The new edition of Astbooks titled "Evidence & Asset Status (Source of Wealth) 2024" serves as a guide for the alternative method of calculating the minimum tax based on objective expenses and services and the costs of acquiring assets, as defined by Articles 30-34 of Chapter D of the Income Tax Code (Law 4172/2013).

Furthermore, it includes detailed examples of taxation on deemed income when there is a discrepancy, with particular emphasis on the ability to cover deemed income, which includes over 70 cases (income and other amounts) that can cover evidence, as well as a complete detailed example through capital consumption.

Special provisions and related examples are included for self-employed individuals and sole proprietors regarding the minimum amount of net income from personal business activity, where in the case of application it will be compared with the deemed income resulting from Articles 30-34 of the Income Tax Code.

Additionally, the book includes a separate chapter regarding the source of wealth declaration that certain taxpayers are obliged to submit. It is highlighted that Law 5026/2023 (codified with Law 5072/2023, which - among other things - systematically organized the existing fragmented, incidental, and ultimately obscure legislative framework (Law 3213/2003) for the submission of Asset Status Declarations (ASDs) and Financial Interests Declarations (FIDs), resulting in the 49 obligated cases being grouped into 13 easily comprehensible categories of obligors, facilitating relevant searches and more clearly delineating the respective obligation.

Moreover, the book includes indirect control techniques as provided by the Tax Procedure Code (Law 4987/2022) as well as provisions for the prevention and suppression of money laundering from criminal activities and the financing of terrorism based on Law 4557/2018 as codified with Law 5090/2024.