The present simple tense is used to talk about general truths, habits, routines, and permanent situations. It is formed by using the base form of the verb (without adding -s or -es for third-person singular subjects).

Examples: - I eat breakfast every morning. - She works at a bank. - The sun rises in the east. - Cats like to play with yarn.

Note: The present simple tense can also be used to talk about scheduled future events or to express future plans when used with a future time marker (e.g., “The train leaves at 8 am tomorrow”).