What does going "back" mean in this context? Are you a Philippines resident who bought on an iPad while out of the country? If so, yes, you need to declare it and pay whatever taxes or duties are applied. If you don't, you could be subject to arrest, as it would constitute customs fraud and would be taken seriously.
If you are a US resident who is going "back" in the sense of having used to live there and now visiting, you shouldn't have to declare it as it would be part of the personal property you are travelling with.