Here is an approach that worked on the data you provided. I think it would replace your foreach loop.
Although, I'm not sure how you want your data printed with a '<br>' at the end of each line. 

#!/usr/bin/perl
use strict;
use warnings;
use 5.014;

my ($file, $function, $tag);
printf "%-5s%-15s%s\n", qw/ Tags Function File /;

my @line = <DATA>;

for my $i (0 .. $#line) {
    if ($line[$i] =~ /^File: (.+)$/) {
        $file = $1;    
    }
    elsif ($line[$i] =~ /^Function: (.+)$/) {
        $function = $1;    
    }
    elsif ($line[$i] =~ /^Tag: Yes$/) {
        ($tag) = $line[$i+1] =~ /(\d+)$/;
        printf "%-5s%-15s%s\n", $tag, $function, $file;
    }
}

__DATA__
File: check1.asm

Function: Monks

Tag: No
Tag: 001

Tag: Yes
Tag: 002

File: check2.asm

Function: Perl Monks

Tag: Yes
Tag: 003

Tag: No
Tag: 004

File: check3.asm

Function: Experts
Tag: No
Tag: 005

Tag: No
Tag: 006

Function: Perl Experts

Tag: No
Tag: 007

Tag: Yes
Tag: 008

[download]
Outputs 
Tags Function       File
002  Monks          check1.asm
003  Perl Monks     check2.asm
008  Perl Experts   check3.asm

[download]

In reply to Re: Extract Multiple Tags by Cristoforo
in thread Extract Multiple Tags by stallion

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