First off it's not a towing eye. One sort has a flat loop welded to a bit of tin, it's for recovering onto a tow-truck, not out of the brown sticky stuff. the other, vertical plate with a hole in it that goes under the bolt head? it's a lashing eye, to prevent the car falling of the transporter on it's way to the dealer's, not really good enough for the brown........You should have a pair of these on the back, once again not really good enough.
Get JATE rings but be careful, they are made to fit Defender chassis but you will be fitting it to the bumper mounts so there is a little extra metal for the JATE ring to go round. Dealer's supply standard JATEs plus a releaved JATE with an extra 12mm of throat to cope with the bumper mounts. Still not enough for me as I have a steering guard also.
Plan A, buy a steering guard with recovery eyes, good idea as the guard is fastened to several locations.
Plan b, buy JATE rings made from 3 pieces, one bar and 2 flat plates like from Discoparts, then spread the sides to fit, works for me. I also find the Discoparts ones deeper so they come further to the front of the car, handy for finding them in the mud.
PS, Range Rovers didn't have a bolt-on lashing eye as one is welded to each front chassis rail, you can't use this for towing either.