/* Criar Tags */
alter user SYSDBA set tags (T1='Valor 1', T2='Valor 2');
commit work;

/* Ver o conteúdo das tags */
Select
   U.SEC$USER_NAME,
   A.SEC$KEY,
   A.SEC$VALUE
from SEC$USERS U left join SEC$USER_ATTRIBUTES A on U.SEC$USER_NAME = A.SEC$USER_NAME


/* Remover Tags */
alter user SYSDBA set tags (drop T1);
alter user SYSDBA set tags (drop T2);
commit work;