The Present Perfect Tense is a verb tense used to describe actions that occurred at an unspecified time in the past or that started in the past and continue to the present. It is formed using the auxiliary verb "have" or "has" followed by the past participle of the main verb. For example, "She has visited France" indicates that the visit happened at some point before now. This tense is often used to express experiences, changes, or situations that are relevant to the present moment. For instance, "They have lived in New York for five years" shows that their living situation began in the past and is still true today.