GUBERNUR LAMPUNG PERATURAN GUBERNUR LAMPUNG
NOMOR 57 TAHUN 2015
TENTANG
PENGHITUNGAN DASAR PENGENAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TAHUN 2015 DENGAN RAHMAT TUHAN YANG MAHA ESA GUBERNUR LAMPUNG,
Menimbang
bahwa untuk melaksanakan ketentuan Peraturan Menteri Dalam Negeri Nomor 101 Tahun 2014 tentang Penghitungan Dasar Pengenaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Tahun 2015, perlu menetapkan Peraturan Gubernur tentang Penghitungan Dasar Pengenaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor.
Mengingat
1. Undang-Undang Nomor Pengadilan Pajak;
14
Tahun
2002
tentang
2. Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah; 3. Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah; 4. Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah sebagaimana telah diubah beberapa kali terakhir dengan Undang-Undang Nomor 9 Tahun 2015; 5. Peraturan Presiden Nomor 5 Tahun 2015 tentang Penye1enggaraan Sistem Administrasi Manunggal Satu Atap Kendaraan Bermotor; 6. Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah; 7. Peraturan Pemerintah Nomor 69 Tahun 2010 tentang Tata Cara Pemberian dan Pemanfaatan Insentif Pemungutan Pajak Daerah dan Retribusi Daerah; 8. Peraturan Pemerintah Nomor 91 Tahun 2010 tentang Jenis Pajak yang Dipungut Berdasarkan Penetapan Kepala Daerah atau Dibayar Sendiri Oleh Wajib Pajak;
9. Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah sebagaimana telah beberapa kali diubah terakhir dengan Peraturan Menteri Daiarn Negeri Nomor 21 Tahun 2011; 10. Peraturan Menteri Dalam Negeri Nomor 101 Tahun 2014 tentang Penghitungan Dasar Pengenaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Tahun 2015: 11. Peraturan Daerah Provinsi Lampung Nomor 13 Tahun 2009 tentang Organisasi dan Tatakerja Dinas Provinsi Lampung, sebagaimana telah diubah dengan Peraturan Daerah Provinsi Lampung Nomor 4 Tahun 2014; 12. Peraturan Daerah Provinsi Larnpung Nomor 2 Tahun 2011 tentang Pajak Daerah; Memperhatikan
1. Peraturan Gubernur Nomor 40 Tahun 2011 tentang Petunjuk Pelaksanaan Peraturan Daerah Provinsi Lampung Nomor 2 Tahun 2011 tentang Pajak Daerah jenis Pajak Bea Balik Nama Kendaraan Bermotor; 2. Peraturan Gubernur Nomor 41 Tahun 2011 tentang Petunjuk Pelaksanaan Peraturan Daerah Provinsi Lampung Nomor 2 Tahun 2011 tentang Pajak Daerah jenis Pajak Kendaraan Bermotor;
--'-'.
3. Surat Keputusan Bersama Kepala Kepolisian Republik Indonesia, Direktur Jenderal Pemerintahan Umum dan Otonomi Daerah, dan Direktur Utama PT. Jasa Raharja (Persero) Nomor : Skep/06/X/1999, Nomor 973 - 1228, Nomor Skep/02/X/1999 tentang Pedoman Tata Laksana Sistem Administrasi Manunggai di Bawah Satu Atap (SAMSAT) dalam Penerbitan Surat Tanda Nomor Kendaraan Bermotor, Surat Tanda Coba Kendaraan Bermotor, dan Pemungutan Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor serta Sumbangan Wajib Dana Kecelakaan Lalu Lintas Jaian. MEMUTUSKAN :
Menetapkan
PERATURAN GUBERNUR TENTANG PENGHITUNGAN DASAR PENGENAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TAHUN 2015.
