Witness many modern conflict zones, especially in Africa or the Middle East, and you are likely to see “technicals” – usually civilian vehicles modified to mount a heavy gun . There must be many a workshop in these regions to do these conversions! Of course, their vulnerability against a regular army is obvious. Nevertheless, their use follows the fine tradition of the LRDG or SAS in using modified soft skinned vehicles (Chevrolet, Jeep or Land Rover).
The vehicle in question is a Toyota Land Cruiser (70 series) although the kit doesn’t mention this or include manufacturer’s markings. The gun, a ZPU-2, is a Soviet anti-aircraft gun .
Meng 1/35 kit  .
4. http://www.perthmilitarymodelling.com/reviews/vehicles/meng/vs004.html (related kit)