The Simple Present tense is used to describe actions that are habitual, general truths, or facts. It often indicates routines or repeated actions, such as when someone says, "She walks to school every day." This tense is formed using the base form of the verb, with an "s" added for third-person singular subjects, like "He plays soccer." In addition to routines, the Simple Present can express universal truths, such as "Water boils at 100 degrees Celsius." It is also used for scheduled events, like "The train leaves at 6 PM." Overall, the Simple Present is essential for conveying regular actions and established facts.