DAB I KETENTUAN UMUM
Pasall Dalam Peraturan Gubernur ini, yang dimaksud dengan: 1. Pemerintah Daerah adalah Pemerintah Provinsi Lampung. 2. Gubernur adalah Gubernur Larnpung. 3. Kepala Dinas adalah Kepala Dinas Pendapatan Provinsis Lampung
4. Kendaraan Bennotor adalah semua kendaraan beroda beserta gandengannya yang digunakan di semua jenis jalan darat, dan digerakkan oleh peralatan teknik berupa motor atau peralatan lainnya yang berfungsi untuk mengubah suatu sumber daya energi tertentu menjadi tenaga gerak kendaraan bennotor yang bersangkutan, tennasuk alat-alat berat dan alat alat besar yang dalam operasinya menggunakan roda dan motor dan tidak melekat secara pennanen serta kendaraan bennotor yang dioperasikan di air. 5. Pajak Kendaraan Bennotor, yang selanjutnya disingkat PKB, adalah pajak atas kepemilikan dan/atau penguasaan kendaraan bennotor. 6. Bea Balik Nama Kendaraan Bennotor, yang selanjutnya disingkat BBN-KB, adalah pajak atas penyerahan hak milik kendaraan bermotor sebagai akibat perjanjian dua pihak atau perbuatan sepihak atau keadaan yang terjadi karena jual beli, tukar menukar, hibah, warisan, atau pemasukan ke dalam badan usaha. 7. Kendaraan Bermotor Angkutan Umum adalah setiap kendaraan yang dipergunakan untuk mengangkut orang atau barang dengan dipungut bayaran dan memiliki izin penyelenggaraan angkutan umum dan izin trayek atau izin tidak dalam trayek. 8. Kendaraan bennotor ubah bentuk adalah kendaraan bennotor yang mengalami perubahan teknis dan/ atau serta penggunaannya. 9. Alat-alat berat dan alat-alat besar yang bergerak adalah alat-alat berat dan alat-alat besar yang dalam operasinya menggunakan roda dan motor dan tidak melekat secara permanen. 10. Nilai Jual Kendaraan Bermotor, yang selanjutnya disingkat NJKB, adalah Harga Pasaran Umum atas suatu kendaraan bermotor. 11. Harga Pasaran Umum, yang selanjutnya disingkat HPU, adalah harga rata rata yang diperoleh dan berbagai sumber data yang akurat. 12. Tahun Pembuatan adalah tahun perakitan dan/atau tahun yang ditetapkan berdasarkan registrasi dan identifikasi oleh pihak berwenang. BAB II
PENGHITUNGAN DAN PENETAPAN DASAR PENGENAAN PKB DAN BBN-KB
Bagian Kesatu Kendaraan Bermotor Pasal2 (1) Penghitungan dasar pengenaan PKB ditetapkan berdasarkan perkalian dari 2 (dua) unsur pokok: a. NJKB; dan b. bobot yang mencenninkan secara relatif tingkat kerusakan jalan dan/ atau pencemaran lingkungan akibat penggunaan kendaraan bermotor. (2) NJKB
sebagaimana
dimaksud
pada
ayat
(1)
huruf a
ditetapkan
berdasarkan HPU atas suatu kendaraan bermotor pada minggu pertama bulan Desember tahun 2013. (3) NJKB sebagaimana dimaksud pada ayat (2) tercantum pada kolom 6 Lampiran I Peraturan Gubernur ini,
