David John Young, 23, a native of Clackmannanshire, Scotland, was discovered by police after guests complained of foul smell coming from his hotel room.
His head was wrapped in a black garbage bag secured by a thick rubber band wound around his neck, police said.
Found inside his room was a letter addressed to a certain John and Norean Young containing lyrics of a song by a foreign rock band, police said.
"I never meant to hurt you, I never meant to lie, so this is goodbye," was the last line of the letter apparently lifted from a pop song, police said.
Authorities were trying to reach British embassy officials in Manila to try to determine the exact relationship between Young and the couple who were meant to receive his note.
Hotel staff described Young as calm and reserved who mostly kept to himself after checking in last Wednesday.
He had apparently been planning to visit beach resorts in nearby islands, judging from the pamphlets found in his room, police said.