Proper lifting and towing are necessary to prevent damage to the vehicle. Government and local laws must be followed.
A towed vehicle usually should have its drive wheel (front wheels) off the ground. If excessive damage or other conditions prevent this, use wheel dollies.

When towing with the rear wheels on the ground, release the parking brake.
CAUTION:
Do not tow the vehicle pointed backward with driving wheels on the ground. This may cause internal damage to the transaxle.

CAUTION:
Do not tow with sling–type equipment. This could damage your vehicle. Use wheel–lift or flatbed equipment.

Vehicle Securing Position
When transporting the vehicle by flat bed tow truck or trailer, secure the vehicle to the trailer using the holes and left tiedown loop shown in the figure.

CAUTION:
To prevent damage to the vehicle, do not use the tiedown eyelet (front) and the left/right tiedown loops (rear) for towing the vehicle using another vehicle.
Do not use the tie-down eyelet and rear hook for tying down the vehicle onto a trailer and flatbed tow truck. It may cause damage to the vehicle.

NOTE:
The tiedown eyelet (front) and the tiedown loops (rear) are used only when the vehicle is transported by ship.
Trailer
BodyManual Transaxle Removal/Installation [A26 M R]
CAUTION:
Secure the steering wheel using tape or a cable to prevent the steering shaft
from rotating after disconnecting the steering shaft. If the steering wheel
rotates after the steering shaft and the steering gear and linkage are disconnected,
the internal parts of the clock spr ...
Front Combination Light Removal/Installation
WARNING:
Incorrect servicing of the discharge headlights could result in electrical
shock. Before servicing the discharge headlights, always refer to the discharge
headlight service warnings..
1. Disconnect the negative battery cable..
2. Remove the front bumper..
3. Disconne ...
PCM Configuration [Mzr 2.0, Mzr 2.5]
CAUTION:
If the wheel and tire sizes are changed, a discrepancy with the speedometer
needle whereby it exceeds the allowable range could result in a malfunction.
If the wheel and tire sizes are changed, perform the following procedure to
change the tire size parameter setting..
...