(4) Bobot sebagaimana dimaksud pada ayat (1) huruf b dinyatakan dalam koefisien yang nilainya 1 (satu) atau lebih besar dari 1 (satu). (5) Koefisien sarna dengan 1 (satu) sebagaimana dimaksud pada ayat (4) berarti kerusakan jalan darr/atau pencemaran lingkungan oleh penggunaan Kendaraan Bermotor dianggap masih dalam batas toleransi. (6) Koefisien lebih besar dari 1 (satu) sebagaimana dimaksud pada ayat (4) berarti penggunaan Kendaraan Bermotor dianggap melewati batas toleransi. (7) Bobot sebagaimana dimaksud pada ayat (4) tercantum pada kolom 7 Lampiran I Peraturan Gubernur ini melalui penetapan sebagai berikut: a. sedan, jeep, minibus, microbus, bus, sepeda motor dan sejenisnya, sebesar 1 (satu); dan b. Blind van, pick: up, light truck dan truck, sebesar 1,3 (satu koma tiga). Pasa13
(1) Dasar pengenaan PKB sebagaimana dimaksud dalam Pasal 2 ayat (1) tercantum pada kolom 8 Lampiran I Peraturan Gubernur ini. (2) Khusus untuk kendaraan bermotor yang digunakan di luar jalan umum, dasar pengenaan PKB adalah NJKB. Pasa14
NJKB sebagaimana dimaksud dalam Pasal 2 ayat (3) dijadikan dasar pengenaan BBN-KB. Pasa15 (1) Tarif Dasar Pengenaan Pajak Kendaraan Bermotor (PKB) ditetapkan sebagai berikut: a. Untuk Kendaraan Bermotor Angkutan Umum Orang sebesar 1% (Satu persen) dikalikan 30% (tiga puluh persen) dikalikan dasar Pengenaan Pajak Kendaraan Bermotor; b. Untuk Kendaraan Bermotor Angkutan Umum Barang sebesar 1% (satu persen) dikalikan 50% (lima puluh persen) dikalikan dasar pengenaan Pajak Kendaraan Bermotor; c. Untuk Kendaraan Bermotor Bukan Umum sebesar 1,5% (Satu koma lima persen) dikalikan dasar Pengenaan Pajak Kendaraan Bermotor; d. Untuk Kendaraan Bermotor Ambulans, Pemadam Kebakaran, Sosial Keagamaan, Lembaga Sosial dan Keagamaan, Pemerintah, Instansi Pemerintah sebesar 0,5% (nol koma lima persen) dikalikan dasar Pengenaan Pajak Kendaraan Bermotor; e. Untuk Kendaraan Bermotor Alat-alat Berat dan Alat-alat Besar sebesar 0,2% (Nol kama dua persen) dikalikan Dasar Pengenaan Pajak Kendaraan Bermotor, (2) Tarif Dasar Pengenaan Bea Balik Nama Kendaraan Bermotor (BBN-KB) ditetapkan sebagai berikut: a. Tarif BBN-KB atas Penyerahan Pertama: 1. Untuk Kendaraan Bermotor Angkutan Umum Orang sebesar 7,5% (tujuh koma lima persen) dikalikan 30% (tiga puluh persen) dikalikan Nilai Jual Kendaraan Bermotor;
2. Untuk Kendaraan Bermotor Angkutan Umum Barang sebesar 7,5% (tujuh koma lima persen) dikalikan 50% (lima puluh persen) dikalikan Nilai Jual Kendaraan bermotor; 3. Untuk Kendaraan Bermotor Bukan Umum Roda 4 (empat) sebesar 12,5% (dua belas koma lima persen) dikalikan Nilai Jual Kendaraan Bermotor; 4. Untuk Kendaraan Bermotor Bukan Umum Roda 2 (dua) sebesar 15% (lima belas persen) dikalikan Nilai Jual Kendaraan Bermotor; 5. Untuk Kendaraan Bermotor Ambulans, Pemadam Kebakaran, Sosial Keagamaan, Lembaga Sosial dan Keagamaan, Pemerintah, Instansi Pemerintah Roda 4 (empat) sebesar 12,5% (dua belas koma lima persen) dikalikan Nilai Jual Kendaraan Bermotor; 6. Untuk Kendaraan Bermotor Sosial Keagamaan, Lembaga Sosial dan Keagamaan, Pemerintah, Instansi Pemerintah Roda 2 (dua) sebesar 15% (lima belas persen) dikalikan Nilai Jual Kendaraan Bermotor; 7. Untuk Kendaraan Bermotor Alat-alat Berat