This document provides an introduction to verb tenses in English. It discusses the three main tenses - past, present, and future - and how verbs are used to indicate time. It then focuses on the perfect present tense, explaining that it is used to indicate an action that began in the past but has relevance to or influence in the present. Formulas, examples of affirmative, negative, and interrogative sentences are provided to illustrate how to form the perfect present tense.