The Present Simple tense is used in several situations:

1. When something is generally or always true.

For example, "People need food" or "It snows in winter here.

2. For a situation that we think is more or less permanent.

For example, "Where do you live?" or "She works in a bank.

3. For habits or things that we do regularly. We often use adverbs of frequency (such as 'often', 'always' and 'sometimes') in this case, as well as expressions like 'every Sunday' or 'twice a month'.

For example, "Do you smoke?" or "I play tennis every Tuesday.

4. For short actions that are happening now. The actions are so short that they are finished almost as soon as you've said the sentence.

This is often used with sports commentary.

5. To talk about the future when we are discussing a timetable or a fixed plan.

6. To talk about the future after words like 'when', 'until', 'after', 'before' and 'as soon as'.

7. In the first and the zero conditionals.

The Present Simple tense is formed as follows:

1. Positive Statements:

We use the base form of the verb for all subjects except the third person singular (he, she, it), where we add an '-s' or '-es' to the verb.

For example:

- I/You/We/They **play** tennis.

- He/She/It **plays** tennis.

2. Negative Statements:

We use 'do not' (don't) before the base form of the verb for all subjects except the third person singular. For the third person singular, we use 'does not' (doesn't) before the base form of the verb.

For example:

- I/You/We/They **do not play** tennis.

- He/She/It **does not play** tennis.

3. Questions:

We use 'do' before the subject and the base form of the verb for all subjects except the third person singular. For the third person singular, we use 'does' before the subject and the base form of the verb.

For example:

- **Do** I/you/we/they **play** tennis?

- **Does** he/she/it **play** tennis?