dan Alat-alat Besar sebesar 0,75% (noI koma tujuh puluh lima persen) dikalikan Nilai Jual Kendaraan Bermotor. b. Tarif BBN-KB atas Penyerahan Kedua dan seterusnya; I. Untuk Kendaraan Bermotor Angkutan Umum Orang sebesar 1% (satu persen) dikalikan 30% (tiga puluh persen) dikalikan Nilai Jual Kendaraan Bermotor; 2. Untuk Kendaraan Bermotor Angkutan Umum Barang sebesar 1% (Satu persen) dikalikan 50% (Delapan puluh persen) dikalikan Nilai Jual Kendaraan Bermotor; 3. Untuk Kendaraan Bermotor Bukan Umum Roda 2(dua) dan 4 (empat) sebesar 1% (Satu persen) dikalikan Nilai Jual Kendaraan Bermotor; 4. Untuk Kendaraan Bermotor Roda 2 (dua) dan 4 (empat) untuk Mutasi Luar Daerah Provinsi Sebesar 0% (nol persen); 5. Untuk Kendaraan Bermotor Alat-alat Berat dan Alat-alat Besar sebesar 0,075% (Nol koma nol tujuh puluh lima persen) dikalikan Nilai Jual Kendaraan Berrnotor; 6. Untuk Kendaraan Bermotor Roda 2 (dua) dan 4 (empat) untuk Kendaraan Tarikan atau dipihakketigakan sebesar 0,5% (nol koma lima persen) dikalikan Nilai Jual Kendaraan Bermotor.
Baglan Kedua
Kendaraan Bermotor Ubah Bentuk
Pasal6 (1)
NJKB
ubah
bentuk
sebagai
dasar
penghitungan
PKB
dan
BBN-KB
ditetapkan berdasarkan hasil penjumlahan NJKB dengan selisih NJKB sebelum dan sesudah mengalami perubahan bentuk. (2) NJKB dan nilai jual ubah bentuk sebagaimana dimaksud pada ayat (1) tercantum dalam Lampiran I dan Lampiran II Peraturan Gubernur ini.
Bagian Ketiga Kendaraan Bermotor Ganti Mesin Pasa17
(1) Dasar pengenaan PKB bagi kendaraan bermotor yang penggantian mesin ditetapkan sarna dengan sebelum penggantian mesin.
mengalami mengalarni
(2) Dasar pengenaan tambahan BBN-KB bagi kendaraan bermotor mengalami penggantian mesin untuk Roda 2 (dua) sebesar 15% belas persen] dan Roda 4 (empat) sebesar 12,5% (dua belas koma persen) dari harga mesin kendaraan bermotor berdasarkan faktur kwitansi.
yang (lima lima atau
Bagian Keempat Kendaraan Bermotor Alat-Alat Berat dan Alat-Alat Besar PasaiS
BBN-KB untuk (1) Penghitungan dasar pengenaan PKB dan kendaraan bermotor alat-alat berat dan alat-alat besar ditetapkan berdasarkan NJKB alat-alat berat dan alat-alat besar. (2) NJKB alat-alat berat dan alat-alat besar sebagaimana dimaksud dalam ayat (1) dijadikan dasar pengenaan PKB dan BBN-KB untuk kendaraan bermotor alat-alat berat dan alat-alat besar. (3) Dasar pengenaan PKB dan BBN-KB untuk kendaraan bermotor alat alat berat dan alat-alat besar sebagaimana dimaksud pada ayat (1) tercantum pada kolom 6 Lampiran I Peraturan Gubernur ini. Bagian Kelima Kendaraan Bermotor yang Belum Tercantum Dalam Lampiran Peraturan Gubernur Pasal9
