Your iOS Device should be lower than the version iOS 6.0 to make an apple ID without a credit card.
Go to : appleid.apple.com, then click "Create an Apple ID".
Return again to: appleid.apple.com, and then click "Manage your Apple ID". There, you should enter your Apple ID correctly.
Now you need to update your iOS Device to the latest version iOS 6.
After you've updated your iOS Device to the latest version iOS 6, go to: Settings > iTunes & Apple stores, then enter your Apple ID.
You'll be asked to complete your apple ID. You'll be also asked to select a credit card type, select "none" and then complete the other blanks.
Now you've successfully created your Apple ID with no credit card.
The creator of this guide has not included tools
Al Sharjah, Ash Shāriqah, United Arab Emirates