What is the best place to go scuba diving in the Philippines?  

As you have said, there are a lot of scuba diving sites in our country. The best actually depends on what you are diving for. There are sites that offer different things. Like corals, fishes, and others like caves, shipwreck etc. So the thing is, each area can offer different things and its all up to you which is which. People have different likes as well as dislikes. In my case, I love to dive in fish sanctuaries considering that there are a lot fishes and even feed them during the dive.