{
    "properties": {
        "displayName": "Require tag and its value",
        "policyType": "BuiltIn",
        "mode": "Indexed",
        "description": "Enforces a required tag and its value. Does not apply to resource groups.",
        "parameters": {
            "tagName": {
                "type": "String",
                "metadata": {
                    "description": "Name of the tag, such as costCenter"
                }
            },
            "tagValue": {
                "type": "String",
                "metadata": {
                    "description": "Value of the tag, such as headquarter"
                }
            }
        },
        "policyRule": {
            "if": {
                "not": {
                    "field": "[concat('tags[', parameters('tagName'), ']')]",
                    "equals": "[parameters('tagValue')]"
                }
            },
            "then": {
                "effect": "deny"
            }
        }
    }
}