The document discusses the present perfect tense, which is used to talk about actions that have occurred in the past but at an unspecified time or that began in the past and continue in the present. It provides examples of sentences using the present perfect tense, explains how to form sentences in the present perfect tense using auxiliary verbs like "have" and "has" plus the past participle of the main verb, and compares it to the simple past tense. It also covers contractions, negative sentences, and questions in the present perfect tense.