Hi, i want to close an active adsense account and open a new account and submit one of the websites of the closed account is possible or i must create a new site?

yeah it's possible they will do it for you.. but anything less than 10$ in your account will not be transferred to you new account ..and you have to change the codes again and create everything like new..again.. i will give you details in the morning..

yes you can close but there is no guarantee that you will get your account approved.

What is the reason to close your active account? if you think you can get the new adsense account easily then worth trying