In front
Release the parking brake.
Behind
Manual transmission - we recommend using a tow dolly under the front wheels. If you are not using a tow dolly, set the ignition key to the "ACC" position and the transmission to neutral.
See the source on the internet resource (TOYOTAMAN.ru)
Automatic transmission - use a tow dolly under the front wheels.
If towing is required, we recommend that it be performed by a Toyota dealer or a towing truck service. Consult with them about which method (a) or (b) is best for towing the vehicle. Only if you cannot obtain such technical assistance, carefully tow the vehicle yourself in accordance with the instructions.
Your vehicle can be damaged if towed incorrectly. Although most operators know the proper towing procedure, there is still room for error. To avoid damage to your vehicle, make sure the following is followed.
Warning! Use a safety chain system in all towing situations and comply with state/provincial and local laws. The wheels and axle on the ground must be in good condition. If they are damaged, use a tow dolly.
Towing in an emergency
Towing eyes
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If towing is required, we recommend that it be performed by a Toyota dealer or a towing truck service. If towing service is not available, the vehicle can be towed using a cable or chain attached to one of the emergency towing eyes located underneath the vehicle. Use extreme caution when towing the vehicle.
The driver must be in the vehicle to steer and operate the brakes. Towing in this manner may only be done on paved roads for short distances and at low speeds. The wheels, axles, drive linkage, steering and brakes must be in good condition.