The document discusses the present simple tense in English. It begins by defining the present simple tense as a tense used to discuss habitual or repeated actions, general truths, and events happening now. It then provides examples of sentences using the present simple tense and discusses its grammatical functions such as describing habits, facts, and feelings. Finally, it outlines the formula for constructing present simple sentences, distinguishing between verbal sentences that use auxiliary verbs like "do/does" and nominal sentences that use forms of "to be".