Vehicle Routing Problem with Backhauls is an extensive problem of the Vehicle Routing Problem. For the most of past research, the carrier can pick up goods on the way back after a delivery trip is finished is assumed. However, in many real cases, those two demands, pick-up and delivery, might be occurred on the same demand point, simultaneously. Meanwhile, if the needs of demand points are greater than the volume of vehicles, split delivery is considered. The addressed problem is solved in mathematical programming model is constructed for solving the problem optimally.