"La sua macchina non ha le ruote."

Translation: His car does not have wheels.

[dochas11]

Wouldn't her car does not have wheels also be correct?

[f.formica]

Yep, you can't say without a context.

[WillAndrew3]

He's in for a rough ride.

[kayamel]

Why is tires not accepted ?

[HaroldWonh]

A tyre (or tire, US) is pneumatico. La ruota is a wheel.