/ip firewall filter add action=accept src-port=123 protocol=udp src-address=x.y.z.a chain=input comment="Allow the router to request NTP synchronisation with an external time source"
/ip firewall filter add action=accept dst-port=123 protocol=udp in-interface=local chain=input comment="Allow computers on the LAN segment to request NTP synchronisation with this router"
/ip firewall filter add action=drop dst-port=123 protocol=udp chain=input comment="Drop all other synchronisation requests"
/ip firewall filter add action=drop src-port=123 protocol=udp chain=input comment="Drop all other synchronisation requests"
/ip firewall filter add action=drop dst-port=123 protocol=udp chain=forward comment="Drop all other synchronisation requests"
I suggest you also look at this example:
http://www.mikrotik.com/docs/ros/2.9/ip ... t#6.38.3.1