/src/test/java/com/hedera/mirror/web3/service/ContractCallServiceTest.java
@@ -16,6 +16,7 @@
 
 package com.hedera.mirror.web3.service;
 
+import static com.hedera.hapi.node.base.ResponseCodeEnum.PAYER_ACCOUNT_NOT_FOUND;
 import static com.hedera.mirror.common.util.DomainUtils.toEvmAddress;
 import static com.hedera.mirror.web3.evm.utils.EvmTokenUtils.toAddress;
 import static com.hedera.mirror.web3.exception.BlockNumberNotFoundException.UNKNOWN_BLOCK_NUMBER;
@@ -337,14 +338,29 @@ void estimateGasForPureCall() {
         verifyEthCallAndEstimateGas(functionCall, contract);
     }
 
+    /**
+     * If we make a contract call with the zero address (0x0) set as the recipient in the contractExecutionParameters,
+     * Hedera treats this as a contract creation request rather than a function call.
+     * The contract is then initialized using the contractCallData, which should contain the compiled bytecode of the
+     * contract. If contractCallData is empty (0x0), the contract will be deployed without any functions(no fallback
+     * function as well, which is called when the contract is called without specifying a function or when non-existent
+     * function is specified.) in its bytecode. Respectively, any call to the contract will fail with
+     * CONTRACT_BYTECODE_EMPTY, indicating that the contract exists, but does not have any executable logic.
+     */
     @Test
     void estimateGasWithoutReceiver() {
-        // Given
-        final var serviceParametersEthCall =
-                getContractExecutionParameters(Bytes.fromHexString(HEX_PREFIX), Address.ZERO, ETH_CALL);
+        final var payer = accountEntityPersist();
+        final var receiverAddress = Address.ZERO;
+
+        final var contract = testWeb3jService.deployWithoutPersist(ERCTestContract::deploy);
+        final var contractCallData = Bytes.fromHexString(contract.getContractBinary());
+
+        final var serviceParametersEthCall = getContractExecutionParameters(
+                contractCallData, toAddress(payer.toEntityId()), receiverAddress, 0L, ETH_CALL);
+
         final var actualGasUsed = gasUsedAfterExecution(serviceParametersEthCall);
-        final var serviceParametersEstimateGas =
-                getContractExecutionParameters(Bytes.fromHexString(HEX_PREFIX), Address.ZERO, ETH_ESTIMATE_GAS);
+        final var serviceParametersEstimateGas = getContractExecutionParameters(
+                contractCallData, toAddress(payer.toEntityId()), receiverAddress, 0L, ETH_ESTIMATE_GAS);
 
         // When
         final var result = contractExecutionService.processCall(serviceParametersEstimateGas);
@@ -561,13 +577,14 @@ void nonExistingFunctionCallWithFallback() {
     }
 
     @Test
-    void ethCallWithValueAndNotExistingSenderAlias() {
+    void ethCallWithValueAndSenderWithoutAlias() {
         // Given
-        final var receiver = accountEntityWithEvmAddressPersist();
-        final var receiverAddress = getAliasAddressFromEntity(receiver);
-        final var notExistingSenderAlias = Address.fromHexString("0x6b175474e89094c44da98b954eedeac495271d0f");
-        final var serviceParameters =
-                getContractExecutionParametersWithValue(Bytes.EMPTY, notExistingSenderAlias, receiverAddress, 10L);
+        final var receiverEntity = accountEntityWithEvmAddressPersist();
+        final var receiverAddress = getAliasAddressFromEntity(receiverEntity);
+        final var payer = accountEntityPersist(); // Account without alias
+
+        final var serviceParameters = getContractExecutionParametersWithValue(
+                Bytes.EMPTY, toAddress(payer.toEntityId()), receiverAddress, 10L);
 
         // When
         final var result = contractExecutionService.processCall(serviceParameters);
@@ -577,6 +594,27 @@ void ethCallWithValueAndNotExistingSenderAlias() {
         assertGasLimit(serviceParameters);
     }
 
+    @Test
+    void ethCallWithValueAndNotExistingSenderAddress() {
+        final var receiverEntity = accountEntityWithEvmAddressPersist();
+        final var receiverAddress = getAliasAddressFromEntity(receiverEntity);
+        final var notExistingAccountAddress = toAddress(EntityId.of(4325));
+
+        final var serviceParameters =
+                getContractExecutionParametersWithValue(Bytes.EMPTY, notExistingAccountAddress, receiverAddress, 10L);
+
+        if (mirrorNodeEvmProperties.isModularizedServices()) {
+            assertThatThrownBy(() -> contractExecutionService.processCall(serviceParameters))
+                    .isInstanceOf(MirrorEvmTransactionException.class)
+                    .hasMessage(PAYER_ACCOUNT_NOT_FOUND.name());
+        } else {
+            final var result = contractExecutionService.processCall(serviceParameters);
+            assertThat(result).isEqualTo(HEX_PREFIX);
+        }
+
+        assertGasLimit(serviceParameters);
+    }
+
     @Test
     void invalidFunctionSig() {
         // Given
@@ -1100,7 +1138,8 @@ private Entity systemAccountEntityWithEvmAddressPersist() {
     @Nested
     class EVM46Validation {
 
-        private static final Address NON_EXISTING_ADDRESS = toAddress(123456789);
+        private static final Address NON_EXISTING_ADDRESS =
+                Address.fromHexString("0xa7d9ddbe1f17865597fbd27ec712455208b6b76d");
 
         @Test
         void callToNonExistingContract() {
@@ -1118,8 +1157,12 @@ void callToNonExistingContract() {
         @Test
         void transferToNonExistingContract() {
             // Given
-            final var serviceParameters =
-                    getContractExecutionParametersWithValue(Bytes.EMPTY, NON_EXISTING_ADDRESS, 1L);
+            final var payer = accountEntityWithEvmAddressPersist();
+
+            // The NON_EXISTING_ADDRESS should be a valid EVM alias key(Ethereum-style address derived from an ECDSA
+            // public key), otherwise INVALID_ALIAS_KEY could be thrown
+            final var serviceParameters = getContractExecutionParametersWithValue(
+                    Bytes.EMPTY, getAliasAddressFromEntity(payer), NON_EXISTING_ADDRESS, 1L);
 
             // When
             final var result = contractExecutionService.processCall(serviceParameters);