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'Has' and 'have' are both used in simple present tense to mean 'in possession of'. 'Has' is used in third person singular (talking about 'he', 'she', 'it', or any common or proper noun) and 'have' is used in other cases. They are both have the same usage but different meaning when they are used as auxiliary verbs in perfect tenses. In those tenses, they refer to an action or state that started before the comment and has not ended or is still important at the time of the comment.

In simple terms:

I have a dog. = I am in possession of a dog. A dog belongs to me.

He has a dog. = He is in possession of a dog. A dog belongs to him.

I have seen a dog. = I saw a dog in the past and it is important now.

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