Notice that some movies are forbidden to minors under 18 , without the X rating , like Baise Moi , Ken Park or Saw 3 .
These movies can be viewed in theaters and not attract the value - added tax .
Notice that some movies are forbidden to minors under 18 , without the X rating , like Baise Moi , Ken Park or Saw 3 , so that these movies can be viewed in theaters and not attract the value - added tax .