The document discusses the present perfect tense. It begins by stating the present perfect tense is an imperfect verb tense. It then explains that the present perfect tense starts with the present form of have or has, is followed by a past participle, and talks about an event that occurred in the past but could potentially happen again in the future. It provides examples like "I have been to the moon" and discusses how words like "ever", "never", "just", and "so far" indicate an event could happen in the future. The document emphasizes practicing the present perfect tense to fully understand and retain it.