TOYOTA 2010 Matrix - Manual (Page 367)

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5-1. Essential information
Emergency towing
If a tow truck is not available, in an emergency your vehicle may be
temporarily towed using a cable or chain secured to the emergency
towing eyelet. This should only be attempted on hard surfaced roads
for short distances at low speeds.
A driver must be in the vehicle to steer and operate the brakes. The
vehicle’s wheels, drive train, axles, steering and brakes must be in
good condition.
1.8 L 4-cylinder (2ZR-FE) engine
Towing eyelet
2.4 L 4-cylinder (2AZ-FE) engine
Towing eyelet