I can't believe this thread has been open for three years and Evernote keeps giving the same non-response. This should be configurable. I can understand why you would not want to allow creating new tags by default, but when it's useful it's REALLY useful. Here's the use case, if you're still listening. I send receipts to my bookkeeper. She scans them in and posts them to evernote. Then, I'd like her to tag them by date, by type, and by sender. If I have to anticipate every tag that might be needed, that really puts a crimp in the whole process. I upgraded to premium just so I could do this, and I was quite surprised at this restriction. When I came here and learned that you've known people wanted this for years, I became pissed off, to be honest.