Can objective estimation method be resumed in 2027 after ceasing incompatible activity

A taxpayer who was operating under objective estimation began a new activity under direct estimation, forcing a method change. The question arises whether they can revert to objective estimation in 2027 after removing the new activity in 2026.

Taxpayers may be able to revert to objective estimation if they cease incompatible direct estimation activities, provided the conditions for method change are met.