I tunes account

An iTunes account is the same as an Apple ID. You are using an Apple ID to sign into this forum, so where are you having problems using that to make purchases from the iTunes Store?

Click on this link to find out how to sign in with your Apple ID --> Sign in with your Apple ID - Apple Support "After you log in, you can use the App Store, iCloud, iMessage, Apple Music, Apple TV+, and more."

If you are seeing a message saying: This Apple ID has not yet been used in the App/iTunes Store, the resolution to this issue is often making sure you have entered a credit card or other valid method of payment* even if you plan on using account balance to pay for a purchase or the item is free.

If there is an option to select "Review" or "Continue", select that and enter valid payment information if required. If there's problems doing this:

On a mobile device tap: Settings > [your name at the top] > Media & Purchases > View Account > Manage Payments > Add Payment Method.

Alternatively this document explains how to 'Add a payment method to your Apple ID' on an Apple mobile device, a Mac, or a PC; click here --> Add a payment method to your Apple ID - Apple Support

If you continue to have problems contact Official Apple Support - Select your region from the list and then your country from the pop-up window. If you do not see your country, see if there is an "other" listing for that region.

https://getsupport.apple.com/?caller=cups&PGF=PGF63005

*Payment methods that you can use with your Apple ID - Payment methods that you can use with your Apple ID - Apple Support but note that Apple Account balance may not be sufficient in this situation.

If you are trying to create yet another Apple Account:

This document explains how to create a new Apple ID (create an Apple Account) --> How to create a new Apple ID - Apple Support

If you see a 'Could Not Create Apple ID' or 'Could Not Set Up iCloud' message, read this article --> If you see a Could Not Create Apple ID or Could Not Set Up iCloud message - Apple Support