Is Apple ID related with developer ID before when I used to write some code on iOS, I think I had a developer account (which I also have now I think), however under some company. It was Company/Organization type.

I am no longer with that company.

I am interested, if I want to create a new developer account, what shall I do?

Shall I have to create also a new Apple ID also? next to new developer account?
All these are independent.

If you had  a developer account under some other company you should not use that as it really belongs to the company, and if they have good security they should have revoked it.

You can create as many Apple IDs and developer accounts as you want.

The developer id and the Apple Id can be the same which I think is what most people would want - as long it is personal and not related to any company or organisation.

I have separate Apple IDs and development accounts for historical reasons as the developer account started long before there was an @mac.com domain for apple ids.

I actually have two developer accounts, one for personal use and one for use when at work.

To get a paid developer account just go to here, choose iOS or Mac and enrol

For a free account see here which gives you the choice of using your Apple ID or have a separate one.