This research aims to analyze the responsibility of Land Deed Officials (PPAT) as gatekeepers in verifying Income Tax (PPh) and Land and Building Transfer Duties (BPHTB) during the transfer of land rights. This study employs a normative or doctrinal research method, utilizing statutory and conceptual approaches. The results indicate that tax verification is an imperative obligation based on the principle of prudence to ensure administrative order and state revenue. Juridically, negligence in tax examination does not invalidate the legality of the deed as long as the legal requirements of the agreement are met; however, it results in administrative defects that impede land registration. Consequently, Land Deed Officials may be subject to administrative sanctions or civil lawsuits for unlawful acts (tort). Thus, the accuracy of formal verification is the key to a PPAT's professionalism in maintaining legal certainty in land administration.