I know that it can point to a method, but if I want to reference a function from other file?
E.g:
/**
* @see fn_name()
*/
is ok?
and can I use this tag inside other function?
As stated in documentation:
The @see tag can be used to define a reference to other Structural Elements or to an URI.
so yes, you can use @see
to make reference to other method.