Welcome.
Could you help us understand your motivation?
MC, or any other good program, should read any valid tag.
For ID3v2 (used in MP3, etc.) it's possible for the tag to use a few formats. From the spec:
$00 ISO-8859-1 [ISO-8859-1]. Terminated with $00.
$01 UTF-16 [UTF-16] encoded Unicode [UNICODE] with BOM. All
strings in the same frame SHALL have the same byteorder.
Terminated with $00 00.
$02 UTF-16BE [UTF-16] encoded Unicode [UNICODE] without BOM.
Terminated with $00 00.
$03 UTF-8 [UTF-8] encoded Unicode [UNICODE]. Terminated with $00.
MC supports all, and writes ISO-8859 if possible and UTF-8 when necessary (because there are characters above 127).