CVE-2026-60973

Analyzed Analyzed - Analysis Complete

Oracle E-Business Tax Privilege Escalation Vulnerability

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 logon to the infrastructure where Oracle E-Business Tax executes to compromise Oracle E-Business Tax. Successful attacks of this vulnerability can result in takeover of Oracle E-Business Tax. CVSS 3.1 Base Score 7.8 (Confidentiality, Integrity and Availability impacts). CVSS Vector: (CVSS:3.1/AV:L/AC:L/PR:L/UI:N/S:U/C:H/I:H/A:H).

CVSS Scores

EPSS Scores

Probability:
Percentile:

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-2026-60973

EUVD

EUVD-2026-47220

Affected Vendors & Products

Vendor	Product	Version / Range
oracle	e-business_tax	*

Helpful Resources

Exploitability

CWE

KEV

CWE ID	Description
CWE-269	The product does not properly assign, modify, track, or check privileges for an actor, creating an unintended sphere of control for that 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 local access to compromise the system and potentially take over Oracle E-Business Tax. The vulnerability has a CVSS score of 7.8, indicating high impacts on confidentiality, integrity, and availability.

Detection Guidance

Detection requires checking for Oracle E-Business Tax versions 12.2.3 to 12.2.15 and verifying if unauthorized access or privilege escalation has occurred in the component. Review Oracle E-Business Suite logs for suspicious activity in the Internal Operations module. Use Oracle-provided patches or updates to address the vulnerability.

Impact Analysis

If exploited, this vulnerability could allow an attacker to gain full control over Oracle E-Business Tax, leading to unauthorized access, data breaches, or disruption of tax-related operations. It may also enable further attacks within the infrastructure where the component executes.

Compliance Impact

This vulnerability could lead to unauthorized access or data breaches, which may violate compliance requirements under GDPR, HIPAA, or other regulations. Organizations using affected versions should address this to avoid potential legal and regulatory penalties.

Mitigation Strategies

Apply the latest Oracle Critical Patch Update (CPU) for Oracle E-Business Suite to address the vulnerability in the E-Business Tax component. Ensure all affected versions (12.2.3-12.2.15) are updated immediately.

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