for Taiwanese students. Other foreign students are charged according to the rates set by their school for foreign students, which must be at least those charged by private schools of the same level. In summary, non-citizens with permanent residency or their legally residing children are exempt from tuition fees when attending public elementary and junior high schools in Taiwan, just like Taiwanese citizens. However, when attending high school or higher education institutions, they are excluded from tuition subsidies based on Article 56, Paragraph 1 of the Senior High School Education Act, which states, " Senior high school students may be enrolled tuition-free if they meet certain requirements. However, this will not be applicable to students without a R.O.C. nationality.” This exclusion results in differential treatment where non-citizen students cannot enjoy the same tuition subsidies as citizens. The next step is to examine whether this distinction based on nationality, as the MOE claims, constitutes reasonable differential treatment and whether it violates the principles of equality and non-discrimination outlined in international human rights covenants. B. Can Non-citizens Claim Protection of Fundamental Rights? i. ICERD Protection under the ICERD extends to all individuals residing in a country, regardless of whether they are citizens or non-citizens, ensuring the right to be free from discrimination. Although Article 1(2) of the ICERD initially states that the covenant does not apply to distinctions made between citizens and non-citizens by states, the interpretation of this provision has evolved. Through general recommendations, ICERD has expanded its focus beyond citizens to include non-citizens, asserting that both groups should only face differential treatment if it can be justified as legitimate, reasonable, and necessary. General Recommendation No. 30, Paragraph 3, clarifies that Article 5 of the ICERD obligates states to prohibit and eliminate racial discrimination in the 13