However, tuition-free senior high school education and fixed-amount tuition reduction for private universities—funded by the MOE—do not apply to those without R.O.C. citizenship. The MOE argues that this distinction is justified, reasonable, and necessary, considering the national economic and financial situation and the effective utilization and allocation of educational resources. Furthermore, the Ministry has indicated that it is currently considering including students from private high schools that conduct independent admissions under Article 36, Paragraph 1 of the Senior High School Education Act in the tuition subsidy program. They are also considering public opinion and working toward building a social consensus. However, at present, there is no consensus on including students without R.O.C. nationality in the tuition subsidy program, and it is not being considered at this time. Article 13, Paragraph 2 of the ICESCR specifically addresses "various forms of secondary education" and "higher education," requiring contracting States to recognize that "every appropriate means should be taken, in particular, the gradual introduction of free education." General Comment No. 13, Paragraph 37 of the CESCR further explains that "every appropriate means" refers to the close monitoring of education, including all relevant policies, institutions, programs, funding models, and other practices, to identify and address any de facto discrimination. Education data should be disaggregated based on prohibited grounds of discrimination. The protection of the right to education under relevant covenants is not limited to nationals but should apply to "everyone" residing within the territory of the States, as mentioned earlier. Foreign residents who have long lived in Taiwan and those with close ties to Taiwan should be treated as quasi-citizens and granted the same treatment as citizens. Article 159 of the Constitution states, "The opportunity to receive education shall be equally available to all citizens," aiming to ensure that people have equal opportunities to receive education at all levels. In terms of equal treatment in the right https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/39863a8a-a8a6-4e3d-bd1c-b6c587cb 3f9e 21