Create Apple ID

Choose App Store

Select one Free App.
Purchase a free application by clicking get app

Click create new account.

Click Continue.

Accept term and condition "I have read and agree to the iTunes Terms and Conditions."
Click Continue.
Enter email address and your details. Click Continue.
Choose None for free account, choose Visa if you want to add your Virtual Visa card.

Receive your email and verify your account
Email text: "Your iTunes Store Account has been set up, with the following Apple ID. Please click the link below..."
"Congratulations". Click Done to return to App Store home page.
Congratulations screen text: "Your iTunes Store Account has been successfully created..."
Now you can add your Virtual Visa card

1. use a Vietnam address

2. payment is VISA

3. use this card number

You can create your iTunes FREE account. If you buy some Apps, add another card with enough balance to pay or your account will be blocked by Apple

Following are iTunes transactions on my card.

Verify Paypal by Virtual Credit cards

with balance of 5 USD you can verify your PP account and others

Google Adwords account 
will not be banned 
because you paid Google for the opening fee by a Visa card and you got real balance for your Ads to be display immediately.

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