(1) Dalam hal Gubernur belum menetapkan penghitungan dasar pengenaan PKB dan BBN-KB, Kepala Dinas Pendapatan dapat menetapkan dasar pengenaan PKB dan BBN-KB untuk kendaraan bermotor: a. Jenis, merek dan tipe yang belum tercantum dalam Lampiran dan tambahan Lampiran Peraturan Gubernur ini, dengan ketentuan: 1) untuk tahun pembuatan terbaru: a) dalarn hal diperoleh harga kosong (off the road), nilai jualnya ditetapkan dengan pengurangan sebesar tarif Pajak Pertambahan Nilaij b) dalarn hal diperoleh harga isi (on the road), nilai jualnya ditetapkan dengan pengurangan sebesar tarif PKB ditambah tarif BBN-KB ditambah tarif Pajak Pertambahan Nilai. 2) untuk tahun pernbuatan lebih tua, nilai jualnya ditetapkan berdasarkan HPU atau dengan membandingkan jenis, merek, tipe, isi silinder, dan tahun pembuatan dari negara produsen yang sarna. b. Jenis, merek dan tipe yang telah tercantum dalam Lampiran Peraturan Gubernur ini, dengan ketentuan: 1) untuk tahun pembuatan lebih baru, nilaijualnya ditetapkan dengan penambahan 5% (lima persen) setiap tahun dari nilai jual tahun sebelumnya;
2) untuk tahun pembuatan lebih tua, nilai jualnya ditetapkan berdasarkan nilai jual tahun pembuatan terakhir sebagaimana ditetapkan dalam Lampiran Peraturan Gubernur ini dengan penurunan 5% (lima persen) setiap tahun dengan maksimal penurunan 5 (lima) tingkat, atau berdasarkan HPU serta dengan membandingkan jenis, merek, tipe, isi silinder, dan tahun pembuatan dari negara produsen yang sama; 3) nilai jual sebagaimana dimaksud pada huruf b angka 2 tidak sama atau melebihi penetapan nilai jual tahun pembuatan terakhir sebagaimana ditetapkan dalam Lampiran Peraturan Gubernur ini. (2) Dasar pengenaan PKB dan BBN-KB sebagaimana dimaksud pada ayat (1) ditetapkan dengan Surat Keputusan Kepala Dinas Pendapatan. BAB III KETENTUAN LAIN-LAIN
Pasal10 (1) Kendaraan bermotor angkutan umum orang dan Kendaraan bermotor angkutan umum barang wajib berbadan hukum Indonesia sesuai dengan ketentuan peraturan perundang-undangan. (2) Kendaraan bermotor angkutan umum orang dan kendaraan bermotor angkutan umum barang yang dimiliki secara perorangan wajib diubah menjadi berbadan hukum Indonesia paling lama 1 (satu) tahun sejak Peraturan Gubernur ini diundangkan. (3) Kendaraan Bermotor sebagaimana dimaksud dalam ayat (1) dan ayat (2) terhadap Dasar Pengenaan PKB dan BBNKB yang ditetapkan dalam Lampiran Peraturan ini.
Pasalll Dalam hal terjadi ketidaksesuaian nilai dan atau kesalahan dalam penetapan dasar pengenaan PKB dan BBNKB untuk kendaraan bermotor pada Lampiran I dan Lampiran II Peraturan Gubernur ini, Kepala Dinas Pendapatan dapat menetapkan perubahan dasar pengenaan PKB dan BBNKB untuk kendaraan bermotor.
Pasa112 Dasar pengenaan PKB dan BBN-KB sebagaimana dimaksud dalam Pasal9 dan Pasal 11 berlaku sampai ditetapkannya penghitungan dasar pengenaan PKB dan BBN-KB oleh Gubernur.
Pasal13 Kendaraan bermotor angkutan umum sebagaimana dimaksud dalam Pasal 5 harus memenuhi persyaratan izin penyelenggaraan angkutan umum dan izin trayek atau izin tidak dalam trayek.
BABIV KETENTUAN PENUTUP
Pasal14 Pada saat Peraturan Gubernur ini muIai berlaku, Peraturan Gubernur Lampung Nomor 30 Tahun 2014 tentang Penghitungan Dasar Pengenaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Tahun 2014, dicabut dan dinyatakan tidak berlaku.
