CVE-2026-60972

Analyzed Analyzed - Analysis Complete

Unauthorized Data Access in Oracle E-Business Tax

Publication date: 2026-07-21

Last updated on: 2026-07-31

Assigner: Oracle

Description

Vulnerability in the Oracle E-Business Tax product of Oracle E-Business Suite (component: Internal Operations). Supported versions that are affected are 12.2.3-12.2.15. Easily exploitable vulnerability allows low privileged attacker with network access via HTTP to compromise Oracle E-Business Tax. Successful attacks of this vulnerability can result in unauthorized creation, deletion or modification access to critical data or all Oracle E-Business Tax accessible data as well as unauthorized access to critical data or complete access to all Oracle E-Business Tax accessible data. CVSS 3.1 Base Score 8.1 (Confidentiality and Integrity impacts). CVSS Vector: (CVSS:3.1/AV:N/AC:L/PR:L/UI:N/S:U/C:H/I:H/A:N).

CVSS Scores

EPSS Scores

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Meta Information

Published

2026-07-21

Last Modified

2026-07-31

Generated

2026-08-11

AI Q&A

2026-07-22

EPSS Evaluated

2026-08-09

NVD

CVE-2026-60972

EUVD

EUVD-2026-47219

Affected Vendors & Products

Vendor	Product	Version / Range
oracle	e-business_tax	*

Helpful Resources

Exploitability

CWE

KEV

CWE ID	Description
CWE-284	The product does not restrict or incorrectly restricts access to a resource from an unauthorized actor.

Attack-Flow Graph

Executive Summary

This is a vulnerability in Oracle E-Business Tax within Oracle E-Business Suite versions 12.2.3 to 12.2.15. It allows a low-privileged attacker with network access to exploit it via HTTP, potentially leading to unauthorized creation, deletion, or modification of critical data or complete access to all Oracle E-Business Tax data.

Detection Guidance

This vulnerability affects Oracle E-Business Tax versions 12.2.3 to 12.2.15. Detection requires checking for vulnerable versions of Oracle E-Business Suite components. Oracle provides tools like Oracle Enterprise Manager for inventory checks. No specific commands are provided in the context for direct detection.

Impact Analysis

An attacker could gain unauthorized access to sensitive tax-related data, modify or delete critical financial information, or create false transactions. This could lead to financial losses, regulatory violations, or reputational damage for affected organizations.

Compliance Impact

This vulnerability could lead to unauthorized access or modification of sensitive data, violating GDPR's data protection requirements or HIPAA's safeguards for protected health information. Organizations may face legal penalties, fines, or loss of compliance certifications.

Mitigation Strategies

Apply the latest Oracle E-Business Suite patches for versions 12.2.3-12.2.15 to address the Oracle E-Business Tax vulnerability. Restrict network access to HTTP interfaces and limit privileges for users to minimize attack surface.

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