I have signed out from the store in device settings. I entered user credentials only in my App. I have set up a brand new (actually around 4 times) test user.
Why th
I've dealing with this problem for about one week, trying to use accounts in US/Canada without any success. Finally I found this post and it works: http://iphonedevsdk.com/forum/iphone-sdk-development/63008-in-app-purchase-test-account-verification-required-cant-get-passed.html You need a test account that NEVER has a credit card attached to it, NEVER is logged into itunes store or app store via device, and if you do login to itunes or agree to any app store stuff it voids the test account and will never work again.
So, To test your In App Purchase app, you need to use a new account that does not have a credit card. logout of the store, and only use your new account inside the app you are testing.
Update: After a long time system maintenance of iTunes in Sept 2013, only test accounts in US can make test purchases.