-8
Pasal15 Peraturan Gubenur ini mulai berlaku pada tanggal diundangkan. Agar setiap orang mengetahuinya, memerintahkan pengundangan Peraturan Gubemur ini dengan penempatannya dalarn Berita Daerah Provinsi Larnpung. ~
PARAF KOORDINASI
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BERITA DAERAH PROVINSI LAMPUNG TAHUN 2015 NOMOR.Q:,t
LAMPIRAN: PERATtJRAN OUBERNUR IAMP\1NO NOMOR
: 57 TAHUN 2015
TAJ(OOAL
: 07 DESEMBER 2015
PENGHITIJNGAN DASAR PENGENAAN PAJAK KENDARAAN BERMOTOR DAN BEA BAUK NAMA KENDARAAN BERMOTOR DASAR PENGENAAN PKB DAN BBN·KB TAHUN 2015
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9.500.000
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701167 36040 HONDA
NFl2AICF MIT
2015
13.500.000
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13.500.000
60
701167 46440 RONDA
2015
20.000.000
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70
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2015
28.400,000
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10.100.000
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2015
10.800.000
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2015
4.200.000
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16.800.000
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2015
12.600.000
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2015
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2015
33.800.000
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34.600.000
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2015
37.200.000
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2015
38.800.000
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2015
78.400.000
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2015
82.200.000
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EX6SOF {NlNJA 650 JIBS)
89.000.000
2015
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2015
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701213096-49 KAWASAKI
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2015
17.000.000
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2015
21.100.000
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70121304349 KAWASAJ
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23.400.000
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18.100.000
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2015
20.200.000
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46.200.000
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46.300.000
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144.700.000
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70121309949 KAWASAKI
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214.100.000
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104.800.000
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164.800.000
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2015
236.000.000
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32.500.000
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27.900.000
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26.300.000
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6.100.000
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110
701310 000::15 QINGQl
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3.800.000
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QM 125-78
2015
"1.600.000
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701310012415 QINOQI
QM 125T-B
2015
4.000.000
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4.600.000
123
701310 013:>5 QINGQI
QM 50qr-B
2015
2.200.000
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QM50 QT·B2
2015
::1.200,000
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3.800.000
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3.800,000
NAKED BIKE 400
2015
32.400.000
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44.100.000
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44.100.000
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53.100.000
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701364~349
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2015
78.700.000
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161.000.000
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2015
12.&00.000
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701364 30949 SUZUIG
FL125RCMDZ
2015
12.600.000
1,0
12,600.000
137
70136426349
FL125SCO
2015
11.500.000
1,0
11.500.000
138
70136424749 SVZU"
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2015
15.000.000
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70136429449 SUZUKi
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15.500.000
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15.700.000
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701364 29649 SUZUKI
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9.700.000
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9.700.000
144
701364 29749 SUZUKI
FV 110LB
2015
10.600.000
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10.600.000 11.200.000
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11.200.000
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2015
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2015
10.300.000
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10.300.000
701364 25949 SUZUKI
fW 110 50
:2015
9.400.000
1,0
9.400,000
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156.200.000
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701304 24449 SUZUKI
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2015
290.~
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2015
290.500.000
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290.500.000
15'
70136432149 SUZUKI
GSXISO
2015
12.400.000
1,0
12.400.000
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701364 32249 SUZUKI
OSX 150F
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12.400.000
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12.400.000
154
701364 24549 BUZUK1
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172.700.000
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15'
103.364 28249 SUZU"
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2015
37.aoo.OOO
1,0
166
70136432049 SUZU"
GW250F
2015
38.000.000
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38.000.000
157
1013M 30049 SUZUKI
SFV650
2015
131.400.000
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1.31.400.000
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2015
10.400.000
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10.500.000
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150
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10.700.000
151
701364 313,tO SUZUKI
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2015
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10.800.000
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701364 284-'19 SUZUKI
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2015
11.500.000
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UH20D
2015
42.400.000
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42.400.000
701364 33649
9.000.000
1,9
9.000.000
9.000.000
1,0
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2015
9.000.000
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2015
9.000.000
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2015
10.900.000
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2015
12.500.000
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174
702396 01925 VlAR
KARYA2 VR 200 3R
2015
10.400.000
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701396 0292$ VlAR
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2015
1.200.000
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170
70139603125 VJAR
V25HD
2015
5.000.000
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4
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1,0
6.400.000
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2015
4.600.000
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VR 100FR
2015
4.600.000
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4.600.000
20"
4.600.000
1,0
4.600.000
VR lOOZ
2015
4.600.000
1,0
4.600.000
2015
5.600.000
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S.:KlO.OOO
2015
6.900.000
1,0
6.900.000
2015
7.iXlO.OOO
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6.400.000
1,0
6.400.000
3.800.000
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17'
701396 00625
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701396 007211 VIAR
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701396 0.:1025 VIAR
VR 100
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6.400.000
2015
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182
701396 02325 VIAR
VR 12M
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701396 00725 VIAR
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185
701396 02125 VIAR
VR lS0BR
186
70139800125 VIVA
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2015
70139_a,i!QJ_~.g.
