I remember vividly that I answered a question like this year, I don't know why it is now common for tax reasons. People should pay their taxes. One thing that keeps ringing in my head is whether the people who want to close and reopen accounts think Binance or any other centralised exchanges they want to do this with are foolish. First, just because you closed your account doesn't mean they do not have your log files and transaction history. If you reopen the account, maybe it will not show immediately/automatically (I've not experienced it before, but I am sure that the Binance system will detect it).

But when it warrants questioning and the investigation is on, there is no way this will not be unveiled. This is unless you are opening the account with a different name and identity. If not, do not just cause issues for yourself. Mind you, as I write, do you think the incidence is not happening already where the exchange would know that people are doing such for that purpose? This is a tax evasion reason that both Binance and your country's government would frown at. Meaning it is illegal, so why try to do illegal things? You should learn from those caught in the past and are severely punished. If you earn, please pay truthfully to your country, that's my advice.