Да, это правила для НДФЛ. Разные версии. RU8E более старое, RU8D - свежее.
RU8D введено нотой 1555598 - HR-RU: No tax return to employee who becomes tax resident.
Code:
Symptom
In accordance with the Federal Law N 86-FZ from 19.05.2010 it is necessary to realize requirements about features of taxation of highly qualified specialists.
From 01.01.2011 the special order of return to the employee of overmuch withheld sum of NDFL is established in the Tax code of the Russian Federation in connection with changing of the status of employee from the tax non-resident to the tax resident.
The tax will be recalculated on results of the tax period and the employee will need addresses for return in tax inspection where he is registered according to the place of residence. (item 1.1 will be added from 01.01.2011 in the article 231 of Tax Code of the Russian Federation in accordance with the Federal Law N229-FZ (point 17 of the article 2)).
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