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2015
.. 3.800.000
~-
187
1.0
3.800.000
2015
4.600.000
1,0
4.600.000
2015
3.1300.000
1,0
3.800.000
6.100.000
1,0
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3.800.000
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70139800925 VIVA -
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2015
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2.700.000
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70139900725 VlVAMAS
SADYMATfC
2015
2.:100.000
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2.200.000
7014.:11 1.:1949 VAMAHA
BYSON (45P)
.:1015
16.900.000
1,0
16.900.000
I"
701421 13049 VAMAHA
FINO SPORTY (IUB)
2015
12.000.000
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12.000.000
196
701421 13149 VAMAHA
FORCE SPOR1Y.(~~)_
2015
11.200.000
1,0
11.200.000
191
70142113249 YAMAHA
GT 125 {2SV]
2015
12.900.000
1,0
12.900.000
19'
701421 13349 VAMAHA
JUPITER·MX ATCW (558)
2015
12.900.000
1,0
12.900.000
199
701421 13449 YAMAHA
JUPITER.MX CW (SOC)
2015
13.600.000
1,0
13.600.000
200
701421 13549 YAMAHA
JUPITER Z;1'1(lOY)
2015
12.100.000
1,0
12.100.000
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201
701421 13649 VAMAHA
JUPITER ZI (UE11)
2015
12.100.000
1,0
12.100.000
20'
701421 13749 YAMAHA
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acre
12.400.000
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12.400.000
203
701421 13849 VAMAHA
2015
10.700.000
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10.700.000
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701421 13949 VAMAHA
2015
11.200.000
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2015
21.200.000
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7014.21 14149 VAMAHA
NEW MlO BLUE CORE (SE8A)
2015
11.100.000
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11.100.000
201
701421 14249 VAMAHA
NEW MIO BLUE CORE CW (SE88 CW)
2015
11.100.000
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11.100.000
208
701421 14349 VAMAHA
NEW V-IXI0N (KICK SfARTERj (IPA]
2015
18.800.000
1,0
18.800.000
20'
701421 14449 YAMAHA
OLD V·lXION (3CI)
2015
17.300.000
1,0
17.300.000
210
701421 14549 VAMAHA
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2015
270.800.000
1,0
270.800.000
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701421 14649 VAMAHA
R15 (2PK)
2015
23.400.000
1,0
23.400.000
701421 14749 VAMAHA
R25(1WDj
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42.000.000
1,0
42.000.000
21'
701421 14849 YAMAHA
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212.000.000
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212.000.000
205
(54D)
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7014:31 14949
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19.700.000
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21'
701421 15049 YAMAHA
SOUL GT (IKP)
2015
12.100.000
1,0
12.100.000
21"
701421 15149 VAMAHA
T-MAX
2015
172.700.000
1,0
172.700.000
211
701421 15249 YAMAHA
VEGA RR (NEW) (35D)
2015
9.600.000
1,0
9.600.000
218
701421 15340 VAMAHA
VEGA RR DB (NEW) (509)
10.100.000
1.0.
10.100.000
21'
7014:11 15449 VAMAHA
XEON.RC (ILS)
2015
12.700.000
1,0
12.700.000
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701421 155o'l9 YAMAHA
X·RlDE (2BU)
2015
12.100.000
1,0
12.100.000
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