Closing and reopening would prevent tax authority from forcing me to disclose past transactions.
Oh what a nice idea, I 'll just close my bank account and claim I haven't earned a penny in the last 10 years!
Privacy laws grant you rights, including the right to the deletion of your personal data. However, these rights are subject to limitations.
While we respect your right to data deletion, legal and regulatory requirements compel us to retain certain information, such as financial transaction details, and information related to identity verification processes, and anti-money laundering measures, for a specified period.
and in case you're wondering what that specified period is, it's at least 5 years under FATF rules.
If I'm not mistaken, closing of accounts on Binance is irreversible. So you probably can't just close and open and close and open an account as you deem convenient.
Closing one is indeed irreversible but they will let you open a new one if you have asked yourself to close the current one and they had no issue with anything about it. They will label it dormant, you have 14 days to get all your cryptos back and according to their ToS once that dormant account is frozen you could theoretically register a new one. But opening one just one month after you closed the previous will trigger a lot of red flags for sure.