{
    "Version": "2012-10-17",
    "Statement": {
        "Effect": "Allow",
        "Action": [
            "iam:TagUser",
            "iam:TagRole",
            "iam:UntagUser",
            "iam:UntagRole"

        ],
        "Resource": "*",
        "Condition": {"ForAllValues:StringEquals": {"aws:TagKeys": "Department"}}
    }
}