Tubbataha Reef is situated on Cagayan Ridge, an extinct underwater volcano and an island arc during the Miocene.

When the volcanoes became extinct and the islands subsided over a long time, only the corals remained which then continuously grew towards the surface.

The staircase-like slopes of the modern reef are now a product of the fluctuating sea levels as the crust under Cagayan Ridge cools and subsides.

[10] Tubbataha's isolation, located in the middle of the Sulu Sea far from inhabitants of the nearest populated islands, had preserved its marine resources from over-exploitation over the years.

[10][11] In the early years of law enforcement by the Presidential Task Force, the rangers were housed in a simple canvas tent.

At present, the marine park rangers are housed in a styrofoam-reinforced concrete structure on the Southeast Islet on Tubbatha's North Atoll.

[11][13] In 2013, during the 25th anniversary of the Tubbataha Reef's national park declaration, the World Wildlife Fund announced plans to construct a modernized ranger station on a different site to effectively monitor and deal with illegal poaching activities.

It is currently under technical supervision by the Palawan Council for Sustainable Development (PCSD) and the Department of Environment and Natural Resources (DENR).

[citation needed]<> In 1999, Ramsar listed Tubbataha as one of the Wetlands of International Importance because of the variety of its marine life species and valuable role as a habitat for various animals.

Stationed for two months at a time, their job is to protect the park from illegal activities including fishing and collection of other marine life.

Giant trevally (jacks), hammerhead sharks, barracudas, manta rays, palm-sized Moorish idols, napoleon wrasse, parrotfish, and moray eels live in the sanctuary.

Tubbataha is even home to cetaceans and hawksbill sea turtles (Eretmochelys imbricata) which are critically endangered species.

Vivid corals cover more than two-thirds of the area and the waters around the reef are places of refuge for numerous marine lives.

In June 2009 an outbreak of the crown-of-thorns starfish was observed, possibly affecting the ecological functioning of this relatively pristine coral reef.

[18] Trips to Tubbataha National Marine Park from Puerto Princesa operate during the diving season from mid-March to mid-June, the period where the waves are calmest, skies clear and water visibility of about 30 to 45 metres (98 to 148 ft).

[22] Although the sand bars around Tubbataha are considered off limits to human beings, tourists are allowed to set foot at the Ranger Station where they can purchase souvenirs and tour the facility.

[24] The BBC quoted Greenpeace official Red Constantino as saying "The chart indicated we were a mile and a half" from the coral reef when the ship ran aground.

[29] On April 8, 2013 the U.S. Navy turned over digital navigation charts and other relevant documents and data of the Guardian to the Philippine Maritime Casualty Investigating Team (MCIT) and responded to various technical and substantive queries.

[31] The World Wide Fund for Nature–Philippines and the Tubbataha Management Office, measured the damage area at 2,345.67 square meters (25,248.6 sq ft).