See Whale Sharks in Oslob, Philippines
Oslob is right at the tip of Cebu and not far from other prime diving destinations, such as Dauin and Moalboal. A couple of resorts offer “swimming with whale sharks” experiences, but there are also snorkeling tours available.
However, do note that fishermen here are authorized to feed the whale sharks, which is why they frequent this area in particular. This makes the whale sharks lethargic and causes unnatural behaviors. What’s more, there are often large numbers of snorkellers interacting with whale sharks due to the area’s popularity, which isn’t the most responsible tourism practice.
Be wise about where you choose to go to see whale sharks and how best to spend your money, where your presence has the least impact on the creatures themselves.