This vehicle has two circular vision ports in the side walls of its turret. The Tiger (H) has the same two ports, but there is a subtle difference; the ports on the Tiger (P) are lower down.
This is because the turret of the first Tiger (P) had fairly low side walls. The walls were eventually made higher to get more space for the gun, but these ports were not raised at the same time. It was the designers of the other tank, the Tiger (H), that raised the ports on their own vehicle.
All of the Tiger (P) kits from Amusing Hobby have the same mistake here. They put the vision ports high up, in the position of the Tiger (H) turrets.