In the last shot of the painting, hanging on the bank official's wall, it is a vertically oriented image (or "portrait", perhaps). In previous shots, the painting is a horizontal image ("landscape").
When Alec attacks Basil with the bat at the end of the movie, his first strike to Basil's head lands near his ear just as the scene cuts. When Basil's face is shown, there are bruises on both his temple and jawline. A single bat strike could not produce two bruises that far apart.
The license plates shown in the beginning of the movie were not used in the USSR in 1989.