I can see how it can get confusing. Kioti's website has all the wrong photos with the wrong tractors. They had it mostly right once upon a time. Then they "upgraded" and the whole thing is a mess. They show some with what looks like a choke, but is probably the manual fuel shutoff . And many U.S. models don't have the manual shutoff (all of them should have this). I think this and the horn are mandatory in Europe, and some seem to make it to the U.S. Just one example of how misleading the photos can be.
The tilt is a lever on the lower left, usually yellow. Just like the orange/red one on the right that is used to set the park brake. They all have tilt steering. I guess some like it/use it. I don't touch mine, and not too particular about where it is set.