CVE-2026-60973 in E-Business Tax
Summary
by MITRE • 07/22/2026
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).
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Analysis
by VulDB Data Team • 07/22/2026
This vulnerability resides within Oracle E-Business Tax, a critical component of the Oracle E-Business Suite ecosystem that manages tax calculations and compliance for enterprise organizations. The flaw exists in the Internal Operations module and affects all supported versions from 12.2.3 through 12.2.15, representing a significant attack surface for malicious actors targeting enterprise financial systems. The vulnerability's classification as easily exploitable indicates that attackers with minimal technical expertise can leverage this weakness to gain unauthorized access to the tax processing environment.
The technical nature of this flaw allows a low privileged attacker who has already established a logon session on the infrastructure hosting Oracle E-Business Tax to escalate their privileges and ultimately compromise the entire tax application. This represents a privilege escalation vulnerability where initial access through legitimate user credentials or system-level authentication can be leveraged to achieve complete control over the tax processing functionality. The CVSS 3.1 base score of 7.8 reflects the severity of impact across confidentiality, integrity, and availability domains, indicating that successful exploitation could lead to complete system compromise.
The operational impact of this vulnerability extends far beyond simple data theft or system disruption. A compromised Oracle E-Business Tax instance could result in incorrect tax calculations, financial reporting inaccuracies, regulatory compliance failures, and potential legal consequences for organizations relying on accurate tax processing. The attack vector AV:L indicates local access requirements, suggesting that attackers need physical or network-level presence within the target environment, but once inside, they can exploit this weakness without additional user interaction or specialized knowledge. This vulnerability directly maps to CWE-269 Privilege Escalation and aligns with ATT&CK technique T1068 Valid Accounts for initial access followed by T1499 Endpoint Denial of Service for potential system compromise.
Organizations should prioritize immediate patching of affected Oracle E-Business Suite installations to prevent exploitation, while implementing network segmentation and privileged access controls to limit the potential impact if exploitation occurs. The vulnerability's classification as a local privilege escalation issue emphasizes the importance of maintaining strict access controls and monitoring for unauthorized logon activities within enterprise infrastructure hosting critical financial applications. Regular security assessments and penetration testing should be conducted to identify similar weaknesses in other business-critical systems that may present comparable attack surfaces.