# CVE-2026-60973: Privilege escalation in Oracle E-Business Tax

> A low-privileged attacker with local access can escalate privileges to take over the Oracle E-Business Tax application.

- **Severity:** High 7.8 (`CVSS:3.1/AV:L/AC:L/PR:L/UI:N/S:U/C:H/I:H/A:H`)
- **Exploited in the wild:** Not known
- **Login needed:** Any signed-in user
- **Attackable:** Local or same network only
- **Victim action needed:** Not needed
- **Fix available:** No
- **Published:** 21 Jul 2026
- **Updated:** 24 Jul 2026
- **Also known as:** GHSA-hwm5-8qqm-52fw

## What is CVE-2026-60973?

CVE-2026-60973 is a high-severity vulnerability in Oracle E-Business Tax, published on 21 Jul 2026. It can only be exploited from the same machine or local network, with no action from the victim.

### Official 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).

Weakness: CWE-269 (Improper Privilege Management)

## Which versions are affected by CVE-2026-60973?

It affects 1 product.


Products: Oracle E-Business Tax.

## How do I fix CVE-2026-60973?

No fix has been published for CVE-2026-60973 yet. Limit exposure of the affected software until one is available.

## Is CVE-2026-60973 being exploited?

There is no known exploitation of CVE-2026-60973 in the wild and no public exploit code.

## Other vulnerabilities in Oracle E-Business Tax

- [CVE-2026-60972](https://insights.sbomify.com/CVE-2026-60972/): Missing authorization in Oracle E-Business Tax (high 8.1)
- [CVE-2026-60974](https://insights.sbomify.com/CVE-2026-60974/): Missing authorization in Oracle E-Business Tax (high 8.1)
- [CVE-2021-2274](https://insights.sbomify.com/CVE-2021-2274/): Missing authorization in E-Business Tax (high 8.1)
- [CVE-2026-70806](https://insights.sbomify.com/CVE-2026-70806/): Missing authorization in Oracle E-Business Tax (high 7.1)

## Fix prompt for AI coding agents

```text
Check this codebase for CVE-2026-60973 and fix it if it is affected.

What it is: CVE-2026-60973 is a high-severity vulnerability in Oracle E-Business Tax, published on 21 Jul 2026. It can only be exploited from the same machine or local network, with no action from the victim.
Exploitation: There is no known exploitation of CVE-2026-60973 in the wild and no public exploit code.

Affected product: Oracle E-Business Tax. No package-level version data is available, so check the vendor advisory linked from the reference page.

Task:
1. Search the dependency manifests and lockfiles (for example package.json, package-lock.json, requirements.txt, poetry.lock, uv.lock, pom.xml, build.gradle, go.mod, Cargo.lock, Gemfile.lock) and any Dockerfiles for the affected packages, including transitive dependencies.
2. If an affected version is in use, upgrade it to the fixed version for its release line with the project's package manager, so the lockfile is regenerated. Prefer the smallest upgrade that fixes it.
3. If there is no fix, or the upgrade would break the build, do not guess: explain the risk and the safest workaround instead.
4. Run the tests and summarise what changed and why.
5. If nothing in the project is affected, say so and change nothing.

Reference: https://insights.sbomify.com/CVE-2026-60973/ (Markdown: https://insights.sbomify.com/CVE-2026-60973/index.md)
```

## Sources

- CVE record: https://www.cve.org/CVERecord?id=CVE-2026-60973
- NVD: https://nvd.nist.gov/vuln/detail/CVE-2026-60973
- OSV: https://osv.dev/vulnerability/CVE-2026-60973

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From sbomify Insights: https://insights.sbomify.com/CVE-2026-60973/
Summaries are generated and may contain mistakes; the official description above is the record.