Configuration for Mikrotik – PPPoE and use of address list.
PPPoE Profile Configuration

Create a new PPPoE profile with the name you used in the system service blocking rule. Also add the name of the rule you want to use in the Address List field.

Additionally, if you wish, you can add a speed limit to the profile. We recommend 1k/1k.
Filter Rules Configuration
Once the Delinquent profile has been created, the rule must be created in the Filter Rules (IP / FIREWALL / FILTER RULES)

Create the rule as Chain: Forward and in Src. Address List select the rule previously used in the PPPoE profile.

On the Action tab, select DROP
You can continue configuring the rule with any other parameters you use; this is a very basic rule for blocking all internet traffic.
Explanation of the use of dynamic rules
Once a connection has the service blocking rule, a record will be dynamically created in the Address List and the client will be left without internet access.
In the case of PPPoE, when a client switches from its current speed profile to the blocking profile, a dynamic addlist is generated with the current IP address for blocking the service. If the client restarts its connection, it will always be dynamically reconnected to the IP address it's currently using. When returning to the original speed profile, this rule disappears, and the client immediately regains access to the Internet.
In the case of DHCP, it works the same way, adding the addlist to the DHCP lease, it is generated automatically, and when you remove it from the lease, it disappears.

The D symbol indicates that it is dynamic, meaning that when the configuration of the connection and/or disconnection of the equipment changes, it disappears.