The document discusses the present simple tense in English. It provides examples of how to form positive, negative, and interrogative sentences using auxiliary verbs like "do" and "be". For verbs other than "be", an auxiliary is used except for the third person singular which adds "s". For the verb "be", no auxiliary is used. The present simple tense is used to describe habitual or repeated actions that can occur in past, present or future, like general truths or schedules. It also lists common verbs and situations where the present simple tense is appropriate.