The Philippines is an archipelago with more than 7,000 island regardless if it's high tide or low tide, thus, looking for the best beaches in the country will surely take you decades. To bring beauty to the world, or the universe rather, here's my simplified travel guide and itinerary to the beaches in the Philippines.
Top 1 - DINAGAT ISLANDS
Top 2 - BORACAY ISLAND, AKLAN
ALUBIHOD BEACH, Guimaras
ANAWANGIN COVE, Zambales
BURIAS GROUP OF ISLANDS, Masbate
CARAMOAN GROUP OF ISLANDS, Camarines Sur
LAKI BEACH AND FIVE FINGERS, Bataan
MAGALAWA ISLAND, Zambales
PALAUI ISLAND, Cagayan Valley
SIARGAO ISLAND, Surigao del Norte
SILANGUIN COVE, Zambales
THE PINK BEACH, Sorsogon