There are a lot of Day Care Centers in Taguig & Makati. "Best" differs from every parent for instance. For more reference, you might want to check the listing of schools here. https://en.m.yelp.com.ph/search?cflt=preschools&find_loc=Taguig%2C+Metro+Manila
My cousin brings her child to Gymboree Play & Music along Legazpi st. Makati. I've heard only good things! You can also check out St. Andrew Learning center and A Child Can foundation. Both are also in the Makati area. :)