Hello , hello_dolly.
i think yes you can use T72M1 from tamiya to make Syrian. BUT you need to make some reconstruction. The most popular t-72 in Syria is t72m1 (it's an export version of t72A) and also there are t72AB (it's A version + active armor. There are some videos in youtube of syrian t72Б1 (spell "B") but there are no too many differences except engine and weapons stabilizer. but in 35 scale it doesn't matter.
as i understand you doubt because tamiya's model is very old but this tank produced in Ural facory and the same is in Syria. so use it+some photoetched kit + photo and video.
karopka.ru/.../7095 tamiya's model
militaryrussia.ru/.../topic-307.html about versions T72