As you can see o the Google Map below, Tubbataha Reef Marine Park is an isolated location in the middle of the Sulu sea, far away from any island or beach.
So there is no Dive Resort from where you can start your dives on Tubbataha Reef going there for a day trip.
Tubbataha can only be visited on a liveaboard boat (and only in the time from March to June).
Google Maps:
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Tubbataha Reefs Natural Park lies in a unique position in the centre of the Sulu Sea, and includes the Tubbataha and Jessie Beazley Reefs. It protects an area of almost 100,000 hectares of high quality marine habitats containing three atolls and a large area of deep sea. The property is home to a great diversity of marine life. Whales, dolphins, sharks, turtles and Napoleon wrasse are amongst the key species found here. The reef ecosystems support over 350 species of coral and almost 500 species of fish. The reserve also protects one of the few remaining colonies of breeding seabirds in the region.
Source: UNESCO World Heritage Centre, http://whc.unesco.org/en/list/653
Fore more information about the Tubbataha Reef Marine Park, take a look at:
Tubbataha Reefs Natural Park - http://tubbatahareef.org
Diver Magazine - http://www.divermag.com/tubbataha-reefs/
All Liveaboards Philippines