In Cebu, but I’m working with the whale sharks in Oslob at the moment! Verde Island off Puerto Galera is meant to be amazing, as is the diving off PG. Anilao, Southern Leyte, Moalboal, Malapascua, Alona/Balicasag in Bohol… Davao is not a big dive destination, but I heard it should/will be.
Then off course you have the off the charts sites in Apo Island, Apo Reef, Tubbataha, Palawan… almost every island! Philippines is blessed with incredible marine life, we just have to learn how to protect it better!