The formula of Simple present tense  :
- Nominal :
 
(+ ) S + to be + Complement (noun,  adjective, and adverb).
( - ) S + to be + not +  Complement.
( ? )to be + S + Complement +  ?
Example :
(+ ) Reza is always  happy.
( - ) Reza is not always  happy.
( ? )Is Reza always  happy?
- Verbal :
 
(+ ) S + Verb 1(s/es) +  O.
( - ) S + do/does + not + Verb 1 +  O. 
( ? )do/does + S + Verb 1 + O +  ?
Example :
(+ ) I usually get up at six o’clock in  the morning.
( - ) I do not usually get up at six  o’clock in the morning.
( ? )Do I usually get up at six o’clock in  the morning?
Simple present tense used to show :
- Daily routines or habitual action  :
 
Example : 
(+ ) Hamirat always swims in the  afternoon.
( - ) Hamirat does not always swim in the  afternoon.
( ? )Does Hamirat always swim in the  afternoon?
- An action that happen in the present time  if followed with stative verbs. Example of stative verbs are : know, understand,  have, believe, hate, need, hear, love, appear, see, like, seem, smell, want,  taste, wish, sound own and etc.
 
Example :
(+ ) They understand the problem  now.
( - ) They don’t understand the problem  now.
( ? )Do They understand the problem  now?
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