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【多选题】
纳税人、扣缴义务人申报办理注销登记的，主管税务机关办税服务部门接收纳税人、扣缴义务人申请后，应当根据下列情况分别作出处理：（）A.
不属于管辖范围的，应当告知纳税人向有管辖权的税务机关申请。
B.
报送的资料存在当场可以更正的错误的，应当允许纳税人当场更正。
C.
报送的资料不齐全或不符合法定形式的，应当当场一次性告知纳税人需要补正的全部内容。
D.
存在未办结事项的，应当告知纳税人、扣缴义务人先办结有关事项后，再提出申请。
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