Is there binance policy against that?
I think you are asking about the Binance US account, and it is possible to reactive the account through informing them through the chat. Also you need to provide them the required documents and your account will be reopened.
Also, in this case you can read their policy here.
How to Reactivate Your Binance.US Account. I could not find the official links related to binance account other than the US but i hope the same terms will be applied on a Non-US binance account.
Closing and reopening would prevent tax authority from forcing me to disclose past transactions.
I don't think that you can enable / disable the account again and again. They may help you once or twice, but binance will find it suspicions behavior if you often ask to activate and then deactivate your account.