Present time 1 Plan: Present time

First-person singular: I go
Second-person singular: You go
Third-person singular: He/she/it goes (note the ‑es)
First-person plural: We go
Second-person plural: You go
Third-person plural: They go
For most regular verbs, you put the negation of the verb before the verb, e.g. “She won’t go” or “I don’t smell anything.”
The verb to be is irregular:
First-person singular: I am
Second-person singular: You are
Third-person singular: He/she/it is
First-person plural: We are
Second-person plural: You are
Third-person plural: They are
How to Make the Simple Present Negative
The formula for making a simple present verb negative is do/does + not + [root form of verb]. You can also use the contraction don’t or doesn’t instead of do not or does not.
Pauline does not want to share the pie. She doesn’t think there is enough to go around. Her friends do not agree. I don’t want pie anyway.
To make the verb to be negative, the formula is [to be] + not.
I am not a pie lover, but Pauline sure is. You aren’t ready for such delicious pie.
How to Ask a Question
The formula for asking a question in the simple present is do/does + [subject] + [root form of verb].
Do you know how to bake a pie? How much does Pauline love pie?
Common Verbs in the Simple Present

Infinitive__I,_You,_We,_They__He,_She,_It'>Infinitive	I, You, We, They	He, She, It
to ask	ask / do not ask	asks / does not ask
to work	work / do not work	works / does not work
to call	call / do not call	calls / does not call
to use	use / do not use	uses / does not use
to have	have / do not have	has / does not have

The Verb to Be in the Simple Present

Infinitive	I	You, We, They	He, She, It
to be	am / am not	are / are not	is / is not

What's the difference?
Present Simple and Present Continuous
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Present Simple	Present Continuous
Things which are always true: Water boils at 100 degrees.	Things which are happening at the moment of speaking: The water is boiling now, so you can put in the pasta.
Permanent situations (or nearly permanent; true for a few years at least): Julie lives in London.	Temporary situations: Julie is living in Paris for a few months (usually she lives in London). Situations which are slowly changing: I'm getting better and better at speaking English.
Habits or things we do regularly: I drink coffee every morning.	Temporary or new habits: I'm drinking too much coffee these days because I'm so busy at work. Annoying habits (usually with 'always'): My flatmate is always leaving the kitchen in a mess!
Future events which are part of a timetable: My plane leaves at eight tonight. To talk about the future after certain words ('when' 'until' 'after' 'before' 'as soon as'): I'll call you when I get home.	Definite future plans: I'm meeting John after class today.
To talk about what happens in books, plays and films: At the end of the book, the detective catches the killer.	To talk about people in pictures and photos: In this photo, my mother is walking beside a lake.

Remember:

• 
  We use the present simple with stative verbs. We can't use any continuous tense (including the present continuous tense, of course) with stative verbs.
  

Literature:

1. 
   Tax code of the Republic of Uzbekistan- № 02/19/НК/4256; 11.03.2020 г.,
   № 03/20/607/0279)
   
2. 
   Destination B2-Grammar and vocabulary-Macmillan Publishers
   Limited 2008
   
3. 
   Oxford Practice Grammar-Oxford University Press 1999
   
4. 
   Cambridge University Press –English Vocabulary in Use
   
5. 
   www.english.channel
   
6. 
   www.ziyo.net.uz