I would suggest she go personally to the IRB office and inform them.  There is nothing to be afraid of.  They are really nice and polite people.    Perhaps will be fined for late submission thats all.    Get it done asap.

Submitted E-Filing on 20 March. Till today haven't received my refund yet!!!
What's wrong? Under investigations?

I have checked with LHDN via online feedback, they are so kind even call me to answer my question, here is some information for the child care fees to child care centre/ kindergarten:
1) Only can be claimed by either wife or husband, maximum RM 1000 relief for wife or husband only or actual payment whichever is lower.
2) Even though got more than 1 child, also must follow point 1 above. Cannot be claimed separately by both wife and husband.

Yes, using a Sdn Bhd to receive income in excess of RM250k  pa, would save you about at least RM30k+/- tax a year
If you have enough people as directors in your own created Sdn Bhd to "distribute income" in directors fees , tax saving can be even more.

is like you have income eg RM300k, you only want to pay tax on 120k, remainder 180k you distribute to others to pay tax individually at lower brackets.
And quite alot of things can claim with Sdn Bhd.

Start a Sdn Bhd is easy, cost around RM2-3k, can buy from the shelf also.
Maintain it may cost RM3-5k, depending on how active is the accounts

But to close a Sdn Bhd is not easy, can cost you upto RM5k or more.

while waiting for his clarification response.....

I think, think only ....some company secretaries has on hand registered ready companies which would make the need to have registered company quickly but those who needed them in a hurry...they just transfer the ownership.

Tax rebate is awfully fast these days! 
Within 2 weeks of form submission!