How to check tag restrictions of the user?

In order for you to edit tag restrictions on users of the platform, the Users > Can edit users permission should be enabled on your account. 

If you don't see it, reach out to your admin or refer to the Account Type Permissions Overview article for more information.

If the user is assigned to an external group, the tags inherited from the group will also be visible here. If no tags appear, it means the user has access to all media or he's assigned to a external group with Advanced Distribution Rules assigned.