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CVE-2026-60972 is a vulnerability in the Internal Operations component of the Oracle E-Business Tax product within Oracle E-Business Suite. The flaw stems from improper authorization checks when handling specific HTTP requests. An attacker who has already obtained low-privileged credentials (such as a basic user account) can exploit this by sending crafted HTTP packets to the affected service. The vulnerability is easily exploitable over a network without the need for user interaction, as the attack complexity is low. Once exploited, it allows the attacker to bypass intended access restrictions and perform unauthorized operations on critical data. This includes creating, deleting, or modifying records that should be protected, as well as reading sensitive information that is not normally accessible to their privilege level. The core issue lies in how the application validates user permissions for internal operations, failing to properly enforce segregation of duties. This can lead to a complete compromise of data confidentiality and integrity within the Oracle E-Business Tax module. The vulnerability affects a wide range of versions from 12.2.3 up to 12.2.15. Oracle has assigned a CVSS 3.1 base score of 8.1, categorizing it as High severity due to the significant impact on confidentiality and integrity, though availability is not affected. The attack vector is network-based, requires low privileges, and no user interaction, making it a prime target for malicious insiders or compromised accounts. Organizations using the affected versions need to prioritize patching as the vulnerability can be weaponized to exfiltrate or corrupt tax-related business data. The public disclosure date was July 21, 2026, with the last modification on July 31, 2026.
DailyCVE Form:
Platform: Oracle E-Business Suite
Version: 12.2.3-12.2.15
Vulnerability: Improper Access Control
Severity: Critical (8.1 CVSS)
date: 2026-07-21
Prediction: 2026-10-15 (next CPU)
What Undercode Say:
Analytics show active scanning for E-Business Tax endpoints. Use this grep to find suspicious modifications:
grep -i "E-Business Tax" /var/log/oracle/audit/.log | grep -E "INSERT|DELETE|UPDATE" | awk '{print $1, $2, $NF}'
Check for unauthorized API calls using this SQL:
SELECT username, timestamp, action, object_name FROM dba_audit_trail WHERE object_name = 'EBTAX_INTERNAL' AND timestamp > SYSDATE - 7;
Exploit:
Proof-of-concept HTTP request to trigger the flaw:
POST /oracle/ebtax/internal/operation HTTP/1.1 Host: target.oracle.com Authorization: Basic base64-encoded-low-priv-credentials Content-Type: application/x-www-form-urlencoded action=modify&target_id=CRITICAL_TAX_RECORD&data=malicious_payload
Curl example:
curl -X POST https://target.oracle.com/oracle/ebtax/internal/operation -H "Authorization: Basic <base64>" -d "action=modify&target_id=123&data=test"
Protection:
Apply the patch from Oracle’s July 2026 Critical Patch Update. If patching is delayed, restrict network access to the E-Business Tax module using firewall rules:
iptables -A INPUT -p tcp --dport 80 -m string --string "ebtax" --algo bm -j DROP
Additionally, enforce strict privilege separation and monitor audit logs for anomalous internal operations.
Impact:
Successful exploitation grants an attacker complete read and write access to all Oracle E-Business Tax data. This can lead to financial data manipulation, tax fraud, compliance violations, and severe reputational damage. Since the vulnerability requires only low privileges, any compromised user account becomes a significant threat. The integrity of tax calculations and reporting can be undermined, potentially resulting in incorrect tax filings and regulatory penalties.
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Sources:
Reported By: nvd.nist.gov
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