To assign one or more tags to a file, a folder or a clip (in the Clipboard tab) in Windows, following are the ways.
Tags work seamlessly on NTFS file system. You can rename, copy or move the tagged files/folders without losing the tags.
Tags on other file systems are saved under a hidden subfolder called .filezo. When you copy or move any annotated files/folders, ensure that you also copy/move the corresponding hidden .filezo folder.
Once you make the changes to the files/folders, wait for Filezo to index them to see your tags again.
Tags assigned to clips in the Clipboard tab are saved and managed by Filezo itself, so they don't depend on the file system.