Consider UTC as "the" time. Forget about Time Zones - there is only one clock that the world runs by.
As such, regardless of where in the world you are, compared any other point on the planet, the clock reads the same, for everyone (which if you think about it, makes sense in the universe.) If the clock reads the same wherever anyone is, then the date follows.
December 31st, 23:59:59, 2021 is the end of the year for the planet. January 1st, 00:00:00, 2022 is the New Year for the planet. If there is only one clock, and two people are speaking with each other via radio waves that travel at the speed of light, then they are communicating in real time, and at the same reference of the "one clock."
Since the communication is occurring at the same time, the time and date recorded is UTC, for all parties involved.
For the scenario at hand, The Big Bang occurred at precisely one instant in time. Consider that the beginning of Universal Time, and seconds have ticked off ever since. You record whatever time and date is UTC, thereby maintaining the record keeping reference of the universe.