Your request could not be completed at this time

That does not look like an Apple advisory. What kind of account are you trying to create?

The more details you can provide, the better we can help in this setting where we can neither see, touch, nor remotely access your devices.

Also, we are end users like you, not Apple. If you were trying to reach Apple Support:

Official Apple Support

I am not able to create account of my friend.

Each user should create their own account, not for someone else. Not sure if that is a cause for this issue.

How to create a new Apple ID - Apple Support