How I insert tabs and file upload on Theme Settings, like image in append?
That's a custom Remote Learner Moodle partner theme there - I can't help you with the tabs (or the coding involved) but with Moodle 2.5 there are increasingly themes which allow you to upload logos using the file picker in the theme settings (Clean or Afterburner for example) so if you are asking how you can create your own similar theme then you might start off exploring one of those.
Really afterburn have the filepicker.
So, about the option tabs. Is possible I use tabs in Moodle Theme Settings?
You can have file pickers in Moodle Themes. Check out the Afterburner theme in Moodle core or my Essential theme in the plugins DB.
Essential also uses submenu's in the admin sidebar rather than Tabs. I don't think we can do tabs in core, but even if we could I prefer to use the submenu. It means you can go straight to the settings you wish to change in one click rather than two. Just my 2c. Check out the settings.php file of the Essential theme to see how it was done.
I was at a school and there was tabs on the top that would give drop down option and it was great, why don't newer themes have these PLEASE bring them back at least for 1.9.19 version tabs are more user friendly for students