The document discusses the present simple tense and its uses, including for facts that are always true, more permanent situations, regular habits or routines, and describing feelings or thoughts. It provides examples for each category, such as "the sun is oval" for facts, "New York is in The USA" for permanent situations, "I take the bus at 7:00 o'clock every day" for routines, and "Today I'm a little bit sad" for feelings.