Filing a Return and Remitting the Specific Duty on New Tires
If you file QST returns, you must file your return respecting the specific duty on new tires no later than one month after the end of your QST reporting period.
However, if you file an annual QST return, you must file a return respecting the specific duty on new tires within three months after the last day of your fiscal year.
You can file your return respecting the specific duty on new tires online using:
- the File a Return Respecting the Specific Duty on New Tires online service in My Account for businesses; or
- the online payment service of a financial institution that lets you file your return and pay your balance due in the same transaction.
Filing by mail
To file your return by mail, complete form VDZ-541.49-V, Return Respecting the Specific Duty on New Tires, and mail it to us using the return envelope enclosed with the form.
Viewing a return
Use the View a Consumption Tax Return Filed Online (lodging, new tires, insurance premiums) service if you need information about returns you filed online.
If you need information about all the returns you filed (online and on paper), use the View Returns service. For statements of account, use the View a Statement of Account service.
These services are all available in My Account for businesses.
Remitting the specific duty on new tires
If you collected the specific duty on new tires that you sold or leased, you must remit the amounts you collected to us.
You can remit an amount in any of the following ways:
- using the online payment service of a financial institution, if you file your return through My Account for businesses (use your payment code);
- by pre-authorized debit, if you use the online filing services in My Account for businesses (you must have authorized us to debit amounts by completing form LM-2.DP-V, Payer's Pre-Authorized Debit Agreement – Business PAD);
- in person at a financial institution; or
- by mail.
- Remittances of $50,000 or more must be made at a financial institution.
- The date of receipt of a payment is the date on which we or the financial institution receives it.
Penalties and interest
To avoid being charged late-filing penalties, penalties for failing to file or interest, see the remittance schedules for the specific duty on new tires for the payment deadlines.
Viewing payment information
Use the View Payments online service to view information about your remittances and payments. For statements of account, use the View a Statement of Account service. Both services are available in My Account for businesses.