Perforce tagging is something different from CVS tagging. In perforce you need to first create a new label, then label the branch with your newly-created label.
Step 1) Create a new Lable
File à New à Label ..
Step 2) Label the branch
a) Right click on the root of the branch, à Label ..
b) Browse the label you’ve just created.
c) Click Label button
Step 3) View the result
In the Label view, right click the label à show the list of File