The document discusses the present perfect tense and how it is used to talk about actions that occurred at an unspecified time before now or within a specified time period before now. It provides examples of sentences using the present perfect tense without time references like "I have seen that movie twenty times" as well as with time references like "Have you been to Mexico in the last year?". It also discusses how to form the past participle of regular verbs ending in -ar, -er, and -ir.