Most of the annotations are view dependent in Revit. Tags are also dependent on the object they tag to. (for eg. a door tag will get hidden when the door is hidden, etc.)
Phasing acts similarly – if the object is not shown in the view because of the:
- phase of the object
- phase filter of the view
- phase of the view
then the tag is not shown.
Interestingly, this applies to view tags also. (elevation, sections, etc. ) but because these tags dont attach to any ‘physical’ elements, it is a bit confusing.
View tags that are assigned to any future construction phase will not be visible in views that are assigned to any past phases.
(Thanks to Stephen)