I have a computer purchased receipt dated year 2007 which was not claim before. Can I claim it this year?

Dental fee for parents can be claimed however restricted to filling & extraction only. Dentures, capping,other cosmetic procedures are not claimable.

Definitely get penalty (10%+late submission). If he/she still doesnt submit within 60 days, he will get futher 5%. I think you can ask for his tax status and advise him. e.g if his taxable is just abt RM500-1000, just submit, because penalty no much. If his taxable is RM50k or more, you ask him why doesnt he submit tax return? If forget, of course no use. Some reason like oversea work or sole proprietor change to director salary, maybe can write a letter to waive the penalty.