I have Microsoft Office Professional Plus 2013 where I can enable Developer tab on MS Word and Excel but the tab is missing in the Customize Ribbons option of MS Access as shown in the figure below: . It should be listed in the "Main Tabs" group but it's not available in any group.
The "Developer" tab in Word and Excel was introduced (and hidden by default) to simplify the user interface for non-developers, which represent the vast majority of Word and Excel users. On the other hand, Access is much more widely used as a development tool so the "Developer" features are not relegated to a particular tab.
In other words, you can't see the "Developer" tab in Access because Access doesn't have one.