To set up a developer account:
You need to sign in to Oculus with the same account as your device - so if your device has a facebook log in, you need to sign in to Oculus with your Facebook account.
Then follow the steps to create a developer account https://sdq.st/setup
From 1st February 2021 everyone must verify their developer account. Even if it has worked to date developer verification now applies to all individual developer accounts, new and existing.
If you have not yet verified your developer account, please follow the steps below before February 1, 2021 to avoid disruption to your account. If your account is not verified by February 1, 2021, you will lose access to your Developer Dashboard, which means you cannot update or access information about your apps. To access your Developer Dashboard after the deadline you will need to verify by following the steps below.
To verify your developer account:
More info here: https://developer.oculus.com/blog/verify-your-oculus-developer-account-by-february-1/