The Philippines is considered as one of the most amazing and fascinating tourist destinations of the world due to its wide range of varied charms which enthralls the tourists from all over the world. It offers a wide array of entertainment to cast a spell on its visitors with its beautiful scenic islands, exotic beaches, amazing volcanoes, world-class diving spots and unique wildlife and many other attractions. The most popular tourist destinations in Philippines comprise of Manila, Bohol, Tagaytay, Ilocos, Baguio, Cebu, Bataan, Bicol, Boracay and Davao.

In an effort to support the further development of the tourism industry in the country, The Tourism Act of 2009 (Republic Act 9593) was enacted on 12 May 2009 "an act declaring a national policy for tourism as an engine of investment, employment, growth and national development." The law does not only redefines institutional mandates and reorganizes the institutional landscape of Government's tourism development efforts, but it also places a strong emphasis on tourism enterprises and investment promotion.