That's a very wide question. The short answer is "however suits you best".
Briefly, tabs are handy for making logical divisions of data within an issue. There's all sorts of divisions you might have, so I'm not even going to begin to guess at your structure, but a simple example for my main client:
We have Changes in Jira. In an ideal world, they're created by someone who wants a change made to production, change/release management scan it for sanity and dependencies etc, then schedule it, and the operations team whack it into live as scheduled. The issues have several tabs for several reasons, but the main ones are aimed at teams in this case. The originator fills in one tab with "I'd like to deploy this because... and can we do it sometime around .... and it affects system ...". Their developer minions have a tab where they put in pointers to the file(s) to be deployed, and instructions on installation and rollback. The change team have a tab to scribble scheduling details and notes on. The ops team have a tab for specific notes on "it went bang and broke other systems". And so on.
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