Related Rule
Philippines
Practice Relating to Rule 38. Attacks against Cultural Property
The Soldier’s Rules (1989) of the Philippines instructs soldiers to respect all objects bearing “emblems designating cultural property”. 
Philippines, Soldier’s Rules, in Handbook on Discipline, Annex C(I), General Headquarters, Armed Forces of the Philippines, Camp General Emilio Aguinaldo, Quezon City, 1989, § 10.
The Joint Circular on Adherence to IHL and Human Rights (1991) of the Philippines states that members of the armed forces and the national police shall respect all objects bearing “emblems designating cultural property”. 
Philippines, Implementation Guidelines for Presidential Memorandum Order No. 393, dated 9 September 1991, Directing the Armed Forces of the Philippines and the Philippines National Police to Reaffirm their Adherence to the Principles of Humanitarian Law and Human Rights in the Conduct of Security/Police Operations, Joint Circular Number 2-91, Department of National Defense, Department of Interior and Local Government, 1991, § 2(a)(5).
The Philippines’ AFP Standing Rules of Engagement (2005) states:
8. General Rules for the Correct Use of Force towards Mission Accomplishment
(g) Cultural, religious and historical landmarks, civilian population centers, public utilities and other non-military structures, shall be protected and shall not be attacked except when they are used for military purposes. 
Philippines, AFP Standing Rules of Engagement, Armed Forces of the Philippines, General Headquarters, Office of the Chief of Staff, 1 December 2005, § 8(g).