✔ 最佳答案
No. This is a principle of law.
The old account must not be used as the Business Registration Certificate had been cancelled. The'life' of the company had then been ended.
If you open a new sole proprietor firm, a new Business Registration Certificate will be issued by IRD. This BR number is different to that of the old one. This BR will stated the commencement date of the new business. The'birth' of a new company (baby).