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
"Congratulations". Click Done to return to App Store home page.
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