The Present Simple Tense is a verb tense used to describe actions that are habitual, general truths, or facts. It is formed using the base form of the verb for most subjects, such as "I eat," "you play," or "they read." For third-person singular subjects like he, she, or it, an -s or -es is added, as in "he eats" or "she plays." This tense is commonly used in everyday conversation and writing to express routines or schedules. For example, "The sun rises in the east" is a statement of fact, while "I go to school every day" describes a regular activity.