My 94 YJ didn't come with rear tow points, I put a hitch on and use that with a tow point.
My front tow points are a hook on the frame as Jeepjones said with two bolts, can't miss them if you have them. They are not stock though depending on the package of the original YJ. but you can buy them for cheap at any 4x4 shop and botl them on. Upgrade to a better front bumper and you'll get d-ring tabs just amke sure they are welded through so you can use them to really jerk on/or tow with.
94YJ, 2.5Ltr, SOA, 34x10.50 Super Swampers, XRC8 Winch, Rhino Lined Tub, custom rock sliders, carseat for my son, custom front bumper from dirtworx.