When configuring a Remote Access VPN or a Site to Site VPN connection you have the ability to filter traffic entering and leaving the VPN connection. You have the ability to enable inbound IPsec sessions to bypass interface access lists. Group policy and per-user authorization access lists still apply to the traffic.
The sysopt connection permit-ipsec command allows all the traffic that enters the security appliance through a VPN tunnel to bypass interface access lists. Group policy and per-user authorization access lists still apply to the traffic. In PIX 7.1 and later, the sysopt connection permit-ipsec command is changed to sysopt connection permit-vpn.
Mostly I use this option and configure some extra ACL’s to filter trafifc. Some customers don’t want to use this option and want to specify all traffic with ACL’s. This is more secure, but is a bigger burden on the management of the firewall.
From IOS 7.1 and later you have the ability to configure VPN filtering through Group Policies. In short you configure an extended ACL, link this ACL to a Group Policy and link the Group Policy to the specific Tunnel Group. The syntax (source and destination) needs to be correct for the ACL to work.
For Site to Site VPN’s the remote network is the source and the local network is the destination. For Remote Access VPN’s the VPN IP pool is the source and the local network the destination, as specified below.
An ACL that is used for a vpn-filter must not also be used for an interface access-group. When a vpn-filter is applied to a group-policy/user name mode that governs Remote Access VPN Client connections, the ACL must be configured with the client assigned IP addresses in the src_ip position of the ACL and the local network in the dest_ip position of the ACL. When a vpn-filter is applied to a group-policy that governs an L2L VPN connection, the ACL must be configured with the remote network in the src_ip position of the ACL and the local network in the dest_ip position of the ACL.
Exercise caution when you construct the ACLs for use with the vpn-filter feature. The ACLs are constructed with the post-decrypted traffic (inbound VPN traffic) in mind. However, they are also applied to the traffic originated in the opposite direction.
More about this matter and examples configurations can be found here.