The document discusses the difference between the simple past and present perfect tenses. The simple past is used to describe actions that started and finished entirely in the past, while the present perfect describes actions that began in the past but have relevance to the present. Some key differences are that the simple past can use specific times but the present perfect cannot, and the present perfect implies the action's results continue into the present, as signaled by words like "for" or "since." Examples are given to illustrate the tenses.