The document discusses the simple present tense in English. It is used to describe regular or habitual actions that occur in the present time, facts that are always true, and things that are generally true. Examples are provided of using the simple present tense with common verbs like "like" and "be", including affirmative, negative, and interrogative forms. The document also provides a brief overview of the generic structure and language features of descriptive text, which uses the simple present tense to describe people, places, or things.