Ordinarily, Indian citizens requires a visa in advance for the Philippines but if she has a valid Australian, Canadian, Japanese, Singapore, Schengen, UK, U.S. multiple entry visa or permanent residence permit then they can visit for a duration of 14 days.
I recently tried this by stopping over in Manila for some meetings (yes, you can get both tourism as well as business entry) on my Taiwan to Singapore trip. The process was fast – I joined the regular immigration queue. The officer made sure that I have a valid and yet unused visa issued by one of the above countries and proceeded to stamp my passport. He did not ask for anything else.
Below are the two forms you will have to fill. The Disembarkation Card and the Customs Declaration Form.
The information for selective visa free entry
and this announcement that open entry via all international entry points
If you have questions email me at firstname.lastname@example.org.