The document explains the use of the present simple tense, highlighting special verbs like 'to be,' 'there is/are,' and 'have got' that do not require auxiliaries. It describes its application for routines, truths, and the use of frequency adverbs, while also noting that certain verbs, referred to as non-action verbs, are not used in the present continuous form. Additionally, it covers the placement of question words in relation to auxiliaries in questions.