Preheat the oven to 350 degrees Fahrenheit and spray a 9x13-inch baking dish with cooking spray.
In a microwave-safe bowl, melt the unsweetened chocolate and butter, stirring every 30 seconds until melted.
To the melted chocolate, whisk in the sugar, flour, salt, vanilla, almond extract, and eggs. Spread half of the batter into the prepared baking dish
In a large mixing bowl combine the coconut, sweetened condensed milk, and vanilla.
Carefully spoon the coconut mixture over the chocolate batter. Carefully spoon the remaining chocolate batter over the coconut layer and spread until even.
Bake for 35-40 minutes or until the sides pull away from the pan.
In another microwave-safe bowl melt the semi-sweet chocolate chips and spread them over the the baked bars. Cool completely before serving.