SQ Official Doc Link: https://docs.sonarqube.org/display/SONAR/Issue+tags
Issues inherit the tags of the rules that created them, but the tag set on an issue is fully editable. Tags can be created, added and removed at will for users with the Browse permission on the project.
Although they are initially inherited from the relevant rule, the tags on an issue are not synchronized with the rule, so adding tags to a rule will not add those tags to the rule's issues.