i. The Ministry of Education (MOE) Article 21 of Regulations Regarding International Students Undertaking Studies in Taiwan stipulates that students who are permanent residents in Taiwan shall pay tuition and other fees per the standard fees that their educational institution applies to domestic students. This regulation acknowledges the unique connection foreign individuals with permanent residency have with the country. Nevertheless, individuals holding permanent residency are not eligible for tuition reductions or subsidies for those pursuing education at the senior high school level and beyond. This exclusion is based on the premise that the financial resources for these subsidies are derived from taxes contributed by citizens, aiming to safeguard the educational resources allocated for domestic students. Furthermore, referring to Article 56, Paragraph 1 of the Senior High School Education Act—which omits nationality as a factor for tuition exemption—legislative history indicates that when this provision was established, lawmakers did not raise any concerns regarding the exclusion of non-citizens with permanent residency from receiving tuition exemptions, nor did they contemplate their inclusion in this context. The central competent authority, specifically the MOE, allocates the financial resources necessary for tuition exemptions. Currently, the ministry is deliberating the potential expansion of tuition subsidies to encompass students enrolled in private high schools that implement independent admissions as stipulated in Article 36, Paragraph 1 of the Senior High School Education Act. In this regard, they are soliciting feedback from various stakeholders to foster a social consensus. Nevertheless, there remains to be more agreement on including students who do not possess R.O.C. citizenship in this initiative, which means this aspect is not under consideration at this time. The MOE concluded that exempting students from tuition fees in senior high schools, while domestic students have not yet fully benefited from tuition subsidies, and excluding non-citizens (including those without permanent residency and their children) does not violate the right to equality or education. They regard this approach 9